Bulletin No. 2009-49 December 7, 2009
Internal Revenue Bulletin 2009-49 · 2026-10-03 edition · updated 2026-10-04 · United States
card and third party network transactions. A public hearing is scheduled for February 10, 2010.
Rev. Proc. 2009–52, page 744. This procedure provides guidance to taxpayers on electing the 3, 4, or 5 year carryback of net operating losses or losses from operations under section 13 of the Worker, Homeownership, and Business Assistance Act of 2009.
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