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Abbreviations›Rev. Rul. 2009-3, 2009-5 I.R.B. 382

INCOME TAX

Internal Revenue Bulletin 2009-13 · 2026-10-03 edition · updated 2026-10-04 · United States

Actuarial tables under section 7520, update (Notice 18) 10, 648 Allocation of consideration and allocation and recovery of

basis in transactions involving corporate stock or securities (REG–143686–07) 8, 579 Anonymous tax return information, disclosure by tax return pre parer (Notice 13) 6, 447 Annual notice to donors regarding pending and settled declara tory judgment suits (Ann 1) 1, 242 Calculation of amount includible in income under section 409A,

correction to REG–148326–05 (Ann 14) 11, 687 Conduit financing arrangements (REG–113462–08) 4, 379 Consolidated returns, intercompany transactions (TD 9442) 6,

434 ; correction (Ann 13) 11, 686 ; correction (Ann 20) 12, 716 Corporations:

Creditor continuity of interest (TD 9434) 4, 339 Foreign base company sales income (TD 9438) 5, 387 ;

(REG–150066–08) 5, 423 Transaction of interest, controlled foreign corporation (CFC),

subpart F income partnership blocker (Notice 7) 3, 312 Transfers by U.S. persons of stock or securities to foreign

corporations (TD 9446) 9, 607 ; correction (Ann 23) 13, 731

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▸Contents — Internal Revenue Bulletin 2009-13

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