This is the table of contents of Internal Revenue Bulletin IRB 2009-12. 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.
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Fringe benefits aircraft valuation formula. The Standard Industry Fare Level (SIFL) cents-per-mile rates and terminal charge in effect for the first half of 2009 are set forth for purposes of determining the value of non-commercial flights on employer-provided aircraft under section 1.61-21(g) of the regulations.
Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover distributions, forfeitures, and excise tax on certain excess contributions and excess aggregate contributions.
Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in March 2009; the 24-month average segment rates; the funding transitional segment rates applicable for March 2009; and the minimum present value transitional rates for February 2009.
This announcement is a public notice of the suspension of the federal tax exemption under section 501(p) of the Code of a certain organization that has been designated as supporting or engaging in terrorist activity or supporting terrorism. Contributions made to this organization during the period that the organization’s tax-exempt status is suspended are not deductible for federal tax purposes.
This document contains corrections to final and temporary regulations (T.D. 9441, 2009-7 I.R.B. 460) providing further guidance and clarification regarding methods under section 482 of the Code to determine taxable income in connection with a cost-sharing arrangement in order to address issues that have arisen in administering the current regulations.
This document contains corrections to proposed regulations (REG-144615-02, 2009-7 I.R.B. 561) providing further guidance and clarification regarding methods under section 482 of the Code to determine taxable income in connection with a cost-sharing arrangement in order to address issues that have arisen in administering the current regulations.
This document contains corrections to final regulations (T.D. 9442, 2009-6 I.R.B. 434) under section 1502 of the Code providing guidance regarding the treatment of transactions involving obligations between members of a consolidated group.
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