INCOME TAX

Rev. Rul. 2009–22, page 167. 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 August 2009.

REG–130200–08, page 174. Proposed regulations under section 280C of the Code concern taxpayers who make the election to claim the reduced research credit under section 41(a). A public hearing is scheduled for November 4, 2009.

Notice 2009–55, page 170. This notice provides a list of transactions that have been identified by the Service as “transactions of interest” for purposes of regulations section 1.6011-4(b)(6) and sections 6111 and 6112 of the Code.

Notice 2009–59, page 170. This notice provides a list of transactions that have been identified by the Service as “listed transactions” for purposes of regulations section 1.6011-4(b)(2) and sections 6111 and 6112 of the Code. Notice 2004-67 supplemented and superseded.