Internal Revenue Bulletin:  2009-3 

January 21, 2009 

INCOME TAX


Notice 2009-7 Notice 2009-7

This notice designates a transaction of interest and disclosure requirements when a domestic partnership is used to prevent the inclusion of subpart F income.

Rev. Proc. 2009-12 Rev. Proc. 2009-12

This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61-21(d) and (e) in 2009. These values are indexed for inflation and must be adjusted annually by referring to the Consumer Price Index.


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