Table of Contents

• Highlights of This Issue
  • SPECIAL ANNOUNCEMENT
    • Announcement 2009-51
  • INCOME TAX
    • Notice 2009-49
    • Notice 2009-52
    • Notice 2009-53
  • EMPLOYEE PLANS
    • Notice 2009-49
    • Notice 2009-56
  • ESTATE TAX
    • Announcement 2009-50
  • ADMINISTRATIVE
    • Announcement 2009-51
    • Announcement 2009-52
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2009-49
    • I. PURPOSE
    • II. BACKGROUND
      • A. Section 409A and Permissible Change in Control Event Distributions
      • B. The Emergency Economic Stabilization Act of 2008
    • III. GUIDANCE
    • IV. ANTICIPATED REGULATIONS
    • V. DRAFTING INFORMATION
  • Notice 2009-52
    • SECTION 1. Background
    • SECTION 2. Election Procedures
    • SECTION 3. Documentation Required
    • SECTION 4. Coordination with Department Of Treasury Grants
    • SECTION 5. Paperwork Reduction Act
    • SECTION 6. Drafting Information
  • Notice 2009-53
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. REFERENCES TO THE INTERNATIONAL ENERGY CONSERVATION CODE
    • SECTION 4. ELIGIBLE BUILDING ENVELOPE COMPONENTS
    • SECTION 5. QUALIFIED ENERGY PROPERTY
    • SECTION 6. MANUFACTURER’S CERTIFICATION
    • SECTION 7. EFFECTIVE DATES AND TRANSITION RULES.
    • SECTION 8. PAPERWORK REDUCTION ACT
    • SECTION 9. EFFECT ON OTHER DOCUMENTS
    • SECTION 10. DRAFTING INFORMATION
  • Notice 2009-56
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • YIELD CURVE AND SEGMENT RATES
    • 30-YEAR TREASURY SECURITIES INTEREST RATES
    • MINIMUM PRESENT VALUE SEGMENT RATES
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2009-50
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction to Publication
      • §20.2036-1 Transfers with retained life estate.
  • Announcement 2009-51
  • Announcement 2009-52
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
      • PART 1—INCOME TAXES
      • PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
      • §20.2032-1 Alternate valuation.
  • 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
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin