Internal Revenue Bulletin: 2009-20 |
May 18, 2009 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- REG-107845-08
- REG-119532-08
- Announcement 2009-39
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Need for Correction
- Correction of Publication
- PART 1—INCOME TAXES
- §1.482-0T Outline of regulations under section 482 (temporary).
- §1.482-2T Determination of taxable income in specific situations (temporary).
- §1.482-7T Methods to determine taxable income in connection with a cost sharing arrangement (temporary).
- §1.482-7A Sharing of costs.
- §1.482-7T Methods to determine taxable income in connection with a cost sharing arrangement (temporary).
- Announcement 2009-40
- Announcement 2009-41
- Announcement 2009-42
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Need for Correction
- Correction of Publication
- PART 1—INCOME TAXES
- §1.1446-6 Special rules to reduce a partnership’s 1446 tax with respect to a foreign partner’s allocable share of effectively connected taxable income.
- §1.1464-1 Refunds or credits.
- §1.6151-1 Time and place for paying tax shown on returns.
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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