HIGHLIGHTS OF THIS ISSUE

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

INCOME TAX

Rev. Rul. 2009–8, page 645. 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 March 2009.

Notice 2009–18, page 648. This notice provides supplements to the actuarial tables prescribed under section 7520 of the Code. Recently, the section 7520 interest rate fell below 2.2%. The notice furnishes extensions to the existing tables for interest rates below 2.2%.

ESTATE TAX

Notice 2009–18, page 648. This notice provides supplements to the actuarial tables prescribed under section 7520 of the Code. Recently, the section 7520 interest rate fell below 2.2%. The notice furnishes extensions to the existing tables for interest rates below 2.2%.

GIFT TAX

Notice 2009–18, page 648. This notice provides supplements to the actuarial tables prescribed under section 7520 of the Code. Recently, the section 7520 interest rate fell below 2.2%. The notice furnishes extensions to the existing tables for interest rates below 2.2%.

Announcements of Disbarments and Suspensions begin on page 663. Finding Lists begin on page ii.