SECTION 3. ADDITIONAL
Internal Revenue Bulletin 2009-31 · 2026-10-03 edition · updated 2026-10-04 · United States
TRANSACTIONS OF INTEREST
For updates to this list go to the IRS web page at www.irs.gov/businesses/corporations and click on “Abusive Tax Shelters and Transactions.” Notices and other published guidance will still be used to identify transactions that have been determined by the Service to be “transactions of interest.”
DRAFTING INFORMATION
The principal author of this notice is Charles D. Wien of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, contact Mr. Wien at (202) 622–3080 (not a toll-free call).
Listed Transactions
Notice 2009–59
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