INCOME TAX—Cont.

income and deductions from intangible property, apportionment of stewardship expenses (REG–146893–02, REG–115037–00, REG–138603–03) (TD 9456) 33, 188 26 CFR 1.861–9, –9T, –12T, revised; 1.861–12, added; 1.902–1, revised;1.902–1T, removed; 1.904–0, –2, –2T, –4, –4T, –5, –5T, –7, –7T, revised; 1.904(f)-0, –12, –12T, revised; 1.964–1, revised; 1.964–1T, removed; 1.989(b)–1, revised; 602.101, revised; application of section 904 to dividends paid by a foreign corporation that is a noncontrolled section 902 corporation (TD 9452) 27, 1 26 CFR 1.6033–6, added; 1.6033–6T, removed; notification requirement for tax-exempt entities not currently required to file (TD 9454) 32, 178 26 CFR 1.7874–1(e), revised; 1.7874–1T, added; 1.7874–2T, revised; quidance under section 7874 regarding surrogate foreign corporations (TD 9453) 28, 114 26 CFR 301.6503(j)–1, added; suspension of running of period of limitations during a proceeding to enforce or quash a designated or related summons (TD 9455) 33, 239 Revocation, exempt organizations (Ann 60) 30, 166 ; (Ann 61)

33, 246 Section 482, controlled services transactions (TD 9456) 33, 188 Standards of conduct for the tax return preparer community, re quest for comments (Notice 60) 32, 181 Stewardship expenses, apportionment under section 861 (TD

9456. 33, 188 Tax shelters:

Listed transactions (Notice 59) 31, 170 Transactions of interest (Notice 55) 31, 170 Taxpayer Assistance Orders, proposed regulations revised (REG–152166–05) 32, 183 Treatment of Fails Charges for purposes of sections 871, 881,

1441, and 1442 (Notice 61) 32, 181

2009–35 I.R.B. v August 31, 2009

August 31, 2009 2009–35 I.R.B.

2009–35 I.R.B. August 31, 2009

August 31, 2009 2009–35 I.R.B.