INCOME TAX

Rev. Rul. 2009–5, page 432. Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for February 2009.

T.D. 9442, page 434. Final regulations under section 1502 of the Code provide guidance regarding the treatment of transactions involving debt obligations and securities between members of a consolidated group.

Notice 2009–12, page 446. Allocation of homebuyer credit between unmarried co-purchasers of a principal residence. This notice explains how to allocate the first-time homebuyer credit under section 36 of the Code between unmarried co-purchasers of a principal residence.

Notice 2009–13, page 447. This notice provides interim guidance regarding section 7216 of the Code and regulations section 301.7216–2(o), relating to the ability of a tax return preparer to disclose and use statistical compilations of anonymous tax return information in support of the preparer’s tax return preparation business without the consent of the preparer’s taxpayer clients. The notice expands, during 2009 only, the ability of tax return preparers to disclose statistical compilations, subject to specific requirements to ensure anonymity and other restrictions.

Finding Lists begin on page ii.