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SECTION 1. PURPOSE

Internal Revenue Bulletin 2009-40 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure sets forth conditions under which a regulated investment company (RIC) that holds a partnership interest in a Public-Private Investment Partnership (PPIP) created under the Public-Private Investment Program (Program) is treated for purposes of section 851(b)(3) of the Internal Revenue Code as if it directly invested in the assets held by the PPIP.

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▸Contents — Internal Revenue Bulletin 2009-40
Internal Revenue Bulletin 2009-40

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