Small Business Taxes & Management

IRS Pronouncements--2009

Small Business Taxes & ManagementTM--Copyright 2009, A/N Group, Inc.

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Note. The list below contains a synopses of selected revenue rulings, revenue procedures, notices, announcements and regulations beginning with those issued January 1, 2009. The list is limited to those items we believe to be of interest to small to mid-sized businesses, their advisors, CPAs, etc. Rulings, etc. dealing with banks, insurance companies, foreign operations, nonprofits, exotic transactions, etc. are generally excluded. For a similar listing for prior years, go to:

IRS Pronouncements--2008
IRS Pronouncements--2007
IRS Pronouncements--2006
IRS Pronouncements--2005
IRS Pronouncements--2004
IRS Pronouncements--2003
IRS Pronouncements--2002
IRS Pronouncements--2001
IRS Pronouncements--2000

We've included the IRB (Internal Revenue Bulletin) reference so you can find the full text on the IRS web site. We've tried to make the list as searchable as possible while keeping the descriptions short. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". You can download any Bulletin at the IRS website. The Applicable Federal Rate and interest rates on over- and underpayments are updated on our IRS Interest Rates page or, for more details go to the IRS AFR page


For Revenue Rulings--
For Revenue Procedures--
For Notices--

The xx must be at least two digits. Thus, Revenue Ruling 5 for 2009 would be:   For prior years, change the 09 to the appropriate year (no earlier than 99).


Cumulative Listings - 2009

Revenue Rulings

Rev. Rul. 2009-40 (IRB 2009-52) 2010 covered compensation tables; permitted disparity; contributions to defined benefit plans.
Rev. Rul. 2009-39 (IRB 2009-52) 94X examples revenue ruling; illustrates application of interest-free adjustment and claim for refund; T.D. 9405; Sec. 6205; 6413; Rev. Rul. 75-464 obsoleted.
Rev. Rul. 2009-37 (IRB 2009-52) Interest rates; underpayments and overpayments; quarter beginning January, 2010; 4 percent on noncorporate.
Rev. Rul. 2009-32 (IRB 2009-39) Paid time off contributions at termination of employment; qualified retirement plan; accumulated and unused paid time off; post-severance contribution; 401(k) plan; savings initiative guidance.
Rev. Rul. 2009-31 (IRB 2009-39) Annual paid time off contributions; tax-qualified retirement plan; annual contributions of unused paid time off under employer's paid time off plan; savings initiative guidance.
Rev. Rul. 2009-30 (IRB 2009-39) Automatic contribution increases under automatic contribution arrangements; automatic enrollment; 401(k) plans; escalator feature; 414(w); savings initiative guidance.
Rev. Rul. 2009-28 (IRB 2009-39) Fringe benefits; aircraft valuation formula; SIFL; July 1-December 31, 2009.
Rev. Rul. 2009-27 (IRB 2009-39) Interest rates; underpayments and overpayments; quarter beginning October, 2009; 4 percent on noncorporate.
Rev. Rul. 2009-26 (IRB 2009-38) Single insured-reinsurance; qualify as insurance company; Sec. 831.
Rev. Rul. 2009-25 (IRB 2009-38) Sec. 264; E&P; earnings and profits; disallowed interest affect on E&P.
Rev. Rul. 2009-24 (IRB 2009-36) Sec. 1256 contracts marked to market; ICE Futures Canada; qualified board or exchange.
Rev. Rul. 2009-23 (IRB 2009-32) Certain cost-sharing payments; Forest Health Protection Program; FHPP; Sec. 126; exclusion from gross income.
Rev. Rul. 2009-21 (IRB 2009-30) Special use value; farms; interest rates; farm real property; Sec. 2032A; estate tax valuation.
Rev. Rul. 2009-19 (IRB 2009-28) Home Affordable Modification Program; HAMP; Pay for Performance Success Payments; excludable from homeowner's income.
Rev. Rul. 2009-18 (IRB 2009-27) Tax-sheltered annuity contracts; list of outdated guidance documents; Sec. 403(b); final regulations issued.
Rev. Rul. 2009-17 (IRB 2009-26) Interest rates; underpayments and overpayments; quarter beginning July, 2009; 4 percent on noncorporate.
Rev. Rul. 2009-15 (IRB 2009-21) Formless conversion of partnership to S corporation; Sec. 301.7701-3(c)(1)(i); state law; S election effective for corporation's first taxable year.
Rev. Rul. 2009-14 (IRB 2009-21) Secondary sale of life insurance contract by investors; investor purchase of life insurance contract.
Rev. Rul. 2009-13 (IRB 2009-21) Primary sale of life insurance contract; tax treatment of a sale or surrender; policyholder transaction.
Rev. Rul. 2009-11 (IRB 2009-18) Differential wage payments to active duty members of uniformed services; active military duty; payments subject to income tax withholding byt not subject to FICA or FUTA; aggregate procedure or optional flat rate withholding; payments must be reported on W-2; Rev. Rul. 69-136 modified and superseded.
Rev. Rul. 2009-9 (IRB 2009-14) Tax treatment of losses; criminally fraudulent investment arrangements; Ponzi schemes; Rev. Rul. 71-381 obsoleted in part.
Rev. Rul. 2009-7 (IRB 2009-13) Interest rates; underpayments and overpayments; quarter beginning April, 2009; 4 percent on noncorporate.
Rev. Rul. 2009-6 (IRB 2009-12) Fringe benefits aircraft valuation formula; SIFL; Standard Industry Fare Level; January 1-June 30 2009.
Rev. Rul. 2009-4 (IRB 2009-5) Sec. 1256; contracts marked to market; Dubai Mercantile Exchange; qualified board or exchange under Sec. 1256(g)(7)(C).
Rev. Rul. 2009-2 (IRB 2009-2) Covered compensation tables; 2009; permitted disparity; Sec. 401; contributions to defined benefit plans.


Revenue Procedures

Rev. Proc. 2009-54 (IRB 2009-51) Optional standard mileage rate; 2010; autos and trucks; cars; substantiation of expenses; business; charitable; medical and moving; Rev. Proc. 2008-72 superseded.
Rev. Proc. 2009-48 (IRB 2009-51) Specifications for private printing paper and laser-printed; Rev. Proc. 2006-19 superseded.
Rev. Proc. 2009-53 (IRB 2009-49) Attributed Tip Income Program; ATIP; extended for two additional years; Rev. Proc. 2006-30 unchanged with exception of this extension.
Rev. Proc. 2009-52 (IRB 2009-49) Net operating losses; NOLs; electing 3, 4, or 5-year carryback.
Rev. Proc. 2009-51 (IRB 2009-45) Request to file Form 944 instead of Form 941; Employer's Annual Federal Tax Return.
Rev. Proc. 2009-50 (IRB 2009-45) Cost-of-living adjustments; COLA; inflation; tax rates; tax brackets; standard deduction; personal exemption.
Rev. Proc. 2009-47 (IRB 2009-42) Per diem allowances; high-low; optional rules for substantiating business expenses; traveling away from home; reimbursed to an employee; deduction for employee or self-employed individual; Rev. Proc. 2008-34 superseded.
Rev. Proc. 2009-45 (IRB 2009-40) Modification and terms of commercial mortgage loans at risk of default; tax status of securitization vehicles; prohibited transactions.
Rev. Proc. 2009-44 (IRB 2009-40) Mediation procedure; Appeals administrative process; current rev. proc. expands and clarifies types of cases that may be mediated in Appeals; Rev. Proc. 2002-44 superseded.
Rev. Proc. 2009-43 (IRB 2009-40) Revocation of elections by multiemployer defined benefit pension plans to freeze funded status; Notices 2009-31 and 2009-42 amplified.
Rev. Proc. 2009-42 (IRB 2009-40) Regulated Investment Company; RIC; public private investment partnership; PPIP; diversification test; direct investment.
Rev. Proc. 2009-41 (IRB 2009-39) Sec. 7701; relief for late classification election; filed within 3 years and 75 days of requested effective date; guidance for entities not qualifying under this revenue procedure and must request letter ruling; Rev. Proc. 2002-59 superseded.
Rev. Proc. 2009-39 (IRB 2009-38) Automatic consent for changes in accounting; general procedures for non-automatic changes; Rev. Procs. 97-27 clarified and modified; 2005-63 modified; 2008-52 amplified, clarified, and modified.
Rev. Proc. 2009-38 (IRB 2009-37) Sec. Public-Private Investment Program; PPIP; taxable mortgage pools; TMPs; Sec. 7701.
Rev. Proc. 2009-37 (IRB 2009-36) Election to defer recognize cancellation of indebtedness income; Sec. 108.
Rev. Proc. 2009-36 (IRB 2009-35) Modification of Rev. Proc. 2007-44; remedial amendment cycle; governmental plan; Sec. 414(d); Rev. Proc. 2007-44 modified.
Rev. Proc. 2009-33 (IRB 2009-29) Sec. 168(k)(4); extension property guidance; election not to claim 50-percent additional first year depreciation deduction; business credit limitation; alternative minimum tax credit; AMT credit; Sec. 53; property eligible for election; Rev. Procs. 2008-65 and 2009-15 modified.
Rev. Proc. 2009-32 (IRB 2009-28) Guidance to private foundations and sponsoring organizations maintaining donor advised funds; determining whether potential grantee is a supporting organization; Sec. 509(a); Notice 2006-109 superseded in part.
Rev. Proc. 2009-31 (IRB 2009-27) Sec. 1.1502-13; consent to treat intercompany transactions on a separate entity basis; granting or revocation; Rev. Proc. 97-49 modified and superseded.
Rev. Proc. 2009-25 (IRB 2009-24) Pilot program; single issue letter rulings; Sec. 355 distributions; Rev. Proc. 2009-1 and 2009-3 amplified.
Rev. Proc. 2009-29 (IRB 2009-22) Inflation adjusted amounts for Health Savings Accounts; HSAs; 2010 amount.
Rev. Proc. 2009-27 (IRB 2009-19) Qualified mortgage bonds; mortgage credit certificates; national median gross income; housing cost/income ratio; Sec. 143(f); Rv. Proc. 2008-19 obsoleted in part.
Rev. Proc. 2009-26 (IRB 2009-19) Net operating losses; NOLs; electing 3-, 4-, 5-year carryback; Rev. Proc. 2009-19 modified and superseded.
Rev. Proc. 2009-24 (IRB 2009-17) Automobile owners and lessees; trucks and vans; depreciation limits; lease inclusion amounts; autos and trucks placed in service in 2009.
Rev. Proc. 2009-23 (IRB 2009-17) Home Affordable Modification Program; HAMP; modifications to residential mortgage loans; REMIC; prohibited transactions.
Rev. Proc. 2009-22 (IRB 2009-16) Guidance to individuals who fail to meet eligibility requirements of Sec. 911(d)(1) because of adverse conditions in a foreign country; current list of countries and dates for tax year 2008 subject to waiver.
Rev. Proc. 2009-21 (IRB 2009-16) Changes to cost-of-living adjustments for 2008 and 2009; changes made by Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (TEAMTRA) and the American Recovery and Reinvestment Tax Act of 2009 (ARRTA); statutory amounts to be used instead of amounts adjusted annually for inflation; Rev. Procs. 2007-66 and 2008-66 modified and superseded.
Rev. Proc. 2009-20 (IRB 2009-14) Optional safe harbor; deduction of theft losses; criminally fraudulent investment arrangements; Ponzi schemes.
Rev. Proc. 2009-19 (IRB 2009-14) Electing 3, 4, or 5-year carryback of net operating losses of small businesses; NOLs; American Recovery and Reinvestment Act of 2009.
Rev. Proc. 2009-18 (IRB 2009-11) Qualified mortgage bonds; QMBs; qualified mortgage credit certificates; MCCs; average area purchase price safe harbors; Rev. Proc. 2008-17 obsoleted in part.
Rev. Proc. 2009-16 (IRB 2009-6) Sec. 168(k)4); additional guidance; time and manner of making election; allocation of credit limitation increases; Rev. Proc. 2008-65 amplified and supplemented.
Rev. Proc. 2009-15 (IRB 2009-4) Sec. 305; treatment of stock distribution by publicly traded regulated investment company; RIC; real estate investment trust; REIT; shareholders election to receive money or stock; Rev. Proc. 2008-68 amplified and superseded.
Rev. Proc. 2009-14 (IRB 2009-3) Guidance that makes Pre-Filing Agreement program permanent; PFA; Rev. Proc. 2007-17 superseded.
8Rev. Proc. 2009-13 (IRB 2009-3) Form 944; Employer's Annual Federal Tax Return; request to receive notification of qualification to file; 944 filers request permission to file 941; Employer's Quarterly Federal Tax Return.
Rev. Proc. 2009-12 (IRB 2009-3) Vehicle special valuation rules 2009; maximum vehicle values; automobile and truck; Sec. 1.61-21(d) and (e).
Rev. Proc. 2009-11 (IRB 2009-3) Preparer penalties; returns and claims for refund subject to; failure to sign return; tax return preparer; Sec. 6694; Notices 2008-12 and 2008-46 obsoleted; Notice 2008-13, list of forms modified and superseded.
Rev. Proc. 2009-10 (IRB 2009-2) Safe harbor; treatment of payment or excess amount received by money market fund from fund advisor.
Rev. Proc. 2009-9 (IRB 2009-2) Determination letters and rulings; procedures; Sec. 501; 521; revocation and modification; Rev. Proc. 2008-9 superseded.
Rev. Proc. 2009-8 (IRB 2009-1) User fees for employee plans and exempt organizations; user fee program; letter rulings; determination letters; Tax Exempt and Government Entities; Rev. Proc. 2008-8 superseded.
Rev. Proc. 2009-7 (IRB 2009-1) Areas in which rulings will not be issued; Associate Chief Counsel; International; procedures revised; Rev. Proc. 2008-7 superseded.
Rev. Proc. 2009-6 (IRB 2009-1) Employee plans determination letters; revised procedures; determination letters; plans under Sec. 401(a); 403(a); 409; 4975; Rev. Proc. 2008-6 superseded.
Rev. Proc. 2009-5 (IRB 2009-1) Technical advice; revised procedures for furnishing technical advice to area managers and appeals offices; Tax Exempt and Government Entities; employee plans; Rev. Proc. 2008-5 superseded.
Rev. Proc. 2009-4 (IRB 2009-1) Rulings and information letters; issuance procedures; revised procedures; ruling letters and information letters on matters under jurisdiction of the Office of the Division Commissioner; Tax Exempt and Government Entities; Rev. Proc. 2008-4 superseded.
Rev. Proc. 2009-3 (IRB 2009-1) Areas in which rulings will not be issued; domestic; Rev. Procs. 2008-3 and 2008-61 superseded.
Rev. Proc. 2009-2 (IRB 2009-1) Procedure explains when and how Associate Chief Counsel; corporate; financial institutions and products; income tax and accounting; passthroughs and special industries; procedure and administration; tax exempt and government; issue technical advice memoranda; TAM; rights of a taxpayer when a field office requests a TAM regarding a tax matter; Rev. Proc. 2008-2 superseded.
Rev. Proc. 2009-1 (IRB 2009-1) Letter rulings; information letters; determination letters; revised procedures for rulings issued by the Associate Chief Counsel; corporate; financial institutions and products; income tax and accounting; passthroughs and special industries; procedure and administration; tax exempt and government; Rev. Proc. 2008-1 superseded.



T.D. 9473 (IRB 2009-52) Sec. 6159; installment payment of tax liabilities.
T.D. 9472 (IRB 2009-51) Sec. 4980F; plan amendments; qualified plans; effective before the plan amendment date.
T.D. 9467 (IRB 2009-50) Sec. 430; 436; single employer defined retirement plan; measurement of assets and liabilities; funding requirements; restrictions on underfunded plans.
T.D. 9471 (IRB 2009-49) Sec. 423; requirements for plan to meet the definition of an employee stock purchase plan; individual income tax treatment of stock acquired pursuant to option granted under employee stock purchase plan.
T.D. 9470 (IRB 2009-49) Sec.6039; 422; 423; information returns; written statement; transfer of stock pursuant to exercise of stock option; incentive stock option.
T.D. 9469 (IRB 2009-48) Sec. 108; manner in which S corporation reduces its tax attributes; discharge of indebtedness income excluded from gross income; cancellation of debt; COD.
T.D. 9464 (IRB 2009-48) Sec. 9802; group health plan requirements; higher rates based on genetic information; genetic information for underwriting purposes; REG-123829-08.
T.D. 9468 (IRB 2009-44) Sec. 2053; amount deductible from gross estate for claims against the estate; deduction for certain state death taxes; statutory amendments made in 2001 to Sec. 2053 and 2058.
T.D. 9460 (IRB 2009-44) Sec. 7477; donor group; petition to Tax Court; value of taxable gift; gift does not generate current gift tax liability.
T.D. 9466 (IRB 2009-43) Sec. 6229; 6501; REG-108045-08; definition of omission from gross income; six-year minimum period for assessment of tax attributable to partnership items; six-year period for assessing tax.
T.D. 9458 (IRB 2009-43) Sec. 1502; REG-139068-08; consolidated group; election to avoid immediately taking into account intercompany item after liquidation of target corporation; cross-chain reorganization; upstream reorganization; drop of assets.
T.D. 9462 (IRB 2009-42) Sec. 7701; REG-116614-08; single-owner eligible entity that is generally disregarded; separate entity for certain excise tax purposes; treated as corporation for those excise tax purposes; LLC; limited liability company.
T.D. 9461 (IRB 2009-41) Sec. 6050P; cancellation of indebtedness; information reporting; certain businesses.
T.D. 9459 (IRB 2009-41) Sec. 401(a)(9); 403(b); governmental plan; required minimum distribution rules; reasonable and good faith interpretation of statute.
T.D. 9457 (IRB 2009-41) Sec. 4980G; employer contributions to Health Savings Accounts; HSAs; contributions to nonhighly compensated employees; qualified HSA distributions; excise tax under Sec. 4980B; 4980D; 4980E; 4980G.
T.D. 9463 (IRB 2009-40) Sec. 860G; permitted modifications to be made to commercial mortgages; REMICs; securitization of mortgages.

T.D. 9456 (IRB 2009-33) Sec. 482; treatment of controlled services transactions; allocation of income and deductions from intangible property; contributions by a controlled party to the value of intangible property owned by another controlled party; Sec. 861 stewardship expenses.
T.D. 9455 (IRB 2009-33) Sec. 6503; use of designated summonses; effect on period of limitations on assessment.
T.D. 9454 (IRB 2009-32) Sec. 6033; tax-exempt organizations; not required to file annual return; annual electronic notification.
T.D. 9453 (IRB 2009-28) Sec. 7874; REG-112994-06; foreign corporation treated as surrogate foreign corporation; Notice 2006-70 obsoleted.
T.D. 9452 (IRB 2009-27) Sec. 904; dividends paid by a foreign corporation; noncontrolled Sec. 902 corporation; Sec. 964; change of method of accounting.
T.D. 9450 (IRB 2009-24) Sec. 6045; information reporting requirements; sales or exchanges of standing timber for lump-sum payments.
T.D. 9451 (IRB 2009-23) Sec. 1563; which corporations are included in a controlled group of corporations.
T.D. 9449 (IRB 2009-22) Sec. 163; REG-107271-08; determining the amount of prepaid mortgage insurance premiums deductible each year; information reporting requirements.
T.D. 9448 (IRB 2009-20) Sec. 7520; REG-107845-08; actuarial tables; valuation of annuities; interests for life or terms of years; remainder and reversionary interest; inter vivos; testamentary transfers; mortality experience update.
T.D. 9447 (IRB 2009-12) Sec. 401; automatic contribution arrangements; eligible rollover distributions; forfeitures; excise tax on certain excess contributions.
T.D. 9446 (IRB 2009-9) Sec. 367; gain recognition agreements under Sec. 367(a); Notice 2005-74 obsoleted.
T.D. 9444 (IRB 2009-9) Sec. 367; REG-147636-08; treatment of shareholders who transfer stock or securities of controlled corporations to foreign corporations.
T.D. 9443 (IRB 2009-8) Sec. 7508A; postponement certain tax related deadlines due to service in combat zone or due to federally declared disaster.
T.D. 9441 (IRB 2009-7) Sec. 482; REG-144615-02; sharing of costs and risks under cost sharing arrangements; replace Reg. Sec. 1.482-7; arm's length consideration; buy-ins under former regulations.
T.D. 9442 (IRB 2009-6) Sec. 1502; transactions involving debt obligations and securities between members of consolidated group.
T.D. 9440 (IRB 2009-5) Sec. 6011; 6032; REG-148568-04; annual filing of federal employment tax returns; Form 944.
T.D. 9438 (IRB 2009-5) Sec. 954; REG-150066-08; foreign company base sales income; personal property sold by a controlled foreign corporation; contract manufacturing agreement.
T.D. 9437 (IRB 2009-4) Sec. 7216; disclosure and use of tax return information by tax return preparers; disclosure of Social Security number to a tax return preparer located outside the U.S.
T.D. 9435 (IRB 2009-4) Sec. 355; REG-150670-07; narrow reach of Sec. 355(a)(3)(B); various amendments of proposed regulations; Rev. Ruls. 65-286 and 76-54 obsoleted.
T.D. 9434 (IRB 2009-4) Sec. 368; when and what extent creditors of corporation treated as proprietors in determining continuity of interest preserved in potential reorganization.
T.D. 9436 (IRB 2009-3) Sec. 6694; 6695; final regulations; related definitional provisions; tax return preparer penalties; Notices 2007-54, 2008-11, 2008-12, 2008-13, and 2008-46 obsoleted.


Proposed Regulations

REG-111833-99 (IRB 2009-52) Sec. 7430; awards of administrative costs and attorney fees.
REG-139255-08 (IRB 2009-49) Sec. 6050W; information reporting requirements; reporting penalties; backup withholding requirements; payment card and third party network transactions.
REG-160871-04 (IRB 2009-47) Sec. 6501; exception to three-year period of limitations on assessment under Sec. 6501(c)(10) for listed transactions taxpayer failed to disclose under Sec. 6011.
REG-155929-06 (IRB 2009-47) Sec. 509; rules for supporting organizations; Type III supporting organizations; functionally integrated.
REG-135005-07 (IRB 2009-47) Sec. 1563; clarifies which corporations are included in controlled group; stock ownership and qualification vs. component member.
REG-140492-02 (IRB 2009-43) Sec. 142; withdrawal of proposed regulations (REG-140492-02); solid waste disposal facilities; private activity bond.
REG-127270-06 (IRB 2009-42) Sec. 104; exclusion for damages for personal physical injuries or physical sickness; tort or tort-type rights test deleted; reflection of statutory amendments.
REG-136563-07 (IRB 2009-41) Sec. 6011; disclosure of listed transactions and transactions of interest; generation-skipping transfer tax; Sec. 6111; 6112; time a material advisor has to prepare list.
REG-113289-08 (IRB 2009-33) Circular 230; modifications to section 10.27; Notice 2008-43 obsoleted.
REG-152166-05 (IRB 2009-32) Withdrawal of notice of proposed rulemaking; issuance of Taxpayer Assistance Orders.
REG-130200-08 (IRB 2009-31) Sec. 280C; reduced research credit; Sec. 41(a).
REG-115699-09 (IRB 2009-22) Sec. 401; certain cash or deferred arrangements and matching contributions.
REG-119352-08 (IRB 2009-20) Sec. 2036; portion of trust property includable in grantor's gross estate; retained use of property; right to annuity, unitrust, graduated retained interest; reference to grantor's death.
REG-144689-04 (IRB 2009-18) Sec. 706; determination of partners' distributive shares of partnership items when partner's interests varies during the taxable year; modifies existing regulations regarding taxable year of partnership.
REG-138326-07 (IRB 2009-9) Sec. 6231; IRS conversion of partnership items to nonpartnership items; application of unified partnership audit and litigation procedures under Sec. 6221 and 6234.
REG-143686-07 (IRB 2009-8) Sec. 358; allocation and recovery of stock basis in distributions under Sec. 301; transactions under Secs. 302, 304, 354, 355, 356; qualification of transaction under Sec. 368; determination of gain under Sec. 351; adjustment to basis in capital contributions.
REG-160872-04 (IRB 2009-4) Sec. 6707; rules relating to penalties against material advisors; failure to file a true and complete return under Sec. 6111(a).
REG-158747-06 (IRB 2009-4) Sec. 3402; withholding by federal, state, and local government entities making payments to persons providing property or services.
REG-113462-08 (IRB 2009-4) Sec. 7701; clarify that disregarded entity is a person for purposes of Reg. Sec. 1.881-3.



Notice 2009-98 (IRB 2009-52) Retirement plans; qualification; list of changes referred to in Rev. Proc. 2007-44.
Notice 2009-97 (IRB 2009-52) Extension of deadline for amending qualified retirement plans; Rev. Proc. 2007-44 modified; Notice 2008-18 modified.
Notice 2009-95 (IRB 2009-52) Delay of effective date of compliance with Rev. Rul. 2006-57; smartcards; debit or credit cards; qualified transportation fringes; Sec. 132; Rev. Rul. 2006-57 modified.
Notice 2009-93 (IRB 2009-51) Pilot program truncating individual payee's nine-digit identifying number on paper payee statements.
Notice 2009-80 (IRB 2009-51) 2010 social security contribution and benefit base; domestic employee coverage threshold; OASDI; FICA; self-employment income; domestic employee coverage threshold amount.
Notice 2009-94 (IRB 2009-50) 2010 cost-of-living adjustments; retirement plans; pension plans; dollar limitations; inflation adjustment; Sec. 415(d); IR-2009-94.
Notice 2009-91 (IRB 2009-48) Modification to rules for determining amount of income tax employers must withhold from wages paid on or after January 1, 2010; nonresident alien employees in U.S.; Notice 2005-76 modified.
Notice 2009-89 (IRB 2009-48) Sec. 30D; plug-in electric drive motor vehicle; certification by manufacturer; Notices 2009-54 and 2009-58 amplified.
Notice 2009-87 (IRB 2009-46) Blind trust; execute and file an income tax return; notice of possible modifications; Rev. Proc. 80-59.
Notice 2009-86 (IRB 2009-46) Further extension of effective date of normal retirement age regulations for governmental plans; Sec. 401; 414.
Notice 2009-85 (IRB 2009-45) Sec. 877A; individuals who expatriate; covered expatriate; gain or loss from deemed sale.
Notice 2009-84 (IRB 2009-44) Limited administrative exception to the ability of IRS to examine a Form 706; United States Estate (and Generation-Skipping Transfer) Tax Return; Sec. 2053 protective claims.
Notice 2009-83 (IRB 2009-44) Sec. 45Q; carbon dioxide sequestration credit; eligibility for credit.
Notice 2009-82 (IRB 2009-41) 2009 waiver of required minimum distributions; Sec. 401(a)(9); sample plan amendments; application of direct rollover rules; Notice 2007-7 modified.
Notice 2009-81 (IRB 2009-40) Extension of replacement period for livestock sold on account of drought; 4-year replacement period under Sec. 1033(e)(2); list of counties with severe drought during preceding 12-month period.
Notice 2009-78 (IRB 2009-40) Sec. 7874; expatriated entities; identifying stock not taken into account for purposes of ownership test; stock that is sold in a public offering.
Notice 2009-75 (IRB 2009-39) Rollovers from employer plans to Roth IRAs; tax consequences of rolling over an eligible rollover distribution from a qualified plan or a 403(a), 403(b) or 457(b) plan to a Roth IRA; supplement to regulations under 408(A); Notice 2008-30 amplified and clarified.
Notice 2009-68 (IRB 2009-39) Safe harbor explanations; eligible rollover distributions; savings initiative guidance; Notice 2002-3 modified and superseded. Notice 2009-67 (IRB 2009-39) Adding automatic enrollment to SIMPLE IRA plans; sample amendment; Sec. 408(p); automatic contribution arrangement; savings initiative guidance.
Notice 2009-66 (IRB 2009-39) Automatic enrollment in SIMPLE IRAs; questions and answers; automatic contribution arrangement; savings initiative guidance.
Notice 2009-65 (IRB 2009-39) Adding automatic enrollment to Sec. 401(k) plans; sample amendments; EACA; eligible automatic contribution arrangement; 414(w); savings initiative guidance.
Notice 2009-74 (IRB 2009-38) Marginal production rates; Sec. 613A; percentage depletion.
Notice 2009-73 (IRB 2009-38) Sec. 43; inflation adjustment factor; phase-out; enhanced oil recover credit.
Notice 2009-72 (IRB 2009-37) Sec. 48C; qualifying advanced energy project program; project credit.
Notice 2009-64 (IRB 2009-36) Assets used in converting corn to ethanol fuel; depreciation asset class 49.5; Rev. Proc. 87-56.
Notice 2009-71 (IRB 2009-35) Special rules governing eligible combined plans; plan to issue guidance; Sec. 414(x); defined contribution and defined benefit plan.
Notice 2009-69 (IRB 2009-35) Disconnected youth; definition clarified; Work Opportunity Tax Credit; WOTC; Notice 2009-28 clarified.
Notice 2009-62 (IRB 2009-35) Report of Foreign bank and Financial Accounts; FBAR; temporary relief; due date extended to June 30, 2010; signature authority but no financial interest.
Notice 2009-70 (IRB 2009-34) Sec. 704(c); multiple layers of forward and reverse gain or loss to partnerships and tiered partnerships; partnership mergers and divisions; request for comments.
Notice 2009-61 (IRB 2009-32) Sec. 871; 881; 1441; 1442; market participants; IRS considering guidance; Fails Charges.
Notice 2009-60 (IRB 2009-32) Invitation to public comments; issues concerning tax return preparers.
Notice 2009-59 (IRB 2009-31) List of listed transactions; Sec. 1.6011; 6111; 6112; Notice 2004-67 supplemented and superseded.
Notice 2009-55 (IRB 2009-31) List of transactions of interest; Sec. 1.6011; 6111; 6112.
Notice 2009-58 (IRB 2009-30) Sec. 30 credit; certification process; plug-in electric vehicle; reliance on manufacturer's certification.
Notice 2009-54 (IRB 2009-26) Plug-in electric drive vehicle; Sec. 30D; certification; amount of credit allowable.
Notice 2009-50 (IRB 2009-26) Recovery zone economic development bonds; recovery zone facility bonds; maximum face amount; Sec. 1400U.
Notice 2009-53 (IRB 2009-25) Nonbusiness energy property credit; procedures for manufacturers to certify property; Sec. 25C; taxpayer reliance on manufacturer's certification; Notice 2006-26 superseded.
Notice 2009-52 (IRB 2009-25) Election of investment credit in lieu of production tax credit; coordination with Treasury grants for specified energy property in lieu of tax credits; Sec. 48; Sec. 45; irrevocable election.
Notice 2009-48 (IRB 2009-24) Sec. 101; 6039I; entities subject to the information reporting requirements for employer owned life insurance contracts; notification for employees whose lives are insured.
Notice 2009-47 (IRB 2009-24) Life insurance contracts; safe harbor; maturity age of 100; Sec. 7702; MEC.
Notice 2009-28 (IRB 2009-24) Work opportunity credit; two new targeted groups; Sec. 51.
Notice 2009-46 (IRB 2009-23) Request for comments; simplification of procedures for employee substantitation of business use of employer-provided cellular phones; alternative approaches.
Notice 2009-44 (IRB 2009-21) Sec. 1.42-10; utility allowance; utility costs paid by tenant based on actual consumption; sub-meter; rent restricted unit; low income housing credit.
Notice 2009-42 (IRB 2009-20) Extension of date for multiemployer plans to elect relief under WRERA; Notice 2009-31 modified.
Notice 2009-41 (IRB 2009-19) Residential energy efficient property credit; manufacturers; certify; certification; Sec. 25D; reliance on manufacturer's certificate.
Notice 2009-40 (IRB 2009-19) Renewable electricity production; refined coal production; Indian coal production; inflation adjustment factors and reference prices; calendar year 2009 Sec. 45.
Notice 2009-37 (IRB 2009-18) Phase-out of new qualified hybrid motor vehicle credit; Form Motor Company; purchased or leased beginning on April 1, 2009.
Notice 2009-36 (IRB 2009-17) Home Affordable Modification Program; HAMP; U.S. may make certain payments to REMICs; Sec. 860G.
Notice 2009-35 (IRB 2009-17) Qualified school construction bonds; QSCBs; Sec. 54F; allocation.
Notice 2009-33 (IRB 2009-17) Clean renewable energy bonds; New CREBs; eligibility requirements; application requirements; method of computing volume cap.
Notice 2009-32 (IRB 2009-17) Sec. 45K; inflation adjustment factor; nonconventional source fuel credit; coke and coke gas.
Notice 2009-31 (IRB 2009-16) Election and notice procedures for multiemployer plans; changes made by Worker, Retiree, and Employer Recovery Act of 2008; WRERA.
Notice 2009-30 (IRB 2009-16) Qualified Zone Academy Bonds; QZABs; qualified maximum amount per state; Sec. 54E; interim guidance for QZABs issued after October 3, 2008.
Notice 2009-29 (IRB 2009-16) Qualified energy conservation bonds; QECBs; maximum face amount.
Notice 2009-27 (IRB 2009-16) COBRA; continued coverage; premium reduction for individuals involuntarily terminated; American Recovery and Reinvestment Act of 2009; ARRTA.
Notice 2009-26 (IRB 2009-16) Build American Bonds; Sec. 54AA; Recovery Zone Economic Development Bonds; Sec. 1400U-2; refundable payment credit procedures; required elections.
Notice 2009-24 (IRB 2009-16) Qualifying advanced coal project program; Sec. 48A; Notice 2007-52; clarified, modified, and amplified.
Notice 2009-23 (IRB 2009-16) Qualifying gasification project program; Sec. 48B; Notice 2007-53 clarified; modified; and amplified.
Notice 2009-25 (IRB 2009-15) Uniform capitalization rules; request for comments; Sec. 263A; changes in certain business practices in retail industry.
Notice 2009-22 (IRB 2009-14) Asset valuation under Sec. 430(g)(3)(B) amended by WRERA; interim rules; single employer defined benefit pension plans; minimum funding purposes; automatic approval for change in asset valuation method.
Notice 2009-21 (IRB 2009-13) Low-income housing tax credit; private activity bonds; state housing credit ceiling.
Notice 2009-18 (IRB 2009-10) Sec. 7520; supplements to actuarial tables; interest rates below 2.2%.
Notice 2009-14 (IRB 2009-7) Sec. 382 treatment of interest in a loss corporation acquired by federal government pursuant to Emergency Economic Stabilization Act of 2008; EESA; Notice 2008-100 amplified and superseded.
Notice 2009-15 (IRB 2009-6) Method of announcement of credit rates; tax credit bonds; Sec. 54, 54A, 1400N; Notice 99-35 obsoleted, Notice 2007-26 modified.
Notice 2009-13 (IRB 2009-6) Sec. 7216; tax return preparer disclosure; statistical compilations; anonymous tax return information.
Notice 2009-12 (IRB 2009-6) Allocation of first-time homebuyer credit between unmarried co-purchasers of a principal residence; Sec. 36.
Notice 2009-11 (IRB 2009-5) Form 1099-B; due date for brokers to furnish information to customers; February 17, 2009.
Notice 2009-10 (IRB 2009-5) Extend application of future regulations in Notice 2008-91; third taxable year; Rev. Proc. 2008-26 extended to 2009.
Notice 2009-9 (IRB 2009-5) Required minimum distributions; RMD; 2009; guidance to financial institutions on reporting rules; IRAs; retirement plans; Notice 2002-27 modified; reporting requirements.
Notice 2009-8 (IRB 2009-4) Sec. 457A; nonqualified deferred compensation; nonqualified entity; no substantial risk of forfeiture; foreign corporation as nonqualified entity.
Notice 2009-7 (IRB 2009-3) Domestic partnership used to prevent the inclusion of subpart F income is a transaction of interest; disclosure requirements.
Notice 2009-6 (IRB 2009-3) Temporary safe harbor and transition rule; alcohol fuel credits.
Notice 2009-5 (IRB 2009-3) Tax return preparer penalty; Sec. 6694; Notice 2008-13 modified and clarified.
Notice 2009-4 (IRB 2009-2) Basis determination; notice IRS contemplates issuing guidance regarding basis in stock acquired in reorganizations described in Sec. 368(a)(1)(B) and other transferred basis transactions.
Notice 2009-3 (IRB 2009-2) Written Sec. 403 plan in place by January 1, 2009; Rev. Proc. 2007-71 modified.
Notice 2009-1 (IRB 2009-2) Sec. 529; guidance on investment direction restrictions; change in investment strategy for 529 plan; Notice 2001-55 modified.



Announcement 2009-92 (IRB 2009-52) Correction to Notice 2009-80; incorrect taxable year.
Announcement 2009-91 (IRB 2009-52) Corrections to final regulations; T.D. 9456; Sec. 482; Sec. 861; treatment of controlled services transactions; allocation of income from intangible property; contributions by a controlled party; stewardship expenses.
Announcement 2009-89 (IRB 2009-52) Remedial amendment period and reliance for Sec. 403(b) plans; pre-approved plan.
Announcement 2009-85 (IRB 2009-51) Temporary closing of the determination letter program for adopters of pre-approved defined benefit plans; Form 5307.
Announcement 2009-82 (IRB 2009-48) Effective date of regulations under Sec. 411(b)(5)(B)(i); relief under Sec. 411(d)(6); notice to pension plan participants; statutory hybrid plans; amend interest crediting rate.
Announcement 2009-79 (IRB 2009-46) Mutual agreement on share attribution under Belgium treaty; copy released.
Announcement 2009-74 (IRB 2009-42) Corrections to both August AFR (Rev. Rul. 2009-22) and September AFR (Rev. Rul. 2009-29); inaccurate date in Note in Table 4.
Announcement 2009-73 (IRB 2009-41) Corrections to final regulations; T.D. 9456; controlled services transactions; Sec. 482; allocation of income from intangible property; Sec. 861 stewardship expenses.
Announcement 2009-69 (IRB 2009-40) Rev. Proc. 2007-65 modified; rights of developers, investors and related parties; wind farms; purchase price determined prior to exercise; Sec. 469; credits generated by wind energy facilities.
Announcement 2009-67 (IRB 2009-38) Correction to certain procedures in Rev. Proc. 2009-39; refund or credit under review by Joint Committee on Taxation; consent to change accounting method; Rev. Proc. 2009-39 modified.
Announcement 2009-62 (IRB 2009-33) Sec. 509(a)(3); supporting organization; requesting a change in public charity classification; Announcement 2006-93 superseded.
Announcement 2009-57 (IRB 2009-29) Sec. 2801; due date for reporting, filing, and payment of tax imposed for covered gifts and bequests; expatriates.
Announcement 2009-56 (IRB 2009-28) New security, privacy, and business standards; taxpayer information; minimum encryption standards for transmission; e-file providers commitment to safeguards.
Announcement 2009-52 (IRB 2009-25) Corrections to final and temporary regulations; T.D. 9448; use of actuarial tables in valuing annuities, interests for life or terms of years and remainder or reversionary interests.
Announcement 2009-51 (IRB 2009-25) Foreign bank account reporting; FBAR; temporary suspension; persons who are not citizens, residents, or domestic entities; definition of United States person; instructions to form.
Announcement 2009-50 (IRB 2009-25) Corrections to proposed regulations; REG-119532-08; portion of trust property includable in grantor's gross estate if use of property retained; unitrust; graduated retained interest.
Announcement 2009-44 (IRB 2009-24) Competent Authorities; Belgium; guidelines regarding arbitration process.
Announcement 2009-43 (IRB 2009-24) Competent Authority Agreement; Kingdom of Belgium.
Announcement 2009-45 (IRB 2009-21) Corrections to final regulations; T.D. 9446; gain recognition agreements filed by U.S. persons; transfers of stock or securities to foreign corporations.
Announcement 2009-49 (IRB 2009-20) Corrections to final regulations; T.D. 9394; when a partnership may consider certain deductions and losses of a foreign partner; partnership's obligation to pay withholding tax; Sec. 1446; effectively connected taxable income allocable under Sec. 704.
Announcement 2009-40 (IRB 2009-20) Corrections to proposed regulations; REG-143686-07; guidance regarding recovery of stock basis in distributions; Sec. 301; transactions treated as dividends.
Announcement 2009-39 (IRB 2009-20) Corrections to final and temporary regulations; T.D. 9441; Sec. 482; cost sharing arrangements.
Announcement 2009-31 (IRB 2009-15) Corrections to proposed regulations; REG-150066-08; foreign base company sales income.
Announcement 2009-30 (IRB 2009-15) Corrections to final and temporary regulations; T.D. 9438; Sec. 954; foreign base company sales income.
Announcement 2009-28 (IRB 2009-15) Annual report concerning Advance Pricing Agreements; APAs; structure and activities of program.
Announcement 2009-23 (IRB 2009-13) Correction to final regulations; T.D. 9446; Sec. 367(a); gain recognition agreements; transfers of stock or securities to foreign corporations.
Announcement 2009-20 (IRB 2009-12) Corrections to final regulations; T.D. 9442; Sec. 1502; treatment of transactions involving obligations between members of a consolidated group.
Announcement 2009-19 (IRB 2009-12) Corrections to proposed regulations; REG-144615-02; further guidance and clarification regarding methods under Sec. 482; determination of taxable income in cost-sharing arrangements; issues in current regulations.
Announcement 2009-18 (IRB 2009-12) Corrections to final and temporary regulations; T.D. 9441; further guidance and clarification regarding methods under Sec. 482; determination of taxable income in cost-sharing arrangements; issues in current regulations.
Announcement 2009-15 (IRB 2009-11) Corrections to final regulations; T.D. 9436; Sec. 6694; 6695; tax return preparer penalties.
Announcement 2009-14 (IRB 2009-11) Correction to proposed regulation; REG-148326-05; amounts includable in income under Sec. 509A; additional taxes; nonqualified deferred compensation plans.
Announcement 2009-13 (IRB 2009-11) Corrections to final regulations; T.D. 9442; transactions involving obligations between members of a consolidated group.
Announcement 2009-6 (IRB 2009-9) Sec. 6050W; information reporting for payment card and third party payment network transactions; returns after December 31, 2010; withholding; taxpayer information number; TIN.
Announcement 2009-17 (IRB 2009-8) New tax treaties; Bulgaria; Iceland; new protocol with Canada; supplemental withholding tax rates; exempt personal service income; Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities; Publication 901.
Announcement 2009-4 (IRB 2009-8) Withdrawal of proposed regulations; REG. 149519-03; Sec. 707; transactions between a partnership and its partners; disguised sales of partnership interests.


       Links to Individual Bulletins

Internal Revenue Bulletin 2009-1        Internal Revenue Bulletin 2009-27
Internal Revenue Bulletin 2009-2        Internal Revenue Bulletin 2009-28
Internal Revenue Bulletin 2009-3        Internal Revenue Bulletin 2009-29
Internal Revenue Bulletin 2009-4        Internal Revenue Bulletin 2009-30
Internal Revenue Bulletin 2009-5        Internal Revenue Bulletin 2009-31
Internal Revenue Bulletin 2009-6        Internal Revenue Bulletin 2009-32
Internal Revenue Bulletin 2009-7        Internal Revenue Bulletin 2009-33
Internal Revenue Bulletin 2009-8        Internal Revenue Bulletin 2009-34
Internal Revenue Bulletin 2009-9        Internal Revenue Bulletin 2009-35
Internal Revenue Bulletin 2009-10      Internal Revenue Bulletin 2009-36
Internal Revenue Bulletin 2009-11      Internal Revenue Bulletin 2009-37
Internal Revenue Bulletin 2009-12      Internal Revenue Bulletin 2009-38
Internal Revenue Bulletin 2009-13      Internal Revenue Bulletin 2009-39
Internal Revenue Bulletin 2009-14      Internal Revenue Bulletin 2009-40
Internal Revenue Bulletin 2009-15      Internal Revenue Bulletin 2009-41
Internal Revenue Bulletin 2009-16      Internal Revenue Bulletin 2009-42
Internal Revenue Bulletin 2009-17      Internal Revenue Bulletin 2009-43
Internal Revenue Bulletin 2009-18      Internal Revenue Bulletin 2009-44
Internal Revenue Bulletin 2009-19      Internal Revenue Bulletin 2009-45
Internal Revenue Bulletin 2009-20      Internal Revenue Bulletin 2009-46
Internal Revenue Bulletin 2009-21      Internal Revenue Bulletin 2009-47
Internal Revenue Bulletin 2009-22      Internal Revenue Bulletin 2009-48
Internal Revenue Bulletin 2009-23      Internal Revenue Bulletin 2009-49
Internal Revenue Bulletin 2009-24      Internal Revenue Bulletin 2009-50
Internal Revenue Bulletin 2009-25      Internal Revenue Bulletin 2009-51
Internal Revenue Bulletin 2009-26      Internal Revenue Bulletin 2009-52

Copyright 2009 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536

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--Last Update 12/26/09