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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2009-19 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any taxpayer that is an ESB, a partner of a partnership that is an ESB, a shareholder in an S corporation that is an ESB, or a sole proprietor of a business that is an ESB, and that incurred an NOL for any taxable year ending in 2008 or beginning in 2008.

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▸Contents — Internal Revenue Bulletin 2009-19
Internal Revenue Bulletin 2009-19

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