Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9441
    • REG-144615-02
    • Notice 2009-14
    • Rev. Proc. 2009-17
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9441
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • A. Overview
      • B. Flexibility and Scope of CSA Coverage
      • 1. Intangible Development Arrangements other than CSAs — Temp. Treas. Reg. §§1.482-1T(b)(2)(i) and (iii), 1.482-4T(g), 1.482-7T(b)(5), and 1.482-9T(m)(3)
      • 2. Territorial and other Divisional Interests — Temp. Treas. Reg. §1.482-7T(b)(1)(iii) and (4)
      • 3. Platform and other Contributions — Temp. Treas. Reg. §1.482-7T(c) and (g)(2)(ii)
      • 4. Intangible Development Activity and Costs — Temp. Treas. Reg. §1.482-7T(d)
      • 5. Changes in Participation — Temp. Treas. Reg. §1.482-7T(f)
      • C. Income and other Specified and Unspecified Methods
      • 1. Best Method Analysis Considerations — Temp. Treas. Reg. §1.482-7T(g)(2)
      • a. Consistency with upfront terms and risk allocation — the investor model — Temp. Treas. Reg. §1.482-7T(g)(2)(ii)
      • b. Aggregation of transactions — Temp. Treas. Reg. §1.482-7T(g)(2)(iv)
      • c. Discount rates — Temp. Treas. Reg. §1.482-7T(g)(2)(v)
      • d. Projections — Temp. Treas. Reg. §1.482-7T(g)(2)(vi)
      • e. Arm’s length range — Temp. Treas. Reg. §1.482-7T(g)(2)(ix)
      • 2. Comparable Uncontrolled Transaction Method — Temp. Treas. Reg. §1.482-7T(g)(3)
      • 3. Income Method — Temp. Treas. Reg. §1.482-7T(g)(4)
      • 4. Acquisition Price and Market Capitalization Methods — Temp. Treas. Reg. §1.482-7T(g)(5) and (6)
      • 5. Residual Profit Split Method — Temp. Treas. Reg. §1.482-7T(g)(7)
      • 6. Unspecified Methods — Temp. Treas. Reg. §1.482-7T(g)(8)
      • D. Form of Payment
      • 1. Post Formation Acquisitions
      • 2.Contingent Payments — Temp. Treas. Reg. §1.482-7T(h)(2)(iii) and (iv)
      • E. Periodic Adjustments
      • 1. Determination of Periodic Adjustments — Temp. Treas. Reg. §1.482-7T(i)(6)(v) and (vi)
      • 2. Advance Pricing Agreement
      • F. Terminology and Table of Definitions — Temp. Treas. Reg. §1.482-7T(j)(1)
      • G. Administrative and Transition Rules — Temp. Treas. Reg. §1.482-7T(m)
      • Special Analyses
    • Amendment to the Regulations
      • PART 1—INCOME TAXES
      • PART 301—PROCEDURE AND ADMINISTRATION
      • PART 602—OMB CONTROL NUMBER UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2009-14
    • I. Purpose.
    • II. Background.
    • III. Guidance Regarding Corporations Whose Instruments are Acquired by the Treasury Pursuant to EESA
    • RULES:
    • IV.Reliance on Notice.
  • Rev. Proc. 2009-17
    • Part 1 Introduction to Substitute Forms
      • Section 1.1 - Overview of Revenue Procedure 2009-17
      • Section 1.2 - IRS Contacts
      • Section 1.3 - What’s New
      • Section 1.4 - Definitions
      • Section 1.5 - Agreement
    • Part 2 General Guidelines for Submissions and Approvals
      • Section 2.1 - General Specifications for Approval
      • Section 2.2 - Highlights of Permitted Changes and Requirements
      • Section 2.3 - Vouchers
      • Section 2.4 - Restrictions on Changes
      • Section 2.5 - Guidelines for Obtaining IRS Approval
      • Section 2.6 - Office of Management and Budget (OMB) Requirements for All Substitute Forms
    • Part 3 Physical Aspects and Requirements
      • Section 3.1 - General Guidelines for Substitute Forms
      • Section 3.2 - Paper
      • Section 3.3 - Printing
      • Section 3.4 - Margins
      • Section 3.5 - Examples of Approved Formats
      • Section 3.6 - Miscellaneous Information for Substitute Forms
    • Part 4 Additional Resources
      • Section 4.1 - Guidance From Other Revenue Procedures
      • Section 4.2 - Electronic Tax Products
      • Section 4.3 - IRS Tax Products on DVD (Publication 1796)
    • Part 5 Requirements for Specific Tax Returns
      • Section 5.1 - Tax Returns (Forms 1040, 1040A, 1120, etc.)
      • Section 5.2 - Changes Permitted to Graphics (Forms 1040A and 1040)
      • Section 5.3 - Changes Permitted to Form 1040A Graphics
      • Section 5.4 - Changes Permitted to Form 1040 Graphics
    • Part 6 Format and Content of Substitute Returns
      • Section 6.1 - Acceptable Formats for Substitute Forms and Schedules
      • Section 6.2 - Additional Instructions for All Forms
    • Part 7 Miscellaneous Forms and Programs
      • Section 7.1 - Specifications for Substitute Schedules K-1
      • Section 7.2 - Procedures for Printing IRS Envelopes
      • Section 7.3 - Guidelines for Substitute Forms 8655
    • Part 8 Alternative Methods of Filing
      • Section 8.1 - Forms for Electronically Filed Returns
      • Section 8.2 - Effect on Other Documents
• Part IV. Items of General Interest
  • REG-144615-02
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendment to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
• 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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