INCOME TAX

Notice 2009–7, page 312. This notice designates a transaction of interest and disclosure requirements when a domestic partnership is used to prevent the inclusion of subpart F income.

Rev. Proc. 2009–12, page 321. This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61–21(d) and (e) in 2009. These values are indexed for inflation and must be adjusted annually by referring to the Consumer Price Index.