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Abbreviations›Rev. Rul. 2009-34, 2009-42 I.R.B. 502

EXCISE TAX

Internal Revenue Bulletin 2009-43 · 2026-10-03 edition · updated 2026-10-04 · United States

Disregarded entities and excise taxes (TD 9462) 42, 504 ;

(REG–116614–08) 42, 536 Employer comparable contributions to Health Savings Accounts

under section 4980G and requirement of return for filing of the excise tax under section 4980B, 4980D, 4980E, or 4980G (TD 9457) 41, 482 Exempt aircraft supplies, reciprocating countries (RR 34) 42, 502 Proposed Regulations:

26 CFR 301.7701–2, amended; disregarded entities and excise taxes (REG–116614–08) 42, 536 Regulations:

26 CFR 54.4980B–0, –2, amended; 54.4980D–1, added; 54.4980E–1, added; 54.4980G–1, –3, –4, amended; 54.4980G–6, –7, added; 54.6011–2, added; 54.6061–1, added; 54.6071–1, added; 54.6091–1, added; 54.6151–1, added; employer comparable contributions to Health Savings Accounts under section 4980G and requirement of return for filing of the excise tax under section 4980B, 4980D, 4980E, or 4980G (TD 9457) 41, 482 26 CFR 301.7701–2, amended; 301.7701–2T, added; disregarded entities and excise taxes (TD 9462) 42, 504

October 26, 2009 iv 2009–43 I.R.B.

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