Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2009-33
    • T.D. 9463
    • Notice 2009-78
    • Notice 2009-79
    • Notice 2009-81
    • Rev. Proc. 2009-42
    • Rev. Proc. 2009-45
    • Announcement 2009-69
  • EMPLOYEE PLANS
    • Notice 2009-77
    • Rev. Proc. 2009-43
  • ADMINISTRATIVE
    • Rev. Proc. 2009-44
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9463
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Summary of Comments and Explanation of Provisions
      • Special Analysis
    • Adoption of the Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
  • Rev. Rul. 2009-33
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2009-77
    • 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 2009-78
    • SECTION 1. OVERVIEW
    • SECTION 2. BACKGROUND
    • SECTION 3. TRANSACTIONS AT ISSUE
    • SECTION 4. REGULATIONS TO BE ISSUED
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. DRAFTING INFORMATION
  • Notice 2009-79
    • Background
    • Request for Comments
    • Drafting Information
  • Notice 2009-81
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. EXTENSION OF REPLACEMENT PERIOD UNDER § 1033(e)(2)(B)
    • SECTION 4. DRAFTING INFORMATION
  • Rev. Proc. 2009-42
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND — THE PROGRAM
    • SECTION 3. BACKGROUND — RICS
    • SECTION 4. SCOPE
    • SECTION 5. APPLICATION
    • SECTION 6. EFFECTIVE DATE
    • SECTION 7. DRAFTING INFORMATION
  • Rev. Proc. 2009-43
    • I. Background
    • II. Conditions for automatic approval of request for revocation of a section 204 election
    • III. Submission of request for automatic approval of revocation
    • IV. Other requests for approval to revoke a section 204 election
    • V. Effect on other guidance
    • VI. Paperwork Reduction Act
    • Drafting information
  • Rev. Proc. 2009-44
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SIGNIFICANT CHANGES
    • SECTION 4. SCOPE OF MEDIATION
    • SECTION 5. APPLICATION PROCESS
    • SECTION 6. AGREEMENT TO MEDIATE
    • SECTION 7. MEDIATION PROCESS
    • SECTION 8. MEDIATION SESSION
    • SECTION 9. POST-SESSION PROCEDURES
    • SECTION 10. GENERAL PROVISIONS
    • SECTION 11. EFFECTIVE DATE
    • SECTION 12. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Rev. Proc. 2009-45
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND—COMMERCIAL MORTGAGE LOANS
    • SECTION 3. BACKGROUND—REMICS
    • SECTION 4. BACKGROUND—TRUSTS
    • SECTION 5. SCOPE
    • SECTION 6. APPLICATION
    • SECTION 7. EXAMPLE
    • SECTION 8. EFFECTIVE DATE
    • SECTION 9. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2009-69
  • Announcement of Disciplinary Sanctions From the Office of Professional Responsibility
• 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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