Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2009-37
    • T.D. 9473
    • REG-111833-99
    • Rev. Proc. 2009-55
    • Rev. Proc. 2009-56
  • EMPLOYEE PLANS
    • Rev. Rul. 2009-40
    • Notice 2009-92
    • Notice 2009-96
    • Notice 2009-97
    • Notice 2009-98
    • Announcement 2009-89
  • EXEMPT ORGANIZATIONS
    • Announcement 2009-88
    • Announcement 2009-90
  • ESTATE TAX
    • T.D. 9473
  • GIFT TAX
    • T.D. 9473
  • EMPLOYMENT TAX
    • Rev. Rul. 2009-39
    • T.D. 9473
  • SELF-EMPLOYMENT TAX
    • T.D. 9473
  • EXCISE TAX
    • T.D. 9473
  • ADMINISTRATIVE
    • T.D. 9473
    • REG-111833-99
    • Notice 2009-95
    • Announcement 2009-91
    • Announcement 2009-92
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2009-40
    • DRAFTING INFORMATION
  • T.D. 9473
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Summary of Comments and Explanation of Revisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • Rev. Rul. 2009-39
    • ISSUE
    • LAW, ANALYSIS, AND HOLDINGS
      • Underpayments
      • Overpayments
      • Situations
    • EFFECT ON OTHER REVENUE RULING(S)
    • DRAFTING INFORMATION
  • Rev. Rul. 2009-37
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2009-92
    • I. Introduction
    • II. Background
      • A. Section 409A of the Code
      • B. The Troubled Asset Relief Program (TARP)
      • C. The Interim Final Rule and the Office of the Special Master for TARP Executive Compensation
      • D. Interaction Between Advisory Opinions and § 409A
    • III. Guidance
      • A. Eligibility
      • B. Application of § 409A(a)
      • C. Effective date
    • IV. Drafting Information
  • Notice 2009-95
  • Notice 2009-96
    • 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 2009-97
    • I. Purpose
    • II. Background
    • III. Extension of Deadline for Adopting Amendments Under §§ 401(a)(29) and 436, 401(a)(35), 411(a)(13) (other than § 411(a)(13)(A)), and 411(b)(5)
    • IV. Section 411(d)(6) Relief for Certain Amendments
    • V. Determination Letters
    • VI. Effect on Other Documents
    • Drafting Information
  • Notice 2009-98
    • I. PURPOSE
    • II. BACKGROUND
    • III. APPLICATION OF 2009 CUMULATIVE LIST
    • IV. SPECIAL RULES FOR THE HEROES EARNINGS ASSISTANCE AND RELIEF TAX ACT OF 2008
    • V. SPECIAL RULES FOR THE WORKER, RETIREE, AND EMPLOYER RECOVERY ACT OF 2008
    • VI. 2009 CUMULATIVE LIST OF CHANGES IN PLAN QUALIFICATION REQUIREMENTS
    • VII. HEROES EARNINGS ASSISTANCE AND RELIEF TAX ACT OF 2008 PROVISIONS
    • VIII. WORKER, RETIREE, AND EMPLOYER RECOVERY ACT OF 2009 PROVISION
    • DRAFTING INFORMATION
  • Rev. Proc. 2009-55
    • SECTION 1. PURPOSE
    • SECTION 2. SCOPE
    • SECTION 3. TABLES OF DISCOUNT FACTORS
    • DRAFTING INFORMATION
  • Rev. Proc. 2009-56
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION. 3. SCOPE
    • SECTION 4. APPLICATION
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-111833-99
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 301-PROCEDURE AND ADMINISTRATION
    • §301.7430-5 [Amended]
    • Drafting Information
  • Announcement 2009-88
  • Announcement 2009-89
  • Announcement 2009-90
  • Announcement 2009-91
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
      • PART 1—INCOME TAXES
      • §1.482-1 Allocation of income and deductions among taxpayers.
      • §1.482-6 Profit split method.
      • §1.482-8 Examples of the best method rule.
      • §1.482-9 Methods to determine taxable income in connection with a controlled services transaction.
      • §1.861-8 Computation of taxable income from sources within the United States and from other sources and activities.
  • Announcement 2009-92
• 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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