Internal Revenue Bulletin: 2009-23
June 8, 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 June 2009.
Final regulations under section 1563 of the Code provide guidance to taxpayers for determining which corporations are included in a controlled group of corporations.
This notice requests comments regarding several proposals to simplify the procedures under which employers substantiate an employee’s business use of employer-provided cellular telephones or other similar telecommunications equipment, and requests suggestions for alternative approaches to simplify those procedures.
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