Internal Revenue Bulletin:  2009-46 

November 16, 2009 

ADMINISTRATIVE


Notice 2009-87 Notice 2009-87

This notice invites public comments on possible modifications to the conditions established in Rev. Proc. 80-59, 1980-2 C.B. 855, under which a trustee of a blind trust that meets the requirements of section 102(f)(3) of the Appendix to Title 5 of the United States Code (or any successor provision of the United States Code) may execute and file an income tax return on behalf of any individual described in section 101(f) of the Appendix to Title 5 of the United States Code (or any successor provision of the United States Code) (“eligible individual”).

Announcement 2009-81 Announcement 2009-81

This document cancels a public hearing on proposed regulations (REG-130200-08, 2009-31 I.R.B. 174) that amends the regulations concerning taxpayers who make the election to claim the reduced research credit.


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