Table of Contents

• 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