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

GIFT TAX

Internal Revenue Bulletin 2009-17 · 2026-10-03 edition · updated 2026-10-04 · United States

Actuarial tables under section 7520, update (Notice 18) 10, 648 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP

  1. 1, 1 Penalties:

Categories of tax returns and claims for refund, tax return

preparer penalty under section 6694 (RP 11) 3, 313 Tax return preparer (TD 9436) 3, 268 ; correction (Ann 15) 11,

687 Postponement of certain tax-related deadlines by reason of a fed erally declared disaster or terroristic or military action (TD 9443) 8, 564 Regulations:

26 CFR 25.6060–1, added; 25.6107–1, added; 25.6109–1, added; 25.6694–1 thru –4, added; 25.6695–1, added; 25.6696–1, added; 25.7701–1, added; tax return preparer penalties under sections 6694 and 6695 (TD 9436) 3, 268 ; correction (Ann 15) 11, 687 26 CFR 301.7508A–1, amended; postponement of certain tax-related deadlines by reason of a federally declared disaster or terroristic or military action (TD 9443) 8, 564 Technical Advice Memoranda (TAMs) (RP 2) 1, 87

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