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Abbreviations›Rev. Proc. 2009-15, 2009-4 I.R.B. 356

EMPLOYEE PLANS

Internal Revenue Bulletin 2009-4 · 2026-10-03 edition · updated 2026-10-04 · United States

Determination letters, issuing procedures (RP 6) 1, 189 Full funding limitations, weighted average interest rates, seg ments rates for:

January 2009 (Notice 2) 4, 344 Interim guidance under section 457A relating to deferred com pensation of nonqualified entities (Notice 8) 4, 347 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 107 Associate Chief Counsel (International) (RP 7) 1, 226 And general information letters, procedures (RP 4) 1, 118 User fees, request for letter rulings (RP 8) 1, 229 Penalties:

Categories of tax returns and claims for refund, tax return

preparer penalty under section 6694 (RP 11) 3, 313 Tax return preparer (TD 9436) 3, 268 Qualified retirement plans:

Covered compensation tables, permitted disparity (RR 2) 2,

245 Section 403(b) plans, written plan requirement (Notice 3) 2,

250 Regulations:

26 CFR 1.6060–1, amended; 1.6107–1, revised; 1.6109–2, amended; 1.6694–0 thru –4, revised; 1.6695–1, –2, revised; 1.6696–1, revised; 54.6060–1, added; 54.6107–1, added; 54.6109–1, added; 54.6694–1 thru –4, added; 54.6695–1, added; 54.6696–1, added; 54.7701–1, added; tax return preparer penalties under sections 6694 and 6695 (TD 9436) 3, 268 Technical advice to IRS employees (RP 5) 1, 161

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▸Contents — Internal Revenue Bulletin 2009-4

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