Table of Contents

• 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