Internal Revenue Bulletin: 2009-37
September 14, 2009
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 September 2009.
This notice establishes a qualifying advanced energy project program under section 48C of the Code and announces an initial allocation round of the advanced energy project credit under the program.
This procedure provides the conditions under which the Service will not assert that certain entities (or any portion thereof) created in connection with the Public-Private Investment Program (PPIP) constitute taxable mortgage pools (TMPs) for purposes of section 7701(i) of the Code.
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