Abbreviations›Rev. Rul. 2009-3, 2009-5 I.R.B. 382
GIFT TAX—Cont.
Internal Revenue Bulletin 2009-21 · 2026-10-03 edition · updated 2026-10-04 · United States
Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
- 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 Proposed Regulations:
26 CFR 25.2512–5, amended; 25.2522(c)–3, amended; 25.7520–1, –3, amended; 25.2512–5A, amended; 25.2512–5T, added; 25.2522(c)–3, amended; 25.2522(c)–3T, added; 25.7520–1, amended; 25.7520–1T, added; 25.7520–3, amended; 25.7520–3T, added; use of actuarial tables in valuing annuities, interests for life or terms of years and remainder or reversionary interests (REG–107845–08) 20, 1014 Regulations:
26 CFR 25.2512–0, revised; 25.2512–5, amended; use of actuarial tables in valuing annuities, interests for life or terms of years and remainder or reversionary interests (TD 9448) 20, 942 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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