Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2009-29
    • Notice 2009-72
    • Rev. Proc. 2009-38
  • EXEMPT ORGANIZATIONS
    • Announcement 2009-66
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2009-29
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2009-72
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. ESTABLISHMENT OF THE QUALIFYING ADVANCED ENERGY PROJECT PROGRAM
    • SECTION 4. DEFINITIONS
    • SECTION 5. QUALIFYING ADVANCED ENERGY PROJECT PROGRAM
    • SECTION 6. APPLICATIONS FOR DOE RECOMMENDATION AND § 48C CERTIFICATION
    • SECTION 7. ISSUANCE OF CERTIFICATION
    • SECTION 8. OTHER REQUIREMENTS
    • SECTION 9. FUTURE ALLOCATION ROUNDS
    • SECTION 10. QUALIFIED PROGRESS EXPENDITURES
    • SECTION 11. DISCLOSURE OF INFORMATION
    • SECTION 12. EFFECTIVE DATE
    • SECTION 13. PAPERWORK REDUCTION ACT
    • SECTION 14. DRAFTING INFORMATION
  • Rev. Proc. 2009-38
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. PROCEDURE
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2009-66
• 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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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin