Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • REG-127270-06
  • EXCISE TAX
    • Rev. Rul. 2009-34
    • T.D. 9462
    • REG-116614-08
  • ADMINISTRATIVE
    • T.D. 9462
    • REG-116614-08
    • Rev. Proc. 2009-46
    • Rev. Proc. 2009-47
    • Announcement 2009-74
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2009-34
    • PURPOSE
    • LAW
    • NOTIFICATION
    • EFFECT ON OTHER REVENUE RULINGS
    • DRAFTING INFORMATION
  • T.D. 9462
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Effective/Applicability Date
      • Special Analyses
    • Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Rev. Proc. 2009-46
    • Part A. General
    • Sec. 1. Purpose
    • Sec. 2. Nature of Changes
    • Sec. 3. Where to File and How to Contact the IRS, Enterprise Computing Center — Martinsburg
    • Sec. 4. Filing Requirements and Due Dates
    • Sec. 5. Form 8508, Request for Waiver From Filing Information Returns Electronically
    • Sec. 6. Form 4419, Application for Filing Information Returns Electronically
    • Sec. 7. State Abbreviations
    • Sec. 8. Extension of Time
    • Sec. 9. Penalties
    • Sec. 10. Corrected Returns, Paper Forms, and Computer-Generated Forms
    • Sec. 11. Validation of Form 8027 at IRS/ECC-MTB
    • Sec. 12. Definition of Terms
    • Part B. Electronic Filing Specifications
    • Sec. 1. General
    • Sec. 2. Electronic Filing Approval Procedure
    • Sec. 3. Test Files
    • Sec. 4. Electronic Submissions
    • Sec. 5. PIN Requirements
    • Sec. 6. Electronic Filing Specifications
    • Sec. 7. Connecting to the FIRE System
    • Sec. 8. Common Problems and Questions Associated with Electronic Filing
    • Part C. Filing Specifications and Record Layout
    • Sec. 1. Record Format and Layout
  • Rev. Proc. 2009-47
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND AND CHANGES
    • SECTION 3. DEFINITIONS
    • SECTION 4. PER DIEM SUBSTANTIATION METHOD
    • SECTION 5. HIGH-LOW SUBSTANTIATION METHOD
    • SECTION 6. LIMITATIONS AND SPECIAL RULES
    • SECTION 7. APPLICATION
    • SECTION 8. WITHHOLDING AND PAYMENT OF EMPLOYMENT TAXES
    • SECTION 9. EFFECTIVE DATE
    • SECTION 10. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-127270-06
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • 1. The 1996 Act Amendments
      • 2. The Tort Type Rights Test
      • Proposed Effective/Applicability Date
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-116614-08
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • Announcement 2009-74
  • 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
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin