Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2009-70
    • Rev. Proc. 2009-34
  • EMPLOYEE PLANS
    • Notice 2009-63
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2009-63
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • YIELD CURVE AND SEGMENT RATES
    • 30-YEAR TREASURY SECURITIES INTEREST RATES
    • MINIMUM PRESENT VALUE SEGMENT RATES
    • DRAFTING INFORMATION
  • Notice 2009-70
    • Section 1. PURPOSE
    • Section 2. BACKGROUND
    • Section 3. DISCUSSION
    • Section 4. REQUEST FOR COMMENTS
      • Single Partnership with Layers — No Tiers
      • Tiers of Partnerships with Layers
      • Mergers
      • Divisions
      • International Issues
    • Section 5. DRAFTING INFORMATION
  • Rev. Proc. 2009-34
    • SECTION 1. PURPOSE
    • SECTION 2. CHANGES
    • SECTION 3. APPLICATION— ESTIMATED TAXES
    • SECTION 4. EFFECTIVE DATE
    • SECTION 5. DRAFTING INFORMATION
• 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
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  • CUMULATIVE BULLETINS
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  • We Welcome Comments About the Internal Revenue Bulletin