Abbreviations›Rev. Rul. 2009-34, 2009-42 I.R.B. 502
INCOME TAX—Cont.
Internal Revenue Bulletin 2009-48 · 2026-10-03 edition · updated 2026-10-04 · United States
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 9456) 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 November 2009 (RR 35) 44, 568 Rates:
Underpayments and overpayments, quarter beginning:
October 1, 2009 (RR 27) 39, 404 Investment trust, commercial mortgage loan modifications
(Notice 79) 40, 454 Long-term residents or citizens who relinquish their long-term
resident status or citizenship after June 16, 2008 (Notice 85) 45, 598 Marginal production rates, 2009 (Notice 74) 38, 370 Method of accounting:
Automatic and non-automatic changes in method of account ing (RP 39) 38, 371 Corrections, automatic and non-automatic changes in method
of accounting (Ann 67) 38, 388 Section 1.1502–13(e)(3) consent letter rulings (RP 31) 27, 107 Modifications of commercial mortgage loans held by certain se curitization vehicles (RP 45) 40, 471 Modification to consolidated return regulation permitting an
election to treat a liquidation of a target, followed by a recontribution to a new target, as a cross-chain reorganization (TD 9458) 43, 547 ; (REG–139068–08) 43, 558 Obligations of state and local governments solid waste disposal
facilities (REG–140492–02) 43, 558 Partnerships:
Public-private investment partnerships (RP 42) 40, 459 Section 704(c) layers relating to partnership mergers, di visions, and tiered partnerships, request for comments (Notice 70) 34, 255 Wind energy partnerships (Ann 69) 40, 475 Per diem allowances, 2009-2010 (RP 47) 42, 524 Performance of actuarial services under the employee retirement
income security act of 1974 (REG–159704–03) 46, 632 Period of limitations on assessment for listed transactions not
disclosed under section 6011 (REG–160871–04) 47, 657 Period of limitations on assessment when a case is brought with
respect to a designated or related summons (TD 9455) 33, 239 Private foundations, organizations now classified as (Ann 58) 29,
158 ; (Ann 76) 45, 627
2009–48 I.R.B. vi November 30, 2009
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