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Introduction

SECTION 3. EXTENSION OF ATIP

Internal Revenue Bulletin 2009-49 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 11.02 of Rev. Proc. 2006–30 provides that ATIP will sunset on Decem

ber 31, 2009. This revenue procedure extends ATIP for two additional years. ATIP will now terminate on December 31, 2011, unless the Service issues further guidance extending the term. Notwithstanding the foregoing, the Commissioner of Internal Revenue may terminate ATIP at any time.

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▸Contents — Internal Revenue Bulletin 2009-49
Internal Revenue Bulletin 2009-49

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