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IRB 2009-37

Table of Contents
(Dated September 14, 2009)
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This is the table of contents of Internal Revenue Bulletin IRB 2009-37. 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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Highlights of This Issue

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.

INCOME TAX

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 September 2009.

This notice establishes a qualifying advanced energy project program under section 48C of the Code and announces an initial allocation round of the advanced energy project credit under the program.

This procedure provides the conditions under which the Service will not assert that certain entities (or any portion thereof) created in connection with the Public-Private Investment Program (PPIP) constitute taxable mortgage pools (TMPs) for purposes of section 7701(i) of the Code.

EXEMPT ORGANIZATIONS

The IRS has revoked its determination that Financial Freedom Foundation, Inc., of Duncanville, TX, and J W Hansen Community Foundation of Lodi, CA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.



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