This is the table of contents of Internal Revenue Bulletin IRB 2009-33. 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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Final regulations under section 482 of the Code provide guidance regarding the treatment of controlled services transactions and the allocation of income and deductions from intangible property, in particular with respect to contributions by a controlled party to the value of intangible property owned by another controlled party. The regulations also modify the regulations under section 861 concerning stewardship expenses to be consistent with the changes made to the regulations under section 482.
Proposed regulations under section 330 of title 31 propose modifications to section 10.27 of Circular 230 governing practice before the Internal Revenue Service. Notice 2008-43 obsoleted. A public hearing is scheduled for November 9, 2009.
The IRS has revoked its determination that Frank and Nora Harty Center of Staten Island, Inc., of Staten Island, NY; Higgs Carter King, Inc., of San Antonio, TX; World Orphanage and Refugee Relief Foundation, Inc., of Ft. Lauderdale, FL; Triple EEE of Long Beach, CA; American Budget Credit Debt Services, Inc., of Spring Valley, NY; Craig Family Foundation of Chicago, IL; Aloha Consumer Credit Counseling Service of Kaneohe, HI; Charity Neighborhood Auxiliary of Brooklyn, NY; Lamar Dixon Expo Foundation of Prairieville, LA; Reno & BJ Foundation of Detroit, MI; Reading Enhancement and Development of Tumwater, WA; First Foundation of Petersburg, VA; The Denis B and Mary Elizabeth O’Donnell Foundation of West Orange, NJ; Good Times Foundation of Salt Lake City, UT; Animal Adoption Center of Garland of Garland, TX; Le Tulle Foundation of Bay City, TX; YMCA of Manchester Coffee County of Manchester, TN; The Light Center, Inc., of Columbus, OH; Seventh Regiment Fund, Inc., of New York, NY; Fair Credit Foundation of Los Angeles, CA; Student Loan Fund of Idaho of Fruitland, ID; Positive Alternatives of Salt Lake City, UT; Family Budget Association of America, Inc., of Washington, DC; Scott Olsen Foundation of Alpine, UT; Helping Other People Excel Faith-Based Coalition, Inc., of Jackson, MS; Changing Attitudes Counseling Services, Inc., of Washington, DC; Christian Center for the Performing Arts - Denver of Lakewood, CO; and The Advancement of Sound Science Center, Inc., of Potomac, MD, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
This announcement provides procedures that a supporting organization under section 509(a)(3) of the Code may use to request a change in its public charity classification. Announcement 2006-93 superseded.
Final regulations under section 482 of the Code provide guidance regarding the treatment of controlled services transactions and the allocation of income and deductions from intangible property, in particular with respect to contributions by a controlled party to the value of intangible property owned by another controlled party. The regulations also modify the regulations under section 861 concerning stewardship expenses to be consistent with the changes made to the regulations under section 482.
Final regulations under section 6503 of the Code provide guidance regarding the use of designated summonses and related summonses and the effect on the period of limitations on assessment when a case is brought with respect to a designated or related summons.
Proposed regulations under section 330 of title 31 propose modifications to section 10.27 of Circular 230 governing practice before the Internal Revenue Service. Notice 2008-43 obsoleted. A public hearing is scheduled for November 9, 2009.
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