Internal Revenue Bulletin:  2009-12 

March 23, 2009 


Table of Contents

Rev. Rul. 2009-6 Rev. Rul. 2009-6

Fringe benefits aircraft valuation formula. The Standard Industry Fare Level (SIFL) cents-per-mile rates and terminal charge in effect for the first half of 2009 are set forth for purposes of determining the value of non-commercial flights on employer-provided aircraft under section 1.61-21(g) of the regulations.

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