IRS Logo

Internal Revenue Bulletin:  2009-34 

August 24, 2009 


Notice 2009-70 Notice 2009-70

The Service invites comments on the proper application of the rules relating to the creation and maintenance of multiple layers of forward and reverse section 704(c) gain or loss to partnerships and tiered partnerships, including in the context of partnership mergers and divisions.

Rev. Proc. 2009-34 Rev. Proc. 2009-34

This procedure provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their minimum effectively connected net investment income under section 842(b) of the Code for taxable years beginning after December 31, 2007.

More Internal Revenue Bulletins