Internal Revenue Bulletin: 2009-40 |
October 5, 2009 |
Table of Contents
- Notice 2009-77
- Notice 2009-78
- Notice 2009-79
- Notice 2009-81
- Rev. Proc. 2009-42
- 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
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