Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2009-8
    • Notice 2009-18
  • ESTATE TAX
    • Notice 2009-18
  • GIFT TAX
    • Notice 2009-18
  • ADMINISTRATIVE
    • Notice 2009-19
    • Announcement 2009-7
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2009-8
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2009-18
  • Notice 2009-19
    • PURPOSE
    • BACKGROUND
    • REQUEST FOR PUBLIC COMMENTS
• Part IV. Items of General Interest
  • Announcement 2009-7
  • Announcement of Disciplinary Sanctions From the Office of Professional Responsibility
• 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
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin