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Abbreviations›Rev. Rul. 2008-38, 2008-31 I.R.B. 249

INCOME TAX—Cont.

Internal Revenue Bulletin 2008-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Interest:

Characterization of management fees paid by an upper tier

investment partnership and lower tier trader partnerships (RR 39) 31, 252 Investment:

Federal short-term, mid-term, and long-term rates for:

July 2008 (RR 33) 27, 8 August 2008 (RR 43) 31, 258 September 2008 (RR 46) 36, 572 October 2008 (RR 49) 40, 811 November 2008 (RR 50) 45, 1098 December 2008 (RR 53) 49, 1231 Of earnings in United States property (Notice 91) 43, 1001 Rates:

Underpayments and overpayments, quarter beginning:

October 1, 2008 (RR 47) 39, 760 January 1, 2009 (RR 54) 52, 1352 Treatment of interest expense attributable to indebtedness al locable to property held for investment described in section 163(d)(5)(A)(ii): Investment interest deduction (RR 38) 31, 249 Trader partnership (Ann 65) 31, 279 Law school Loan Repayment Assistance Program (LRAP), ex clusion from gross income (RR 34) 28, 76 Legislative Cumulative Bulletins, discontinuation of publication

(Ann 87) 40, 843 Letter rulings, nonqualified deferred compensation, no-rule areas

(RP 61) 42, 934 Liens, return of wrongfully levied property and discharge of

liens, special rules (TD 9410) 34, 414 Life insurance:

Premiums by S corporation, effect on accumulated adjust ments account (AAA) (RR 42) 30, 175 Statutory reserves, meaning for multi-state taxpayers (RR 37)

28, 77 Losses, hurricane-related casualty losses and subsequent grants

(Notice 95) 44, 1076 Marginal production rates, 2008 (Notice 89) 43, 999 Offer in Compromise (OIC) and Trust Fund Recovery Penalty

(TFRP) cases in Appeals, test procedures for mediation and arbitration (Ann 111) 48, 1224 Partnerships:

Discharge of indebtedness income for transfers of partner ship interest in satisfaction of partnership indebtedness (REG–164370–05) 46, 1157 Election that enables partners of tax-exempt bond partnership

to take into account monthly the inclusions required under sections 702 and 707(c) (Notice 80) 40, 820 EESA section 301 application to partners in partnerships (RP

  1. 47, 1195 Penalties, failure to register a tax shelter, correction to TD 7964

(Ann 128) 52, 1376 Per diem allowances (RP 59) 41, 857 Presidential Primary Matching Payment Account, timing of pay ments (TD 9432) 49, 1236

December 29, 2008 xi 2008–52 I.R.B.

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▸Contents — Internal Revenue Bulletin 2008-52
Internal Revenue Bulletin 2008-52

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