This is the table of contents of Internal Revenue Bulletin IRB 2009-03. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
This notice designates a transaction of interest and disclosure requirements when a domestic partnership is used to prevent the inclusion of subpart F income.
This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61-21(d) and (e) in 2009. These values are indexed for inflation and must be adjusted annually by referring to the Consumer Price Index.
This document sets forth the procedures for employers to follow to request to receive notification of their qualification to file Forms 944, Employer’s ANNUAL Federal Tax Return. It also sets forth the procedures for employers, who were notified that they should file Form 944, who wish to request to file Forms 941, Employer’s QUARTERLY Federal Tax Return, instead for tax year 2009.
This notice provides a temporary safe harbor and a transitional rule to implement a statutory change in the amount of denaturant that will be considered as “alcohol” for purposes of certain alcohol fuel credits.
Final regulations under sections 6694 and 6695 of the Code and the related definitional provisions, implement the modifications to the tax return preparer penalties as amended by the Small Business and Work Opportunity Tax Act of 2007 and the Tax Extenders and Alternative Minimum Tax Relief Act of 2008. Notices 2007-54, 2008-11, 2008-12, 2008-13, and 2008-46 obsoleted.
This notice provides interim guidance regarding implementation of the tax return preparer penalty under section 6694(a) of the Code as amended by the Tax Extenders and Alternative Minimum Tax Relief Act of 2008. Notice 2008-13 modified and clarified.
This procedure describes the returns and claims for refund that are subject to the penalties for understatement of a taxpayer’s liability by a tax return preparer under section 6694 of the Code and for the tax return preparer’s failure to sign the return or claim for refund under section 6695(b). Notices 2008-12 and 2008-46 obsoleted. Notice 2008-13, list of forms, modified and superseded.
This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61-21(d) and (e) in 2009. These values are indexed for inflation and must be adjusted annually by referring to the Consumer Price Index.
This procedure, which supersedes Rev. Proc. 2007-17, 2007-4 I.R.B. 368, provides guidance that makes the existing Pre-Filing Agreement (PFA) program permanent. Rev. Proc. 2007-17 superseded.
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