Internal Revenue Bulletin:  2009-15 

April 13, 2009 

INCOME TAX


Table of Contents

Notice 2009-25 Notice 2009-25

This notice invites public comments on how certain business practices in the retail industry have changed since the promulgation of the uniform capitalization regulations under section 263A of the Code, and whether certain definitions under the regulations should be modified in light of current business practices.


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