INCOME TAX—Cont. — Internal Revenue Bulletin 2009-43

Determination of interest expense deduction of foreign corpora tions (TD 9465) 43, 542 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 59) 29, 158 ; (Ann 63) 33, 248 ; (Ann 65) 36, 319 ; (Ann 68) 38, 388 ; (Ann 71) 40, 475 ; (Ann 75) 42, 537 Earnings and profits, insurance contract payments (RR 25) 38,

365 Entities created in connection with the Public-Private Investment

Program (PPIP)/taxable mortgage pools (TMPs) (RP 38) 37, 360 Entity classification elections, extensions of time (Notice 65) 39,

413 Exclusion from income of damages for personal physical injury

or physical sickness (REG–127270–06) 42, 534 Extension of replacement period for livestock sold on account of

drought (Notice 81) 40, 455 FBAR filing requirements, Form TD F 90–22.1, request for com ments (Notice 62) 35, 260 Foreign tax credit, application of section 904 to dividends paid

by a foreign corporation that is a noncontrolled section 902 corporation, rules under section 964 for a foreign corporation (TD 9452) 27, 1 Forms:

1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, specifications for filing electronically (RP 35) 35, 265 ; 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, requirements for filing electronically, 2009 revision (RP 30) 27, 27 ; corrections (Ann 70) 41, 499 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, specifications for filling electronically (RP 46) 42, 507 Generation-skipping transfers (GST) section 6011 regula tions and amendments to the section 6112 regulations (REG–136563–07) 41, 497 Gross income, general welfare exclusion (RR 19) 28, 111 Information reporting for discharges of indebtedness (TD 9461)

41, 488 Institute on Current Issues in International Taxation (Ann 77) 43,

567 Insurance, effectively connected income (RP 34) 34, 258 Intangible property, allocation of income and deductions (TD

33, 188 ; corrections (Ann 73) 41, 500 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

July 2009 (RR 20) 28, 112 August 2009 (RR 22) 31, 167 : correction (Ann 74) 42,

537 September 2009 (RR 29) 37, 322 : correction (Ann 74)

42, 537 October 2009 (RR 33) 40, 447 Rates:

Underpayments and overpayments, quarter beginning:

October 1, 2009 (RR 27) 39, 404

2009–43 I.R.B. v October 26, 2009