Abbreviations›Rev. Proc. 2009-15, 2009-4 I.R.B. 356
INCOME TAX—Cont.
Internal Revenue Bulletin 2009-4 · 2026-10-03 edition · updated 2026-10-04 · United States
Proposed Regulations:
26 CFR 1.355–2, amended; guidance regarding the treatment of stock of a controlled corporation under section 355(a)(3)(B) (REG–150670–07) 4, 378 26 CFR 1.881–3, amended; conduit financing arrangements (REG–113462–08) 4, 379 26 CFR 301.6707–1, added; section 6707 and the failure to furnish information regarding reportable transactions (REG–160872–04) 4, 358 Regulations:
26 CFR 1.355–0 thru –2, amended; 1.355–0T, –2T, added; guidance regarding the treatment of stock of a controlled corporation under section 355(a)(3)(B) (TD 9435) 4, 333 26 CFR 1.368–1, amended; creditor continuity of interest (TD 9434) 4, 339 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; 301.7701–15, amended; 602.101, amended; tax return preparer penalties under sections 6694 and 6695 (TD 9436) 3, 268 26 CFR 301.7216–3, amended; 301.7216–3T, removed; amendments to the section 7216 regulations - disclosure or use of information by preparers of returns (TD 9437) 4, 341 Section 6707 and the failure to furnish information regarding re portable transactions (REG–160872–04) 4, 358 Stocks:
Section 305 REIT distributions of stock (RP 15) 4, 356 Treatment of stock of a controlled corporation under section
355(a)(3)(B) (TD 9435) 4, 333 ; (REG–150670–07) 4, 378 Technical Advice Memoranda (TAMs) (RP 2) 1, 87 Transferred basis, reorganization acquisition (Notice 4) 2, 251
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