This is the table of contents of Internal Revenue Bulletin IRB 2009-32. 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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Certain cost-sharing payments; Forest Health Protection Program. This ruling states that the Forest Health Protection Program (FHPP) is substantially similar to the type of programs described in section 126(a)(1) through (8) of the Code within the meaning of section 126(a)(9). Consequently, all or a portion of cost-share payments received under the FHPP is eligible for exclusion from gross income to the extent permitted by section 126.
This notice invites public comments regarding the Service’s review of issues concerning tax return preparers.
This notice informs market participants that for purposes of sections 871, 881, 1441, and 1442 of the Code, Treasury and the Service are considering issuing future guidance regarding the proper treatment of Fails Charges and that the Service will not challenge a position adopted by a taxpayer or withholding agent that a Fails Charge is not subject to a U.S. gross-basis taxation if that Fails Charge is paid prior to December 31, 2010, unless guidance is issued before that date.
Final regulations under section 6033 of the Code describes the time and manner in which certain tax-exempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notification (e-Postcard) including certain information required by section 6033(i)(1)(A) through (F).
Final regulations under section 6033 of the Code describes the time and manner in which certain tax-exempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notification (e-Postcard) including certain information required by section 6033(i)(1)(A) through (F).
This document withdraws the notice of proposed rulemaking published on April 19, 1996, in the Federal Register and contains proposed regulations relating to the issuance of Taxpayer Assistance Orders.
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