Internal Revenue Bulletin:  2009-8 

February 23, 2009 


Notice 2009-17 Notice 2009-17

This notice invites public comments regarding guidance to be provided to brokers, transferors, issuers, customers, and other affected persons concerning new requirements with respect to the reporting of a customer’s basis in securities transactions and new rules for determining the basis of certain securities subject to the new reporting requirements. These new requirements and rules generally begin to take effect on January 1, 2011. Interested parties are invited to submit comments on this notice by Monday, March 2, 2009.

Announcement 2009-4 Announcement 2009-4

This document withdraws proposed regulations (REG-149519-03, 2004-2 C.B. 1009) under section 707 of the Code regarding the treatment of transactions between a partnership and its partners as disquised sales of partnership interests between the partners under section 707(a)(2)(B). The withdrawal affects partnerships and their partners.

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