Internal Revenue Bulletin:  2009-31 

August 3, 2009 

INCOME TAX


Rev. Rul. 2009-22 Rev. Rul. 2009-22

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 August 2009.

REG-130200-08 REG-130200-08

Proposed regulations under section 280C of the Code concern taxpayers who make the election to claim the reduced research credit under section 41(a). A public hearing is scheduled for November 4, 2009.

Notice 2009-55 Notice 2009-55

This notice provides a list of transactions that have been identified by the Service as “transactions of interest” for purposes of regulations section 1.6011-4(b)(6) and sections 6111 and 6112 of the Code.

Notice 2009-59 Notice 2009-59

This notice provides a list of transactions that have been identified by the Service as “listed transactions” for purposes of regulations section 1.6011-4(b)(2) and sections 6111 and 6112 of the Code. Notice 2004-67 supplemented and superseded.


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