This is the table of contents of Internal Revenue Bulletin IRB 2009-48. 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 108 of the Code provide guidance on the manner in which an S corporation reduces its tax attributes under section 108(b) for taxable years in which the S corporation has discharge of indebtedness income that is excluded from gross income under section 108(a).
This notice sets forth a process that allows manufactures to certify to the Service that a particular vehicle meets the requirements of section 30D of the Code. Taxpayers purchasing such vehicles can rely on the domestic manufacturer’s (or, in the case of a foreign manufacturer, its domestic distributor’s) certification that a particular make, model, and model year of vehicle qualifies as a plug-in electric drive motor vehicle under section 30D, and certification of the amount of the credit allowable with respect to the vehicle. The notice also defines when the amended section 30D applies. Notices 2009-54 and 2009-58 amplified.
Final, temporary, and proposed regulations under section 9802 of the Code provide guidance on the requirements that group health plans not charge higher rates based on genetic information, not request or require individuals to undergo genetic tests, and not collect or use genetic information for underwriting purposes.
Final, temporary, and proposed regulations under section 9802 of the Code provide guidance on the requirements that group health plans not charge higher rates based on genetic information, not request or require individuals to undergo genetic tests, and not collect or use genetic information for underwriting purposes.
Effective date of regulations under section 411(b)(5)(B)(i); relief under section 411(d)(6); and notice to pension plan participants.The Treasury Department and the Service are announcing relief for sponsors of statutory hybrid plans that must amend the interest crediting rate in those plans. Plan sponsors may rely on this announcement pending publication of the anticipated additional guidance described in the announcement.
This notice modifies the rules in Notice 2005-76, 2005-2 C.B. 947, for determining the amount of income tax employers must withhold under section 3402 from wages paid on or after January 1, 2010, for services performed by nonresident alien employees within the United States. Notice 2005-76 modified.
Final, temporary, and proposed regulations under section 9802 of the Code provide guidance on the requirements that group health plans not charge higher rates based on genetic information, not request or require individuals to undergo genetic tests, and not collect or use genetic information for underwriting purposes.
Final, temporary, and proposed regulations under section 9802 of the Code provide guidance on the requirements that group health plans not charge higher rates based on genetic information, not request or require individuals to undergo genetic tests, and not collect or use genetic information for underwriting purposes.
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