SECTION 1. PURPOSE

This revenue procedure modifies and supersedes section 3.04 of Rev. Proc. 2007–66, 2007–45 I.R.B. 970, to reflect a statutory amendment by the Tax Extenders and Alternative Minimum Tax Relief Act of 2008, Div. C of Pub. L. No. 110–343, 122 Stat. 3765 (2008) (TEAMTRA). This revenue procedure also modifies and supersedes sections 3.04, 3.05, 3.06(1), 3.12, and 3.20 of Rev. Proc. 2008–66, 2008–45 I.R.B. 1107, to reflect statutory amendments by the American Recovery and Reinvestment Tax Act of 2009, Tit. I of Div. B of Pub. L. No. 111–5, 123 Stat. 115 (2009) (ARRTA).