Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2009-5
    • T.D. 9442
    • Notice 2009-12
    • Notice 2009-13
    • Notice 2009-15
    • Rev. Proc. 2009-16
  • EXEMPT ORGANIZATIONS
    • Announcement 2009-3
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2009-5
  • T.D. 9442
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Former Regulations Under §1.1502-13(g) (the Former Regulations)
      • Significant Changes Made by the 2007 Proposed Regulations
      • General Comments
      • A. Anti-Abuse Rules
      • B. Deemed Satisfaction and Reissuance for Fair Market Value
      • C. Exceptions and Related Provisions
      • 1. Overlap of Exceptions and Deemed Exchanges under §1.1001-3
      • 2. Exception for Intercompany Taxable Assumption Transactions
      • 3. Intercompany Nonrecognition Exchange Exceptions
      • a. Section 351 Exception
      • b. Scope of Exception under Section 332
      • c. Gain or Loss With Respect to an Intercompany Obligation
      • 4. Outbound Exception for Intercompany Obligations Newly-Issued in a Reorganization
      • 5. Exceptions to the Application of Section 108(e)(4)
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2009-12
    • PURPOSE
    • LAW
    • APPLICATION
    • EXAMPLES
    • DRAFTING INFORMATION
  • Notice 2009-13
    • PURPOSE
    • BACKGROUND
    • INTERIM GUIDANCE UNDER SECTION 7216
    • EXAMPLES
    • EFFECTIVE DATE
    • REQUESTS FOR COMMENTS
    • DRAFTING INFORMATION
  • Notice 2009-15
    • SECTION 1. Purpose
    • SECTION 2. Background
    • SECTION 3. Credit Rates
    • SECTION 4. Effect on Other Documents
    • SECTION 5. Effective Date.
  • Rev. Proc. 2009-16
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. TIME AND MANNER FOR MAKING THE § 168(k)(4) ELECTION
    • SECTION 4. ALLOCATION OF THE BONUS DEPRECIATION AMOUNT
    • SECTION 5. PARTNERSHIPS WITH CORPORATE PARTNERS THAT MAKE THE § 168(k)(4) ELECTION
    • SECTION 6. APPLICATION OF § 168(k)(4) TO S CORPORATIONS AND THEIR SHAREHOLDERS
    • SECTION 7. APPLICATION OF § 3081(b) OF THE HOUSING ACT
    • SECTION 8. EFFECT ON OTHER DOCUMENTS
    • SECTION 9. PAPERWORK REDUCTION ACT
    • SECTION 10. EFFECTIVE DATE
    • SECTION 11. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2009-3
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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