INCOME TAX — Internal Revenue Bulletin 2009-52

Agreements for payment of tax liabilities in installments (TD

52, 945 Amendments to regulations under Code section 7430 relat ing to awards of administrative costs and attorney fees (REG–111833–99) 52, 1000 Annual electronic notification (e-Postcard) required by section

6033(i)(1) (TD 9454) 32, 178 Appeals mediation procedure (RP 44) 40, 462 Base Period T-Bill rate, 2009 (RR 36) 47, 650 Bonds, tribal economic development bonds (Notice 51) 28, 128 Cancellation of indebtness income (RP 37) 36, 309 Clarification of controlled group qualification rules (REG–135005–07) 47, 681 Contingent fees under Circular 230 (REG–113289–08) 33, 244 Corporations:

Private placements and public offerings relating to expatria tions of domestic entities (Notice 78) 40, 452 Transfers by domestic corporations or partnerships to a for eign corporation (TD 9453) 28, 114 ; (REG–112994–06) 28, 144 Cost-of-living adjustments for inflation for 2010 (RP 50) 45, 617 Cost-sharing payments received from the Forest Health Protec tion Program (FHPP) (RR 23) 32, 177 Credits:

Carbon dioxide sequestration (Notice 83) 44, 588 Election of reduced research credit under section 280C(c)(3)

(REG–130200–08) 31, 174 ; hearing canceled (Ann 81) 46, 657 Enhanced oil recovery credit, 2009 inflation adjustment (No tice 73) 38, 369 Low-income housing credit, carryovers to qualified states,

2009 National Pool (RP 40) 39, 438 New qualified plug-in electric vehicle credit (Notice 89) 48,

714

December 28, 2009 vii 2009–52 I.R.B.