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Introduction

SECTION 5. DRAFTING

Internal Revenue Bulletin 2009-45 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Christina M. Glendening of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Ms. Glendening at (202) 622–4920 (not a toll-free call).

26 CFR 31.6011(a)–1: Returns under Federal In- surance Contributions Act; 26 CFR 31.6011(a)–4: Returns of income tax withheld. (Also: Part 1, § 6011; 26 CFR 31.6071(a)–1, 31.6091–1, and 31.6302–1.)

Rev. Proc. 2009–51

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▸Contents — Internal Revenue Bulletin 2009-45
Internal Revenue Bulletin 2009-45

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