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Bulletin No. 2009-12 March 23, 2009

ADMINISTRATIVE

Internal Revenue Bulletin 2009-12 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2009–18, page 714. This document contains corrections to final and temporary regulations (T.D. 9441, 2009–7 I.R.B. 460) providing further guidance and clarification regarding methods under section 482 of the Code to determine taxable income in connection with a cost-sharing arrangement in order to address issues that have arisen in administering the current regulations.

Announcement 2009–19, page 715. This document contains corrections to proposed regulations (REG–144615–02, 2009–7 I.R.B. 561) providing further guidance and clarification regarding methods under section 482 of the Code to determine taxable income in connection with a cost-sharing arrangement in order to address issues that have arisen in administering the current regulations.

Announcement 2009–20, page 716. This document contains corrections to final regulations (T.D. 9442, 2009–6 I.R.B. 434) under section 1502 of the Code providing guidance regarding the treatment of transactions involving obligations between members of a consolidated group.

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▸Contents — Internal Revenue Bulletin 2009-12
Internal Revenue Bulletin 2009-12

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