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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2009-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a safe harbor for the treatment of certain payments received by a regulated investment company under Part 1 of subchapter M of the Internal Revenue Code (sections 851–855) that is a money market fund registered with the Securities and Exchange Commission and regulated under Rule 2a–7 of the Investment Company Act of 1940, 17 C.F.R. 270.2a–7 (“Money Market Fund”).

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▸Contents — Internal Revenue Bulletin 2009-2
Internal Revenue Bulletin 2009-2

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