Table of Contents

• Notice 2009-57
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • YIELD CURVE AND SEGMENT RATES
  • 30-YEAR TREASURY SECURITIES INTEREST RATES
  • MINIMUM PRESENT VALUE SEGMENT RATES
  • DRAFTING INFORMATION
• Rev. Proc. 2009-33
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. EXTENSION PROPERTY AND ELIGIBLE QUALIFIED PROPERTY THAT IS NOT EXTENSION PROPERTY
  • SECTION 4. ELECTION NOT TO APPLY § 168(k)(4) TO EXTENSION PROPERTY
  • SECTION 5. BONUS DEPRECIATION AMOUNT FOR EXTENSION PROPERTY
  • SECTION 6. § 168(k)(4) EXTENSION PROPERTY ELECTION
  • SECTION 7. MODIFICATION OF REV. PROC. 2008-65
  • SECTION 8. MODIFICATION OF REV. PROC. 2009-16
  • SECTION 9. EFFECT ON OTHER DOCUMENTS
  • SECTION 10. PAPERWORK REDUCTION ACT
  • SECTION 11. EFFECTIVE DATE
  • SECTION 12. DRAFTING INFORMATION