This is the table of contents of Internal Revenue Bulletin IRB 2009-45. 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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This notice provides guidance under section 877A of the Code, which was enacted by section 301 of the Heroes Earnings Assistance and Relief Act of 2008 (the “Act”) and applies to individuals who expatriate on or after June 17, 2008. Section 877A generally provides that all property of a “covered expatriate” is treated as sold on the day before the individual’s expatriation date. Gain and loss from the deemed sale must be taken into account at that time (subject to a $600,000 exclusion amount, which will be indexed for inflation) unless the individual elects to defer payment of the tax by providing security and waiving treaty rights that would prevent assessment or collection of the deferred tax. There are special rules for deferred compensation items, specified tax deferred accounts, and interests in nongrantor trusts.
Cost-of-living adjustments for 2010. This procedure sets forth the cost-of-living adjustments to certain items for 2010 due to inflation as required under various provisions of the Code and Service guidance.
A list is provided of organizations now classified as private foundations.
Cost-of-living adjustments for 2010. This procedure sets forth the cost-of-living adjustments to certain items for 2010 due to inflation as required under various provisions of the Code and Service guidance.
Cost-of-living adjustments for 2010. This procedure sets forth the cost-of-living adjustments to certain items for 2010 due to inflation as required under various provisions of the Code and Service guidance.
This document sets forth the procedures for employers who are eligible to file Form 944, Employer’s Annual Federal Tax Return, to use to request to file Form 944 instead of Forms 941, Employer’s Quarterly Federal Tax Return, for tax years beginning on or after January 1, 2010. In addition, this document sets forth the procedures for employers who previously were notified to file Form 944 to use to request to file Forms 941 instead for tax years beginning on or after January 1, 2010.
Cost-of-living adjustments for 2010. This procedure sets forth the cost-of-living adjustments to certain items for 2010 due to inflation as required under various provisions of the Code and Service guidance.
Cost-of-living adjustments for 2010. This procedure sets forth the cost-of-living adjustments to certain items for 2010 due to inflation as required under various provisions of the Code and Service guidance.
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