Abbreviations›Rev. Rul. 2009-34, 2009-42 I.R.B. 502
EMPLOYMENT TAX
Internal Revenue Bulletin 2009-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Form 944 opt-in and opt-out procedures (RP 51) 45, 625 Income tax withholding on nonresident alien employees
(Notice 91) 48, 717 Intangible property, allocation of income and deductions (TD 9456) 33, 188 Regulations:
26 CFR 1.482–0, –0T, –1, –1T, –2, –2T, –4, –4T, –6, –8, –8T, –9T, amended; 1.482–6T, removed; 1.482–9, added; 1.861–8, –8T, –9T, –10T, –11T, –12T, –14T, amended; 1.6038A–1, –3, amended; 1.6038A–3T, removed; 1.6662–6, amended; 1.6662–6T, removed; 31.3121(s)–1, amended; 31.3121(s)–1T, removed; 602.101, amended; treatment of services under section 482, allocation of income and deductions from intangible property, apportionment of stewardship expenses (REG–146893–02, REG–115037–00, REG–138603–03) (TD 9456) 33, 188 Section 482, controlled services transactions (TD 9456) 33, 188 Stewardship expenses, apportionment under section 861 (TD 9456) 33, 188
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