Internal Revenue Bulletin: 2009-28 |
July 13, 2009 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- Rev. Rul. 2009-19
- Rev. Rul. 2009-20
- T.D. 9453
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Summary of Temporary Regulations
- A. Stock Held by a Partnership
- B. Indirect Acquisition of Properties
- 1. Clarification of Temporary Regulations
- 2. Certain Acquisitions by Members of the Expanded Affiliated Group
- C. Acquisitions by Multiple Foreign Corporations
- D. Acquisition of Multiple Domestic Corporations (or Partnerships)
- E. “By Reason of” Standard of Section 7874(a)(2)(B)(ii)
- 1. Distributions and Other Transactions
- 2. Acquisitions Involving Other Property
- F. Substantial Business Activities Condition of Section 7874(a)(2)(B)(iii)
- 1. Removal of Safe Harbor and Examples
- 2. Sales and Services Between Expanded Affiliated Group Members
- 3. Items Not to Be Considered
- 4. Partnership Items
- G. Publicly Traded Foreign Partnerships
- 1. Scope
- 2. Implication Regarding Scope of Public Offering Rule
- H. Options and Similar Interests
- 1. Domestic Corporations (or Partnerships)
- 2. Foreign Corporations
- 3. Multiple Claims on Equity
- 4. Comments
- I. Economically Equivalent Interests
- J. Insolvent Entities
- K. Modification to Internal Restructuring Exception of 2008 Final Regulations
- L. Effective/Applicability Dates
- Effect on Other Documents
- Special Analyses
- Amendments to the Regulations
- Drafting Information
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2009-51
- SECTION 1. PURPOSE
- SECTION 2. INTRODUCTION
- SECTION 3. BACKGROUND
- SECTION 4. APPLICATION REQUIREMENTS IN GENERAL
- SECTION 5. REQUIRED DECLARATIONS IN APPLICATIONS
- SECTION 6. CONSENT TO DISCLOSURE OF ALLOCATION
- SECTION 7. VOLUME CAP ALLOCATIONS AND METHODOLOGY
- SECTION 8. INSUBSTANTIAL DEVIATIONS FROM APPLICATION PROVISIONS
- SECTION 9. INFORMATION REPORTING
- SECTION 10. RELIANCE ON NOTICE AND INTERIM GUIDANCE
- SECTION 11. DRAFTING INFORMATION
- Rev. Proc. 2009-32
- Notice 2009-51
- Part IV. Items of General Interest
- 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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