Internal Revenue Bulletin:  2009-12 

March 23, 2009 

ADMINISTRATIVE


Announcement 2009-18 Announcement 2009-18

This document contains corrections to final and temporary regulations (T.D. 9441, 2009-7 I.R.B. 460) providing further guidance and clarification regarding methods under section 482 of the Code to determine taxable income in connection with a cost-sharing arrangement in order to address issues that have arisen in administering the current regulations.

Announcement 2009-19 Announcement 2009-19

This document contains corrections to proposed regulations (REG-144615-02, 2009-7 I.R.B. 561) providing further guidance and clarification regarding methods under section 482 of the Code to determine taxable income in connection with a cost-sharing arrangement in order to address issues that have arisen in administering the current regulations.

Announcement 2009-20 Announcement 2009-20

This document contains corrections to final regulations (T.D. 9442, 2009-6 I.R.B. 434) under section 1502 of the Code providing guidance regarding the treatment of transactions involving obligations between members of a consolidated group.


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