Internal Revenue Bulletin: 2009-19
May 11, 2009
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for May 2009.
Renewable electricity production, refined coal production, and Indian coal production; calendar year 2009 inflation adjustment factors and reference prices. This notice announces the calendar year 2009 inflation adjustment factors and reference prices for the renewable electricity production credit, refined coal production credit, and Indian coal production credit under section 45 of the Code.
Residential energy efficient property credit. This notice provides procedures that manufacturers may follow to certify property as qualified residential energy efficient property under section 25D of the Code. The notice also provides guidance regarding the conditions under which taxpayers seeking to claim the section 25D credit may rely on a manufacturer’s certification.
This procedure provides guidance to taxpayers on electing the 3-, 4-, or 5-year carryback of net operating losses of small businesses under section 1211 of the American Recovery and Reinvestment Tax Act of 2009. Rev. Proc. 2009-19 modified and superseded.
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