INCOME TAX

Rev. Rul. 2009–16, page 1058. Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for June 2009.

T.D. 9451, page 1060. Final regulations under section 1563 of the Code provide guidance to taxpayers for determining which corporations are included in a controlled group of corporations.

Notice 2009–46, page 1068. This notice requests comments regarding several proposals to simplify the procedures under which employers substantiate an employee’s business use of employer-provided cellular telephones or other similar telecommunications equipment, and requests suggestions for alternative approaches to simplify those procedures.