Table of Contents

• Highlights of This Issue
  • SPECIAL ANNOUNCEMENT
    • Notice 2009-43
  • INCOME TAX
    • Rev. Rul. 2009-13
    • Rev. Rul. 2009-14
    • Rev. Rul. 2009-15
    • Notice 2009-44
  • ADMINISTRATIVE
    • Announcement 2009-45
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2009-13
    • ISSUE
    • FACTS
      • Situation 1
      • Situation 2
      • Situation 3
    • LAW AND ANALYSIS
      • SITUATION 1
      • Amount of income recognized upon surrender of the life insurance contract
      • Character of income recognized upon surrender of the life insurance contract
      • SITUATION 2
      • Amount of income recognized on sale of the life insurance contract
      • Character of income recognized on sale of the life insurance contract
      • SITUATION 3
      • Amount of income recognized on sale of the term life insurance contract
      • Character of income recognized on sale of the term life insurance contract
    • HOLDINGS
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Rev. Rul. 2009-14
    • ISSUE
    • FACTS
      • Situation 1
      • Situation 2
      • Situation 3
    • LAW AND ANALYSIS
      • SITUATION 1.
      • Amount of income recognized by B upon the receipt of death benefits
      • Character of income recognized by B upon the receipt of death benefits
      • SITUATION 2.
      • Amount of income recognized by B upon sale of life insurance contract
      • Character of income recognized by B upon sale of life insurance contract
      • SITUATION 3
      • Amount and characterization of income recognized by B upon the receipt of death benefits
      • Source of income recognized by B upon the receipt of death benefits
    • HOLDINGS
    • DRAFTING INFORMATION
  • Rev. Rul. 2009-15
    • ISSUE
    • FACTS
      • Situation 1
      • Situation 2
    • LAW
    • ANALYSIS
      • Situation 1
      • Situation 2
    • HOLDINGS
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2009-43
  • Notice 2009-44
    • PURPOSE
    • BACKGROUND
    • DISCUSSION
    • EFFECTIVE DATE
    • REQUEST FOR COMMENTS
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2009-45
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • PART 1—INCOME TAXES
      • §1.367(a)-3T Treatment of transfers of stock or securities to foreign corporations (temporary).
      • §1.367(a)-8(r)(2) [Corrected]
  • 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
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin