Internal Revenue Bulletin: 2009-3 |
January 21, 2009 |
Table of Contents
- T.D. 9436
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Summary of Comments and Explanation of Revisions
- Furnishing of Copy of the Tax Return and Retaining Copy
- Furnishing Identification Number
- Defining the Preparer Within a Firm
- Reliance on Information Provided
- Use of Estimates
- Income Derived Determination in Computing Penalty Amount
- Firm Liability
- Reasonable to Believe That More Likely Than Not
- Adequate Disclosure
- Reasonable Cause
- Burden of Proof
- Negotiation of Check
- Due Diligence for Earned Income Credit
- Definition of Tax Return Preparer
- List of Returns Subject to Penalty
- Appraisers
- Disclosure Under Section 6103
- Appeal Rights
- Applicability Dates
- Availability of IRS Documents
- Effect on Other Documents
- Special Analyses
- Adoption of Amendments to the Regulations
- PART 1—INCOME TAXES
- PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
- PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
- PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
- PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE SOURCE
- PART 40—EXCISE TAX PROCEDURAL REGULATIONS
- PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
- PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
- PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
- PART 54—PENSION EXCISE TAXES
- PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
- PART 56—PUBLIC CHARITY EXCISE TAXES
- PART 156—EXCISE TAX ON GREENMAIL
- PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
- PART 301—PROCEDURE AND ADMINISTRATION
- PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
- Drafting Information
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