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Abbreviations›Notice 2009-95, 2009-52 I.R.B. 968

INCOME TAX—Cont.

Internal Revenue Bulletin 2009-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Generation-skipping transfers (GST) section 6011 regula tions and amendments to the section 6112 regulations (REG–136563–07) 41, 497 Gross income, general welfare exclusion (RR 19) 28, 111 Information reporting for:

Discharges of indebtedness (TD 9461) 41, 488 Payments made in settlement of payment card and third party

network transactions (REG–139255–08) 49, 747 Statutory stock options (TD 9470) 49, 738 Institute on Current Issues in International Taxation (Ann 77) 43,

566 Insurance companies:

Effectively connected income (RP 34) 34, 258 Loss payment patterns and discount factors for the 2009 acci dent year (RP 55) 52, 982 Salvage discount factors for the 2009 accident year (RP 56)

52, 993 Intangible property, allocation of income and deductions (TD

  1. 33, 188 ; corrections (Ann 73) 41, 500 ; additional corrections (Ann 91) 52, 1010 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,

536 September 2009 (RR 29) 37, 322 ; correction (Ann 74)

42, 536 October 2009 (RR 33) 40, 447 November 2009 (RR 35) 44, 568 December 2009 (RR 38) 49, 736 Rates:

Underpayments and overpayments, quarter beginning:

October 1, 2009 (RR 27) 39, 404 January 1, 2010 (RR 37) 52, 957 Investment trust, commercial mortgage loan modifications (No tice 79) 40, 454 Marginal production rates, 2009 (Notice 74) 38, 370 Measurement of assets and liabilities for pension funding pur poses, benefit restrictions for underfunded pension plans (TD 9467) 50, 760 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, 546 ; (REG–139068–08) 43, 558 Mutual agreement on share attribution under Belgium treaty

(Ann 79) 46, 628 Net operting losses (RP 52) 49, 744

2009–52 I.R.B. viii December 28, 2009

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▸Contents — Internal Revenue Bulletin 2009-52
Internal Revenue Bulletin 2009-52

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