This is the table of contents of Internal Revenue Bulletin IRB 2009-15. 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 document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA Program during calendar year 2008. This document does not provide guidance regarding the application of the arm’s length standard. Instead, it reports on the structure and activities of the APA Program.
This notice invites public comments on how certain business practices in the retail industry have changed since the promulgation of the uniform capitalization regulations under section 263A of the Code, and whether certain definitions under the regulations should be modified in light of current business practices.
The IRS has revoked its determination that Financially Strong America, Inc. (fka Consumer Debt Solutions, Inc.), of Highland, NY, qualifies as an organization described in sections 501(c)(3) and 170(c)(2) of the Code.
This document contains corrections to final and temporary regulations (T.D. 9438, 2009-5 I.R.B. 387) under section 954 of the Code as they relate to foreign base company sales income.
This document contains corrections to proposed regulations (REG-150066-08, 2009-5 I.R.B. 423) relating to foreign base company sales income.
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