INCOME TAX—Cont. — Internal Revenue Bulletin 2009-26

First-time homebuyer credit, allocation between unmarried

co-purchasers (Notice 12) 6, 446 Low-income housing credit:

Private activity bonds (Notice 21) 13, 724 Utility allowances for sub-metered low-income units (No tice 44) 21, 1037 New clean renewable energy bonds (Notice 33) 17, 865 Nonbusiness energy property credit (Notice 53) 25, 1095 Nonconventional source fuel credit, inflation adjustment fac tor and phase-out amount for CY 2008 (Notice 32) 17, 865 Qualified plug-in electric vehicle credit (Notice 54) 26, 1124 Qualifying advanced coal project credit (Notice 24) 16, 817 Qualifying gasification project credit (Notice 23) 16, 802 Rates for tax credit bonds (Notice 15) 6, 449 Renewable electricity, refined coal, and Indian coal produc tion credit, 2009 inflation adjustment (Notice 40) 19, 931 Residential energy efficient property credit (Notice 41) 19,

933 Work opportunity credit, unemployed veterans and discon nected youth, targeted groups (Notice 28) 24, 1082 Declaratory judgment suits (Ann 33) 15, 799 Definition of “Change of control” under section 409A (Notice

25, 1093 Depreciation:

2009, limitation on depreciation deductions for passenger automobiles (RP 24) 17, 885 Election to forgo additional first year depreciation deduction

(RP 16) 6, 449 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 2) 5, 424 ; (Ann 8) 8, 598 ; (Ann 11) 10, 663 ; (Ann 16) 11, 691 ; (Ann 24) 13, 732 ; (Ann 35) 17, 892 ; (Ann 46) 21, 1040 ; (Ann 53) 25, 1107 ; (Ann 55) 26, 1128 Disclosure:

Of return information to the Bureau of Economic Analysis

(TD 9439) 5, 416 ; correction (Ann 12) 11, 686 Or use of information by preparers of returns (TD 9437) 4,

341 Disguised sales, section 707, REG–149519–03 withdrawn (Ann

8, 597 Employer-provided vehicles, cents-per-mile valuation rule, max imum vehicle values, 2009 (RP 12) 3, 321 FBAR filing requirements (Ann 51) 25, 1105 Foreign earned income exclusion (RP 22) 16, 862 Guidance priority list, recommendations for 2009–2010 (Notice
21, 1037 Guidance regarding treatment of certain obligations under sec tion 956(c) (Notice 10) 5, 419 Health savings accounts (HSAs), cost of living adjustments for

inflation for 2010 (RP 29) 22, 1050 Home Affordable Modification Program (HAMP); payments

made to a REMIC (Notice 36) 17, 883 Information reporting:

Deadline for brokers to furnish payee statements (Notice 11)

5, 420

June 29, 2009 ix 2009–26 I.R.B.