Abbreviations›Rev. Proc. 2009-15, 2009-4 I.R.B. 356
GIFT TAX
Internal Revenue Bulletin 2009-4 · 2026-10-03 edition · updated 2026-10-04 · United States
Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
- 1, 1 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 Regulations:
26 CFR 25.6060–1, added; 25.6107–1, added; 25.6109–1, added; 25.6694–1 thru –4, added; 25.6695–1, added; 25.6696–1, added; 25.7701–1, added; tax return preparer penalties under sections 6694 and 6695 (TD 9436) 3, 268 Technical Advice Memoranda (TAMs) (RP 2) 1, 87
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