Internal Revenue Bulletin: 2009-24
June 15, 2009
Part III. Administrative, Procedural, and Miscellaneous
Table of Contents
Notice 2009-28
PURPOSE
I. STATUTORY DEFINITION OF UNEMPLOYED VETERAN
II. DISCONNECTED YOUTH
A. Statutory Definition
B. Not regularly attending any secondary, technical or post-secondary school
C. Not regularly employed
D. Not readily employable by reason of lacking a sufficient number of basic skills
EFFECTIVE DATE
TRANSITION RELIEF
DRAFTING INFORMATION
Notice 2009-47
SECTION 1. PURPOSE
SECTION 2. BACKGROUND
SECTION 3. PROPOSED SAFE HARBOR
SECTION 4. REQUEST FOR COMMENTS
DRAFTING INFORMATION
Notice 2009-48
PURPOSE
BACKGROUND
QUESTIONS AND ANSWERS
Definition of Employer-Owned Life Insurance Contract
Exceptions to the Application of § 101(j)(1)
Satisfaction of Notice and Consent Requirement
Transition Rule and Section 1035 Exchanges
Information Reporting under Section 6039I and Form 8925
EFFECTIVE DATE
DRAFTING INFORMATION
Rev. Proc. 2009-25
SECTION 1. PURPOSE
SECTION 2. CHANGES
SECTION 3. BACKGROUND
SECTION 4. REQUEST FOR COMMENTS
SECTION 5. PROCEDURE
SECTION 6. EFFECT ON OTHER REVENUE PROCEDURES
SECTION 7. EFFECTIVE DATE
SECTION 8. PAPERWORK REDUCTION ACT
SECTION 9. DRAFTING INFORMATION
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