Internal Revenue Bulletin:  2009-47 

November 23, 2009 

INCOME TAX


Rev. Rul. 2009-36 Rev. Rul. 2009-36

2009 base period T-bill rate. The “base period T-bill rate” for the period ending September 30, 2009, is published as required by section 995(f) of the Code.

REG-135005-07 REG-135005-07

Proposed regulations under section 1563 of the Code clarify which corporations are included in a controlled group of corporations. The regulations clarify that a corporation that satisfies the controlled group rules for stock ownership and qualification is a member of such group, without regard to its status as a component member.


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