This is the table of contents of Internal Revenue Bulletin IRB 2009-19. 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.
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for May 2009.
Renewable electricity production, refined coal production, and Indian coal production; calendar year 2009 inflation adjustment factors and reference prices. This notice announces the calendar year 2009 inflation adjustment factors and reference prices for the renewable electricity production credit, refined coal production credit, and Indian coal production credit under section 45 of the Code.
Residential energy efficient property credit. This notice provides procedures that manufacturers may follow to certify property as qualified residential energy efficient property under section 25D of the Code. The notice also provides guidance regarding the conditions under which taxpayers seeking to claim the section 25D credit may rely on a manufacturer’s certification.
This procedure provides guidance to taxpayers on electing the 3-, 4-, or 5-year carryback of net operating losses of small businesses under section 1211 of the American Recovery and Reinvestment Tax Act of 2009. Rev. Proc. 2009-19 modified and superseded.
The IRS has revoked its determination that Community Housing and Development Corporation of Las Vegas, NV; and Jordan Ministries, Inc., of Dover, FL, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
A list is provided of organizations now classified as private foundations.
Qualified mortgage bonds; mortgage credit certificates; national median gross income. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage bonds and mortgage credit certificates in determining the housing cost/income ratio described in section 143(f) of the Code. Rev. Proc. 2008-19 obsoleted in part.
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