Bulletin No. 2009-28 July 13, 2009

poses of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for July 2009.

T.D. 9453, page 114. REG–112994–06, page 144. Final, temporary, and proposed regulations under section 7874 of the Code relate to the determination of whether a foreign corporation is treated as a surrogate foreign corporation pursuant to section 7874(a)(2)(B). Notice 2006–70 obsoleted.

Notice 2009–51, page 128. This notice solicits applications for allocations of the national bond volume limitation authority (“volume cap”) of $2 billion to issue tribal economic development bonds (TEDBs) under section 7871(f) of the Code. This notice also provides related guidance on the (1) eligibility requirements that a project must meet to be considered for a volume cap allocation; (2) application requirements and the application form for requests for volume cap allocations; and (3) the method that the IRS will use to allocate the volume cap.