ADMINISTRATIVE

Internal Revenue Bulletin 2009-22 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9449, page 1044. REG–107271–08, page 1051. Temporary and proposed regulations under section 163 of the Code provide guidance on how to determine the amount of prepaid mortgage insurance premiums that a taxpayer may deduct each taxable year under section 163(h)(4)(F). The regulations also provide guidance on the information reporting requirements for premiums, including prepaid premiums, for mortgage insurance.

Actions Relating to Court Decisions is on the page following the Introduction. Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2009-22

Internal Revenue Bulletin 2009-22

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