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Abbreviations›Rev. Rul. 2009-3, 2009-5 I.R.B. 382

INCOME TAX—Cont.

Internal Revenue Bulletin 2009-26 · 2026-10-03 edition · updated 2026-10-04 · United States

Payments made in settlement of payment card and third party

network transactions under section 6050W, request for comments (Notice 19) 10, 660 Requirements for brokers for sales and transfers of securities

and issuers of securities for corporation actions affecting basis, request for comments (Notice 17) 8, 575 Sales or exchanges of standing timber for lump-sum payments

(TD 9450) 24, 1073 Insurance companies, prevailing state assumed interest rate ta bles, 2009 (RR 3) 5, 382 Insurance contracts:

Investors who purchase life insurance contracts (RR 14) 21,

1031 Safe harbor under sections 7702 and 7702A for contracts with

a maturity age of 100, life insurance (Notice 47) 24, 1083 Sale or surrender (RR 13) 21, 1029 Treatment of certain employer-owned life insurance contracts

(Notice 48) 24, 1085 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

January 2009 (RR 1) 2, 248 February 2009 (RR 5) 6, 432 March 2009 (RR 8) 10, 645 April 2009 (RR 10) 14, 738 May 2009 (RR 12) 19, 928 June 2009 (RR 16) 23, 1058 Rates, underpayments and overpayments, quarter beginning:

April 1, 2009 (RR 7) 13, 717 July 1, 2009 (RR 17) 26, 1111 Interim guidance under section 457A relating to deferred com pensation of nonqualified entities (Notice 8) 4, 347 Interim standards under section 6694(a) (Notice 5) 3, 309 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 107 Associate Chief Counsel (International) (RP 7) 1, 226 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 Losses:

Modification to 5-year carryback of net operating losses of

small businesses (RP 26) 19, 935 Net operating losses (RP 19) 14, 747 Tax treatment of losses from criminally fraudulent investment

arrangements (RR 9) 14, 735 Theft losses deductions from a criminally fraudulent invest ment arrangements (RP 20) 14, 749 Modifications for mortgage loans held by certain securitization

vehicles (RP 23) 17, 884 Money market fund, certain payments received from its invest ment advisor to maintain per share net asset value of $1.00 (RP 10) 2, 267

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▸Contents — Internal Revenue Bulletin 2009-26
Internal Revenue Bulletin 2009-26

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