Internal Revenue Bulletin 2009-13 (PDF rendition): IRS Announcements

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Bulletin No. 200
9-13
March 30, 2009
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
Rev. Rul. 2009–7, page 717.
Interest rates; underpayments and overpayments.The
rates of interest determined under section 6621 of the Code
for the calendar quarter beginning April 1, 2009, will be 4 per-
cent for overpayments (3 percent in the case of a corporation),
4 percent for underpayments, and 6 percent for large corpo-
rate underpayments. The rate of interest paid on the portion of
a corporate overpayment exceeding $10,000 will be 1.5 per-
cent.
Notice 2009–21, page 724.
Low-income housing tax credit; private activity bonds.
Resident populations of the 50 states, the District of Columbia,
Puerto Rico, and the insular areas are provided for purposes
of determining the 2009 calendar year (1) state housing credit
ceiling under section 42(h) of the Code, (2) private activity bond
volume cap under section 146, and (3) private activity bond
volume limit under section 142(k).
EXEMPT ORGANIZATIONS
Announcement 2009–21, page 730.
The IRS has revoked its determination that Homebuyer Gift
Charity, Inc., of Greensburg, PA, qualifies as an organization
described in sections 501(c)(3) and 170(c)(2) of the Code.
Announcement 2009–22, page 731.
A list is provided of organizations now classified as private foun-
dations.
EXCISE TAX
REG–116699–07, page 727.
Proposed regulations under section 4481 of the Code provide
guidance on mandatory electronic filing of Form 2290,“Heavy
Highway Vehicle Use Tax Return,”for 25 or more vehicles;
credits or refunds for sold, destroyed or stolen vehicles; and
paying tax on the use of certain second-hand vehicles.
ADMINISTRATIVE
Announcement 2009–23, page 731.
This document contains a correction to final regulations (T.D.
9446, 2009–9 I.R.B. 607) under section 367(a) of the Code
concerning gain recognition agreements filed by United States
persons with respect to transfers of stock or securities to for-
eign corporations.
Announcements of Disbarments and Suspensions begin on page 732.
Fi
nding Lists begin on page ii.
Index for January through March begins on page iv.

The IRS Mission
Provide Americ
a’s taxpayers top quality service by helping them
understand an
d meet their tax responsibilities and by applying
the tax law with
integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly and may be obtained from the
Superintendent of Documents on a subscription basis. Bulletin
contents are compiled semiannually into Cumulative Bulletins,
which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke, mod-
ify, or amend any of those previously published in the Bulletin.
All published rulings apply retroactively unless otherwise indi-
cated. Procedures relating solely to matters of internal man-
agement are not published; however, statements of internal
practices and procedures that affect the rights and duties of
taxpayers are published.
Revenue rulings represent the conclusions of the Service on the
application of the law to the pivotal facts stated in the revenue
ruling. In those based on positions taken in rulings to taxpayers
or technical advice to Service field offices, identifying details
and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory
requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B, Leg-
islation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV
.—Items of General Interest.
This par
t includes notices of proposed rulemakings, disbar-
ment an
d suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The c
ontents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402.
March 30, 20092009–13 I.R.B.

Part I. Rulings
and Decisions Under the Internal Revenue Code
of 1986
Section 6621.
—Determina-
tion of Rate of
Interest
26 CFR 301.662
1–1: Interest rate.
Interest rate
s; underpayments and
overpayments
.The rates of interest de-
termined unde
rsection6621oftheCode
for the calen
dar quarter beginning April 1,
2009, will be
4 percent for overpayments
(3 percent in
the case of a corporation), 4
percent for u
nderpayments, and 6 percent
for large co
rporate underpayments. The
rate of inte
rest paid on the portion of a
corporate o
verpayment exceeding $10,000
will be 1.5 p
ercent.
Rev. Rul. 20
09–7
Section 66
21 of the Internal Revenue
Code estab
lishes the rates for interest
on tax over
payments and tax underpay-
ments. Und
er section 6621(a)(1), the
overpayme
nt rate is the sum of the federal
short-te
rm rate plus 3 percentage points
(2 percen
tage points in the case of a cor-
poration
), except the rate for the portion
of a corpo
rate overpayment of tax exceed-
ing $10,0
00 for a taxable period is the
sum of th
e federal short-term rate plus
0.5 of a p
ercentage point. Under section
6621(a)
(2), the underpayment rate is the
sum of th
e federal short-term rate plus 3
percent
age points.
Section
6621(c) provides that for pur-
poses of
interest payable under section
6601 on
any large corporate underpay-
ment, t
he underpayment rate under section
6621(a
)(2) is determined by substituting
“5 perc
entage points” for “3 percentage
points
.” See section 6621(c) and section
301.6
621–3 of the Regulations on Proce-
dure a
nd Administration for the definition
of a la
rge corporate underpayment and
for the rules f
or determining the appli-
cable date. Se
ction 6621(c) and section
301.6621–3 ar
e generally effective for
periods afte
r December 31, 1990.
Section 6621(
b)(1) provides that the
Secretary wi
ll determine the federal
short-term r
ate for the first month in each
calendar qua
rter.
Section 6621
(b)(2)(A) provides that the
federal shor
t-term rate determined under
section 6621
(b)(1) for any month applies
during the f
irst calendar quarter beginning
after that m
onth. Section 6621(b)(2)(B)
provides th
at in determining the addition to
tax under se
ction6654forfailuretopayes-
timated ta
x for any taxable year, the federal
short-ter
m rate that applies during the third
month foll
owing the taxable year also ap-
plies duri
ng the first 15 days of the fourth
month fol
lowing the taxable year. Sec-
tion 6621
(b)(3) provides that the federal
short-te
rm rate for any month is the fed-
eral shor
t-term rate determined during that
monthbyt
he Secretary in accordance with
section 1
274(d), rounded to the nearest full
percent
(or, if a multiple of
1
/2of 1 percent,
the rate
is increased to the next highest full
percent
).
Notice 8
8–59, 1988–1 C.B. 546, an-
nounced
that, in determining the quarterly
interes
t rates to be used for overpayments
and und
erpayments of tax under section
6621, t
he Internal Revenue Service will
use the
federal short-term rate based on
daily c
ompounding because that rate is
most co
nsistent with section 6621 which,
pursu
ant to section 6622, is subject to daily
compo
unding.
The fe
deral short-term rate determined
in acc
ordance with section 1274(d) during
Janua
ry 2009 is the rate published in Rev-
enue R
uling 2009–5 to take effect begin-
ning F
ebruary 1, 2009. The federal short-
term rate, rou
nded to the nearest full per-
cent, based on
daily compounding deter-
mined during t
he month of January 2009
is 1 percent.
Accordingly, an overpayment
rate of 4 perc
ent (3 percent in the case of a
corporation
) and an underpayment rate of
4 percent are
established for the calendar
quarter beg
inning April 1, 2009. The over-
payment rat
e for the portion of a corporate
overpaymen
t exceeding $10,000 for the
calendar qu
arter beginning April 1, 2009,
is 1.5 perce
nt. The underpayment rate for
large corp
orate underpayments for the cal-
endar quar
ter beginning April 1, 2009, is
6 percent.
These rates apply to amounts
bearing in
terest during that calendar quar-
ter.
Under sect
ion 6621(b)(2)(B), the rate
for deter
mining the addition to tax for fail-
ure to pay
estimated tax for the first 15
days in Ap
ril 2009 is the 5 percent rate that
applied t
o underpayments of tax during the
first cal
endar quarter in 2009.
Interest
factors for daily compound in-
terest fo
r annual rates of 1.5 percent, 3 per-
cent, 4 p
ercent, and 6 percent are published
in Table
s 8, 11, 13, and 17 of Rev. Proc.
95–17, 1
995–1 C.B. 556, 562, 565, 567,
and 571.
Annual i
nterest rates to be compounded
daily pu
rsuant to section 6622 that apply
for pri
or periods are set forth in the tables
accomp
anying this revenue ruling.
DRAFTI
NG INFORMATION
The pri
ncipal author of this revenue rul-
ing is D
eborah Colbert-James of the Of-
fice of
Associate Chief Counsel (Proce-
dure & A
dministration). For further infor-
matio
n regarding this revenue ruling, con-
tact M
s. Colbert-James at (202) 622–8143
(not a
toll-free call).
2009–13 I.R.B.717March 30, 2009

TABLE OF INTEREST RATES
PERIODS BEFORE JUL. 1, 1975 — PERIODS ENDING DEC. 31, 1986
OVERPAYMENTS AND UNDERPAYMENTS
PERIODRATE
In 1995–1 C.B.
DAILY RATE TABLE
Before Jul. 1, 1975
6%
Table 2, pg. 557
Jul. 1, 1975—Jan. 31, 1976
9%
Table 4, pg. 559
Feb. 1, 1976—Jan. 31, 19787%
Table 3, pg. 558
Feb. 1, 1978—Jan. 31, 19806%
Table 2, pg. 557
Feb. 1, 1980—Jan. 31, 198212%
Table 5, pg. 560
Feb. 1, 1982—Dec. 31, 198220%
Table 6, pg. 560
Jan. 1, 1983—Jun. 30, 198316%
Table 37, pg. 591
Jul. 1, 1983—Dec. 31, 198311%
Table 27, pg. 581
Jan. 1, 1984—Jun. 30, 198411%
Table 75, pg. 629
Jul. 1, 1984—Dec. 31, 198411%
Table 75, pg. 629
Jan. 1, 1985—Jun. 30, 1985
13%
Table 31, pg. 585
Jul. 1, 1985—Dec. 31, 1985
11%
Table 27, pg. 581
Jan. 1, 1986—Jun. 30, 198610%
Table 25, pg. 579
Jul. 1, 1986—Dec. 31, 19869%
Table 23, pg. 577
TABLE OF INTEREST RATES
FROM JAN. 1, 1987 — DEC. 31, 1998
OVERPAYMENTSUNDERPAYMENTS
1995–1 C.B.1995–1 C.B.
RATE TABLEPGRATE TABLEPG
Jan. 1, 1987—Mar. 31, 19878%21
575
9%23
577
Apr. 1, 1987
—Jun. 30, 1987
8%21
575
9%23
577
Jul. 1, 1987—Sep. 30, 19878%21
575
9%23
577
Oct. 1, 1987—Dec. 31, 19879%23
577
10%
25579
Jan. 1, 198
8—Mar. 31, 1988
10%7362711%
75
629
Apr. 1, 1988—Jun. 30, 19889%71
625
10%73627
Jul. 1, 1988—Sep. 30, 19889%71
625
10%73627
Oct. 1, 19
88—Dec. 31, 1988
10%7362711%
75
629
Jan. 1, 1989—Mar. 31, 198910%
25579
11%27
581
Apr. 1, 1989—Jun. 30, 198911%27
581
12%29
583
Jul. 1, 1
989—Sep. 30, 1989
11%27
581
12%29
583
Oct. 1, 1989—Dec. 31, 198910%
25579
11%27
581
Jan. 1, 1990—Mar. 31, 199010%
25579
11%27
581
Apr. 1,
1990—Jun. 30, 1990
10%
25579
11%27
581
Jul. 1, 1990—Sep. 30, 199010%
25579
11%27
581
Oct. 1, 1990—Dec. 31, 199010%
25579
11%27
581
Jan. 1,
1991—Mar. 31, 1991
10%
25579
11%27
581
Apr. 1, 1991—Jun. 30, 19919%23
577
10%
25579
Jul. 1, 1991—Sep. 30, 19919%23
577
10%
25579
Oct. 1
, 1991—Dec. 31, 1991
9%23
577
10%
25579
Jan. 1, 1992—Mar. 31, 19928%696239%71
625
Apr. 1, 1992—Jun. 30, 19927%676218%69623
Jul.
1, 1992—Sep. 30, 1992
7%676218%69623
Oct. 1, 1992—Dec. 31, 19926%
65
6197%67621
Jan. 1, 1993—Mar. 31, 19936%17
571
7%19
573
Apr
. 1, 1993—Jun. 30, 1993
6%17
571
7%19
573
Jul. 1, 1993—Sep. 30, 19936%17
571
7%19
573
Oct. 1, 1993—Dec. 31, 19936%17
571
7%19
573
Ja
n. 1, 1994—Mar. 31, 1994
6%17
571
7%19
573
Apr. 1, 1994—Jun. 30, 19946%17
571
7%19
573
Jul. 1, 1994—Sep. 30, 19947%19
57
3
8%21
57
5
March 30, 20097182009–13 I.R.B.

TABLE OF INTEREST RATES
FROM JAN. 1, 1987 — DEC. 31, 1998 – Continued
OVERPAYMENTSUNDERPAYMENTS
1995–1 C.B.1995–1 C.B.
RATE TABLEPGRATE TABLEPG
Oct. 1, 1994—Dec. 31, 19948%21
575
9%23
577
Jan. 1, 1995—Ma
r. 31, 1995
8%21
575
9%23
577
Apr. 1, 1995—Jun. 30, 1995
9%23
577
10%
25579
Jul. 1, 1995—Sep. 30, 1995
8%21
575
9%23
577
Oct. 1, 1995—D
ec. 31, 1995
8%21
575
9%23
577
Jan. 1, 1996—M
ar. 31, 1996
8%696239%71
625
Apr. 1, 1996—Jun. 30, 19967%676218%69623
Jul. 1, 1996—Sep. 30, 19968%696239%71
625
Oct. 1, 1996—
Dec. 31, 1996
8%696239%71
625
Jan. 1, 1997—Mar. 31, 19978%21
575
9%23
577
Apr. 1, 1997—Jun. 30, 19978%21
575
9%23
577
Jul. 1, 1997
—Sep. 30, 1997
8%21
575
9%23
577
Oct. 1, 1997—Dec. 31, 19978%21
575
9%23
577
Jan. 1, 1998—Mar. 31, 19988%21
575
9%23
577
Apr. 1, 1998
—Jun. 30, 1998
7%19
573
8%21
575
Jul. 1, 1998—Sep. 30, 19987%19
573
8%21
575
Oct. 1, 1998—Dec. 31, 19987%19
573
8%21
575
TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 — PRESENT
NONCORPORATE OVERPAYMENTS AND UNDERPAYMENTS
1995–1 C.B
.
RATETABLEPG
Jan. 1, 199
9—Mar. 31, 1999
7%19
573
Apr. 1, 1999—Jun. 30, 19998%21
575
Jul. 1, 1999—Sep. 30, 19998%21
575
Oct. 1, 19
99—Dec. 31, 1999
8%21
575
Jan. 1, 2000—Mar. 31, 20008%69623
Apr. 1, 2000—Jun. 30, 20009%71
625
Jul. 1, 2
000—Sep. 30, 2000
9%71
625
Oct. 1, 2000—Dec. 31, 20009%71
625
Jan. 1, 2001—Mar. 31, 20019%23
577
Apr. 1, 2
001—Jun. 30, 2001
8%21
575
Jul. 1, 2001—Sep. 30, 20017%19
573
Oct. 1, 2001—Dec. 31, 20017%19
573
Jan. 1,
2002—Mar. 31, 2002
6%17
571
Apr. 1, 2002—Jun. 30, 20026%17
571
Jul. 1, 2002—Sep. 30, 20026%17
571
Oct. 1
, 2002—Dec. 31, 2002
6%17
571
Jan. 1, 2003—Mar. 31, 2003
5%15569
Apr. 1, 2003—Jun. 30, 2003
5%15569
Jul.
1, 2003—Sep. 30, 2003
5%15569
Oct. 1, 2003—Dec. 31, 20034%13
567
Jan. 1, 2004—Mar. 31, 20044%61
615
Apr
. 1, 2004—Jun. 30, 2004
5%
63617
Jul. 1, 2004—Sep. 30, 20044%61
615
Oct. 1, 2004—Dec. 31, 2004
5%
63617
Jan. 1, 2005—Mar. 31, 20055%15569
Apr. 1, 2005—Jun. 30, 2005
6%17
571
Ju
l. 1, 2005—Sep. 30, 2005
6%17
57
1
Oct. 1, 2005—Dec. 31, 2005
7%19
573
Jan. 1, 2006—Mar. 31, 20067%19
573
2009–13 I.R.B.719March 30, 2009

TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 — PRESENT – Continued
NONCORPORATE OVERPAYMENTS AND UNDERPAYMENTS
1995–1 C.B.
RATETABLEPG
Apr. 1, 2006—Jun. 30, 20067%19
573
Jul. 1, 2006—Sep. 30, 20068%21
575
Oct. 1, 2006—Dec. 31, 20068%21
575
Jan. 1, 2007—Mar. 31, 20078%21
575
Apr. 1, 2007—Jun. 30, 20078%21
575
Jul. 1, 2007—Sep. 30, 20078%21
575
Oct. 1, 2007—Dec. 31, 20078%21
575
Jan. 1, 2008—Mar. 31, 20087%67621
Apr. 1, 2008—Jun. 30, 20086%
65
619
Jul. 1, 2008—Sep. 30, 2008
5%
63617
Oct. 1, 2008—Dec. 31, 20086%
65
619
Jan. 1, 2009—Mar. 31, 2009
5%15569
Apr. 1, 2009—Jun. 30, 20094%13
567
TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 — PRESENT
CORPORATE OVERPAYMENTS AND UNDERPAYMENTS
OVERPAYMENTSUNDERPAYMENTS
1995–1 C.B.1995–1 C.B.
RATE TABLEPGRATE TABLEPG
Jan. 1, 1999—Mar. 31, 19996%17
571
7%19
573
Apr. 1, 1999
—Jun. 30, 1999
7%19
573
8%21
575
Jul. 1, 1999—Sep. 30, 19997%19
573
8%21
575
Oct. 1, 1999—Dec. 31, 19997%19
573
8%21
575
Jan. 1, 200
0—Mar. 31, 2000
7%676218%69623
Apr. 1, 2000—Jun. 30, 20008%696239%71
625
Jul. 1, 2000—Sep. 30, 20008%696239%71
625
Oct. 1, 20
00—Dec. 31, 2000
8%696239%71
625
Jan. 1, 2001—Mar. 31, 20018%21
575
9%23
577
Apr. 1, 2001—Jun. 30, 20017%19
573
8%21
575
Jul. 1, 2
001—Sep. 30, 2001
6%17
571
7%19
573
Oct. 1, 2001—Dec. 31, 20016%17
571
7%19
573
Jan. 1, 2002—Mar. 31, 2002
5%15569
6%17
571
Apr. 1, 2
002—Jun. 30, 2002
5%15569
6%17
571
Jul. 1, 2002—Sep. 30, 2002
5%15569
6%17
571
Oct. 1, 2002—Dec. 31, 2002
5%15569
6%17
571
Jan. 1,
2003—Mar. 31, 2003
4%13
5675%15569
Apr. 1, 2003—Jun. 30, 20034%13
5675%15569
Jul. 1, 2003—Sep. 30, 20034%13
5675%15569
Oct. 1
, 2003—Dec. 31, 2003
3%11
565
4%13
567
Jan. 1, 2004—Mar. 31, 20043%
59
6134%61
615
Apr. 1, 2004—Jun. 30, 20044%61
6155%
63617
Jul.
1, 2004—Sep. 30, 2004
3%
59
6134%61
615
Oct. 1, 2004—Dec. 31, 20044%61
6155%
63617
Jan
. 1, 2005—Mar. 31, 2005
4%13
5675%15569
Apr. 1, 2005—Jun. 30, 20055%15569
6%17
571
Jul. 1, 2005—Sep. 30, 20055%15569
6%17
571
Oct
. 1, 2005—Dec. 31, 2005
6%17
571
7%19
573
Jan
. 1, 2006—Mar. 31, 2006
6%17
571
7%19
573
Apr. 1, 2006—Jun. 30, 20066%17
571
7%19
573
Jul. 1, 2006—Sep. 30, 20067%19
57
3
8%21
57
5
March 30, 20097202009–13 I.R.B.

TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 — PRESENT – Continued
CORPORATE OVERPAYMENTS AND UNDERPAYMENTS
OVERPAYMENTSUNDERPAYMENTS
1995–1 C.B.1995–1 C.B.
RATE TABLEPGRATE TABLEPG
Oct. 1, 2006—Dec. 31, 20067%19
573
8%21
575
Jan. 1, 2007—Mar. 31, 20077%19
573
8%21
575
Apr. 1, 2007—Ju
n. 30, 2007
7%19
573
8%21
575
Jul. 1, 2007—Sep. 30, 20077%19
573
8%21
575
Oct. 1, 2007—Dec. 31, 20077%19
573
8%21
575
Jan. 1, 2008—M
ar. 31, 2008
6%
65
6197%67621
Apr. 1, 2008—Jun. 30, 2008
5%
636176%
65
619
Jul. 1, 2008—Sep. 30, 20084%61
6155%
63617
Oct. 1, 2008—
Dec. 31, 2008
5%
636176%
65
619
Jan. 1, 2009—Mar. 31, 20094%13
5675%15569
Apr. 1, 2009—Jun. 30, 20093%11
565
4%13
567
TABLE OF INTEREST RATES FOR
LARGE CORPOR
ATE UNDERPAYMENTS
FROM JANUARY
1, 1991 — PRESENT
1995–1 C.B.
RATETABLEPG
Jan. 1, 1991—Mar. 31, 199113%31
585
Apr. 1, 1991—Jun. 30, 199112%29
583
Jul. 1, 1991
—Sep. 30, 1991
12%29
583
Oct. 1, 1991—Dec. 31, 199112%29
583
Jan. 1, 1992—Mar. 31, 199211%
75
629
Apr. 1, 199
2—Jun. 30, 1992
10%73627
Jul. 1, 1992—Sep. 30, 199210%73627
Oct. 1, 1992—Dec. 31, 19929%71
625
Jan. 1, 19
93—Mar. 31, 1993
9%23
577
Apr. 1, 1993—Jun. 30, 19939%23
577
Jul. 1, 1993—Sep. 30, 19939%23
577
Oct. 1, 1
993—Dec. 31, 1993
9%23
577
Jan. 1, 1994—Mar. 31, 19949%23
577
Apr. 1, 1994—Jun. 30, 19949%23
577
Jul. 1, 1
994—Sep. 30, 1994
10%
25579
Oct. 1, 1994—Dec. 31, 199411%27
581
Jan. 1,
1995—Mar. 31, 1995
11%27
581
Apr. 1, 1995—Jun. 30, 1995
12%29
583
Jul. 1, 1995—Sep. 30, 1995
11%27
581
Oct. 1
, 1995—Dec. 31, 1995
11%27
581
Jan. 1
, 1996—Mar. 31, 1996
11%
75
629
Apr. 1, 1996—Jun. 30, 199610%73627
Jul. 1, 1996—Sep. 30, 199611%
75
629
Oct.
1, 1996—Dec. 31, 1996
11%
75
629
Jan. 1, 1997—Mar. 31, 199711%27
581
Apr. 1, 1997—Jun. 30, 199711%27
581
Jul
. 1, 1997—Sep. 30, 1997
11%27
581
Oct. 1, 1997—Dec. 31, 199711%27
581
Jan. 1, 1998—Mar. 31, 199811%27
581
Apr
. 1, 1998—Jun. 30, 1998
10%
25579
Jul. 1, 1998—Sep. 30, 199810%
25579
Oct. 1, 1998—Dec. 31, 199810%
2557
9
Ja
n. 1, 1999—Mar. 31, 1999
9%23
577
Apr. 1, 1999—Jun. 30, 199910%
25579
2009–13 I.R.B.721March 30, 2009

TABLE OF INTEREST RATES FOR
LARGE CORPORATE UNDERPAYMENTS
FROM JANUARY 1, 1991 — PRESENT – Continued
1995–1 C.B.
RATETABLEPG
Jul. 1, 1999—Sep. 30, 199910%
25579
Oct. 1, 1999—Dec. 31, 199910%
25579
Jan. 1, 2000—Mar. 31, 200010%73627
Apr. 1, 2000—Jun. 30, 200011%
75
629
Jul. 1, 2000—Sep. 30, 200011%
75
629
Oct. 1, 2000—Dec. 31, 200011%
75
629
Jan. 1, 2001—Mar. 31, 200111%27
581
Apr. 1, 2001—Jun. 30, 200110%
25579
Jul. 1, 2001—Sep. 30, 20019%23
577
Oct. 1, 2001—Dec. 31, 20019%23
577
Jan. 1, 2002—Mar. 31, 20028%21
575
Apr. 1, 2002—Jun. 30, 20028%21
575
Jul. 1, 2002—Sep. 30, 20028%21
575
Oct. 1, 2002—Dec. 30, 20028%21
575
Jan. 1, 2003—Mar. 31, 20037%19
573
Apr. 1, 2003—Jun. 30, 20037%19
573
Jul. 1, 2003—Sep. 30, 20037%19
573
Oct. 1, 2003—Dec. 31, 20036%17
571
Jan. 1, 2004—Mar. 31, 20046%
65
619
Apr. 1, 2004—Jun. 30, 20047%67621
Jul. 1, 2004—Sep. 30, 20046%
65
619
Oct. 1, 2004—Dec. 31, 20047%67621
Jan. 1, 2005—Mar. 31, 2005
7%19
573
Apr. 1, 2005—Jun. 30, 2005
8%21
575
Jul. 1, 2005—Sep. 30, 2005
8%21
575
Oct. 1, 2005—Dec. 31, 2005
9%23
577
Jan. 1, 2006—Mar. 31, 20069%23
577
Apr. 1, 2006—Jun. 30, 20069%23
577
Jul. 1, 2006—Sep. 30, 200610%
25579
Oct. 1, 2006—Dec. 31, 200610%
25579
Jan. 1, 2007—Mar. 31, 200710%
25579
Apr. 1, 2007—Jun. 30, 200710%
25579
Jul. 1, 2007—Sep. 30, 200710%
25579
Oct. 1, 2007—Dec. 31, 200710%
25579
Jan. 1, 2008—Mar. 31, 20089%71
625
Apr. 1, 2008—Jun. 30, 20088%69623
Jul. 1, 2008—Sep. 30, 20087%67621
Oct. 1, 2008—Dec. 31, 20088%69623
Jan. 1, 2009—Mar. 31, 20097%19
573
Apr. 1, 2009—Jun. 30, 20096%17
571
TABLE OF INTEREST RATES FOR CORPORATE
OVERPAYMENTS EXCEEDING $10,000
F
ROM JANUARY 1, 1995 — PRESENT
1995–1 C.B.
RATETABLEPG
Jan. 1, 1995—Mar. 31, 19956.5%
18
572
Apr. 1, 1995—Jun. 30, 19957.5%
20
574
Jul. 1, 1995—Sep. 30, 19956.5%
18
572
Oct. 1, 1995—Dec. 31, 19956.5%
18
572
Jan. 1, 1996—Mar. 31, 1996
6.5%
66620
Apr. 1, 1996—Jun. 30, 1996
5.5%
64618
March 30, 20097222009–13 I.R.B.

TABLE OF INTEREST RATES FOR CORPORATE
OVERPAYMENTS E
XCEEDING $10,000
FROM JANUARY 1, 1995 — PRESENT – Continued
1995–1 C.B.
RATETABLEPG
Jul. 1, 1996—Sep. 30, 1996
6.5%
66620
Oct. 1, 1996—Dec. 31, 1996
6.5%
66620
Jan. 1, 1997—Mar. 31, 1997
6.5%
18
572
Apr. 1, 1997—Jun. 30, 1997
6.5%
18
572
Jul. 1, 1997—Sep. 30, 1997
6.5%
18
572
Oct. 1, 1997—Dec. 31, 1997
6.5%
18
572
Jan. 1, 1998—Mar. 31, 1998
6.5%
18
572
Apr. 1, 1998—Jun. 30, 1998
5.5%
16
570
Jul. 1, 1998—Sep. 30, 1998
5.5%
16
570
Oct. 1, 1998—Dec. 31, 1998
5.5%
16
570
Jan. 1, 1999—Mar. 31, 1999
4.5%
14
568
Apr. 1, 1999—Jun. 30, 1999
5.5%
16
570
Jul. 1, 1999—Sep. 30, 1999
5.5%
16
570
Oct. 1, 1999—Dec. 31, 1999
5.5%
16
570
Jan. 1, 2000—Mar. 31, 2000
5.5%
64618
Apr. 1, 2000—Jun. 30, 2000
6.5%
66620
Jul. 1, 2000—Sep. 30, 2000
6.5%
66620
Oct. 1, 2000—Dec. 31, 2000
6.5%
66620
Jan. 1, 2001—Mar. 31, 2001
6.5%
18
572
Apr. 1, 2001—Jun. 30, 2001
5.5%
16
570
Jul. 1, 2001—Sep. 30, 2001
4.5%
14
568
Oct. 1, 2001—Dec. 31, 2001
4.5%
14
568
Jan. 1, 2002—Mar. 31, 2002
3.5%
12
566
Apr. 1, 2002—Jun. 30, 2002
3.5%
12
566
Jul. 1, 2002—Sep. 30, 2002
3.5%
12
566
Oct. 1, 2002—Dec. 31, 2002
3.5%
12
566
Jan. 1, 2003—Mar. 31, 2003
2.5%
10
564
Apr. 1, 2003—Jun. 30, 2003
2.5%
10
564
Jul. 1, 2003—Sep. 30, 2003
2.5%
10
564
Oct. 1, 2003—Dec. 31, 2003
1.5%
8
562
Jan. 1, 2004—Mar. 31, 2004
1.5%56
610
Apr. 1, 2004—Jun. 30, 2004
2.5%58
612
Jul. 1, 2004—Sep. 30, 2004
1.5%56
610
Oct. 1, 2004—Dec. 31, 2004
2.5%58
612
Jan. 1, 2005—Mar. 31, 20052.5%
10
564
Apr. 1, 2005—Jun. 30, 20053.5%
12
566
Jul. 1, 2005—Sep. 30, 20053.5%
12
566
Oct. 1, 2005—Dec. 31, 20054.5%
14
568
Jan. 1, 2006—Mar. 31, 2006
4.5%
14
568
Apr. 1, 2006—Jun. 30, 2006
4.5%
14
568
Jul. 1, 2006—Sep. 30, 2006
5.5%
16
570
Oct. 1, 2006—Dec. 31, 2006
5.5%
16
570
Jan. 1, 2007—Mar. 31, 2007
5.5%
16
570
Apr. 1, 2007—Jun. 30, 2007
5.5%
16
570
Jul. 1, 2007—Sep. 30, 2007
5.5%
16
570
Oct. 1, 2007—Dec. 31, 2007
5.5%
16
570
Jan. 1, 2008—Mar. 31, 2008
4.5%
62616
Apr. 1, 2008—Jun. 30, 2008
3.5%
60614
Jul. 1, 2008—Sep. 30, 2008
2.5%58
612
Oct. 1, 2008—Dec. 31, 2008
3.5%
60614
Jan. 1, 2009—Mar. 31, 2009
2.5%
10
564
Apr. 1, 2009—Jun. 30, 2009
1.5%
8
562
2009–13 I.R.B.723March 30, 2009

Part III. Administrative, Procedural, and Miscellaneous
2009 Calendar Year Resident
Population Estimates
Notice 2009–21
This notice informs (1) State and lo-
cal housing credit agencies that allocate
low-income housing tax credits under
§ 42 of the Internal Revenue Code and
(2) States and other issuers of tax-exempt
private activity bonds under § 141, of
the proper population figures to be used
for calculating the 2009 calendar year
population-based component of the State
housing credit ceiling (Credit Ceiling)
under § 42(h)(3)(C)(ii), the 2009 calen-
dar year volume cap (Volume Cap) under
§ 146, and the 2009 volume limit (Volume
Limit) under § 142(k)(5).
The population figures for both the
population-based component of the Credit
Ceiling and the Volume Cap are deter-
mined by reference to § 146(j). That
section provides generally that determina-
tions of population for any calendar year
are made on the basis of the most recent
census estimate of the resident population
of a State (or issuing authority) released
by the U.S. Census Bureau before the
beginning of such calendar year. Section
142(k)(5) provides that the Volume Limit
is based on the State population.
The population-based component of
the Credit Ceiling and the Volume Cap
are adjusted for inflation pursuant to
§§ 42(h)(3)(H) and 146(d)(2), respec-
tively. The adjustments for the 2009
calendar year were published in Rev. Proc.
2008–66, 2008–45 I.R.B. 1107. Section
3.07 of Rev. Proc. 2008–66 provides
that, for calendar year 2009, the amounts
used under § 42(h)(3)(C)(ii) to calculate
the Credit Ceiling is the greater of $2.30
multiplied by the State population (see
the resident population figures provided
below) or $2,665,000. Further, section
3.15 of Rev. Proc. 2008–66 provides
that the amounts used under § 146(d)(1)
to calculate the Volume Cap for calendar
year 2009 is the greater of $90 multiplied
by the State population (see the resident
population figures provided below) or
$273,270,000.
The proper population figures for calcu-
lating the Credit Ceiling, the Volume Cap,
and the Volume Limit for the 2009 cal-
endar year are the estimates of the resi-
dent population of the 50 states, the Dis-
trict of Columbia, and Puerto Rico released
electronically by the U.S. Census Bureau
on December 22, 2008, in Press Release
CB08–187. The proper population figures
for calculating the Credit Ceiling, the Vol-
ume Cap, and the Volume Limit for the
2009 calendar year for Guam, Northern
Mariana Islands, and U.S. Virgin Islands,
are the figures released electronically by
the U.S. Census Bureau on July 17, 2003,
and referenced in Census Bureau Tip Sheet
TP03–16, dated August 8, 2003. The fig-
ures for these three areas are in the U.S.
Census Bureau’s International Data Base
(IDB) as 2008 midyear population figures.
The proper population figure for calculat-
ing the Credit Ceiling, the Volume Cap,
and the Volume Limit for the 2009 calen-
dar year for American Samoa is the figure
released electronically by the U.S. Census
Bureau in an IDB release note dated June
18, 2008, which is also in the IDB as a
2008 midyear population figure. For con-
venience, these estimates and figures are
reprinted below.
Resident
Population Figures
Alabama4,661,90
0
Alaska686,293
American Samoa64,827
Arizona
6,500,180
Arkansas
2,855,
390
Califo
rnia
36,756,666
Colorado
4,939,456
Connecticut
3,501,252
Delaware873,092
District of Columbia
591,833
Florida18,328,340
Georgia
9,685,744
Guam
17
5,991
H
awaii
1
,288,198
Idaho
1,523,816
Illinois
12,901,563
March 30, 20097242009–13 I.R.B.

Indiana6,376,792
Iowa
3,002,555
Kansas2,802,134
Kentucky
4,269,245
Louisiana4,410,796
Maine
1,316,456
Maryland
5,633,597
Massachus
etts
6,497,967
Michigan10,003,422
Minnesota
5,220,393
Mississippi2,938,618
Missouri
5,911,6
05
Montana967,440
Nebraska1,783,432
Nevada2,600,167
New Hampshire
1,315,809
New Jersey8,682,661
New Mexico
1,984,356
New Y
ork
19,4
90,297
North Carolina9,222,414
North Dakota641,481
Northern Mariana Islands86,616
Ohio
11,485,910
Ok
lahoma
3,
642,361
Oregon3,790,060
Pennsylvania12,448,279
Puerto Rico
3,954,037
Rhode Island
1,050,788
South Carolina4,479,800
South Dakota804,194
Tennessee6,214,888
Texas24,326,974
U.S. Virgin Islands109,840
Utah2,736,424
Vermont621,270
Virginia7,769,089
Washington
6,549,224
West Virginia1,814,468
Wisconsin
5,627,967
Wyoming
532,668
2009–13 I.R.B.725March 30, 2009

The principal authors of this notice are
Christopher J. Wilson, Office of the As-
sociate Chief Counsel (Passthroughs and
Special Industries) and Timothy L. Jones,
Office of the Associate Chief Counsel (Fi-
nancial Institutions and Products). For fur-
ther information regarding this notice, con-
tact Mr. Wilson at (202) 622–3040 (not a
toll-free call).
March 30, 20097262009–13 I.R.B.

Part IV. Items o
fGeneralInterest
Notice of Prop
osed
Rulemaking
Highway Use Ta
x; Sold
Vehicles and E
lectronic Filing
REG–116699–
07
AGENCY: Inte
rnal Revenue Service
(IRS), Treas
ury.
ACTION: Noti
ce of proposed rulemaking.
SUMMARY: Thi
s document contains pro-
posed regula
tions that provide guidance on
mandatory el
ectronic filing of Form 2290,
“Heavy High
way Vehicle Use Tax Return,”
for25ormor
e vehicles; credits or re-
funds for so
ld, destroyed or stolen vehi-
cles; and pa
ying tax on the use of certain
second-ha
nd vehicles. The regulations re-
flect chan
ges to the law made by the Amer-
ican Jobs C
reation Act of 2004. The regu-
lations wo
uld affect owners and operators
of highway
motor vehicles with a taxable
gross weig
ht of 55,000 pounds or more.
DATES: Wr
itten or electronic comments
and reque
sts for a public hearing must be
received
by April 16, 2009.
ADDRESSE
S: Send submissions to:
CC:PA:LP
D:PR(REG–116699–07),
Room 5203
, Internal Revenue Service, PO
Box 7604
, Ben Franklin Station, Wash-
ington,
DC 20044. Submissions may be
hand-de
livered to: CC:PA:LPD:PR Mon-
day thro
ugh Friday between the hours of
8a.m. an
d 4 p.m. to: CC:PA:LPD:PR
(REG–1
16699–07), Courier’s Desk, Inter-
nal Rev
enue Service, 1111 Constitution
Avenue
, NW, Washington, DC, or sent
electr
onically via the Federal eRulemak-
ing Por
tal athttp:www.regulations.gov
(IRS R
EG–116699–07).
FOR FU
RTHER INFORMATION
CONTA
CT: Concerning the proposed
regul
ations, Taylor Cortright, (202)
622–3
130; concerning submissions of
comme
nts and requests for a public hear-
ing,O
luwafunmilayo.P.Taylor@irscoun-
sel.
treas.gov,or (202) 622–7180 (not
toll
-free numbers).
SUPPLEMENTAR
Y INFORMATION:
Background
This document
contains proposed
amendments to
the Excise Tax on Use of
Certain Highw
ay Motor Vehicles (26 CFR
Part 41) under
section 4481 of the Internal
Revenue Code
(Code). Section 4481 was
amended by se
ction 867 of the American
Jobs Creatio
n Act of 2004, Public Law
108–357 (118
Stat. 1418) to require elec-
tronic filin
gofareturnfor25ormore
highway mot
or vehicles, allow a proration
of the tax fo
r vehicles that are sold, and
eliminate t
he ability to pay the tax in in-
stallments
.
Explanatio
n of Provisions
Section 44
81 imposes an annual tax on
the use of h
ighway vehicles with a taxable
gross weig
ht of 55,000 pounds or more.
For this pu
rpose, the tax year is from July 1
to the foll
owing June 30. For vehicles used
in July, t
he tax is due on August 31 and
is filed o
n Form 2290,“Heavy Highway
Vehicle U
se Tax Return.”For vehicles first
used in la
ter months of the tax year, the
tax is pro
rated. Thus, for example, for
avehicl
e that is not used in July but is
used in A
ugust, the tax is
11
/12of the full
rate and
the return is due September 30.
After a r
eturn is filed with the IRS, the IRS
will ret
urn Schedule 1 of Form 2290 to the
taxpay
er as proof of payment of the tax.
Under 2
3 U.S.C. 141, state governments
are req
uired to receive proof of payment
of the t
ax as a condition of registering a
vehicl
e for highway use.
Sectio
n 4481(e), as added by the Amer-
ican Jo
bs Creation Act, provides that any
taxpa
yer that files a highway use tax re-
turn f
or 25 or more vehicles for any tax-
able p
eriod must file the return electron-
icall
y. The proposed regulations provide
that s
ubmitting a Form 2290 for 25 or more
vehi
cles on paper rather than electronically
cons
titutes a failure to file for purposes of
the p
enalty under section 6651. In addi-
tion
, if a Form 2290 for 25 or more vehi-
cles
is filed on paper rather than electron-
ica
lly, the regulations provide that the IRS
wil
l not return to the taxpayer the Schedule
1(F
orm 2290), which is necessary to reg-
ist
er the vehicle with the State. The reg-
ulations prov
ide guidance on the vehicles
that are taken
into account in determining
whether the “2
5 or more” requirement ap-
plies.
The regulatio
ns provide guidance for
claiming a cre
dit or refund of the statutory
overpayment u
pon the sale of a vehicle.
The regulati
ons also clarify that the trig-
gering event
for overpayments, and hence
the ability t
o claim a prorated credit or re-
fund of tax pa
id, is the sale, destruction, or
theft of a ve
hicle.
The regulati
ons clarify that when a ve-
hicle is sol
d during a tax period, sepa-
rate and pro
rated taxes are imposed on the
use of the ve
hicle before the sale and the
use after th
e sale. The regulations provide
rules for t
he computation of these taxes.
Special An
alyses
It has been
determined that this notice
of propose
d rulemaking is not a significant
regulator
y action as defined in Executive
Order 1286
6. Therefore, a regulatory as-
sessment
is not required. It has also been
determin
ed that section 553(b) of the Ad-
ministra
tive Procedure Act (5 U.S.C. chap-
ter5)doe
s not apply to these regulations.
Pursuant
to the Regulatory Flexibility
Act (5 U.S
.C. chapter 6), it is hereby cer-
tified th
at this regulation will not have a
signifi
cant economic impact on a substan-
tial num
ber of small entities. The regula-
tions af
fect owners and operators of high-
way moto
r vehicles with a taxable gross
weight o
f 55,000 pounds or more, some
of whic
h may be small entities. Although
a numbe
r of small entities may be subject
to the r
equirements of this rule, any eco-
nomic i
mpact is minimal. First, the reg-
ulatio
ns merely implement the electronic
filin
g requirement under section 4481 and
any co
st associated with electronic filing
is min
imal. In addition, the regulations
provi
de guidance for claiming a refund or
credi
t when a vehicle is sold during the
tax y
ear. In order to make the claim, the
taxp
ayer must submit Form 2290 or Form
8849
,“Claim for Refund of Excise Taxes.”
The i
nformation to complete these forms
is re
adily available to the taxpayer and the
for
ms take little time to complete. Without
the
claim information, the IRS could not
det
ermine taxpayer eligibility or determine
the
accuracy of the claim. Accordingly,
2009–13 I.R.B.727March 30, 2009

a regulatory flexibility analysis is not re-
quired.
Pursuant to section 7805(f) of the Code,
this regulation has been submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment on
its impact on small entities.
Comments and Requests for a Public
Hearing
Before these proposed regulations are
adopted as final regulations, consideration
will be given to any written (a signed origi-
nal and eight (8) copies) or electronic com-
ments that are submitted timely to the IRS.
The IRS and the Treasury Department re-
quest comments on the clarity of the pro-
posed regulations and how they may be
made easier to understand. All comments
will be available for public inspection and
copying. A public hearing will be sched-
uled if requested in writing by any person
that timely submits written comments. If
a public hearing is scheduled, notice of the
date, time, and place for the hearing will
be published in theFederal Register.
Drafting Information
The principal author of these regula-
tions is Taylor Cortright, Office of the
Associate Chief Counsel (Passthroughs
and Special Industries). However, other
personnel from the IRS and the Treasury
Department participated in their develop-
ment.
*****
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 41 is pro-
posedtobeamendedasfollows:
PART 41—EXCISE TAX ON USE
OF CERTAIN HIGHWAY MOTOR
VEHICLES
Paragraph 1. The authority citation for
part 41 is revised to read as follows:
Authority: 26 U.S.C. 7805.
Section 41.4482(b)–1 also issued under
26 U.S.C. 4482(b).
Section 41.4483–1 also issued under
26 U.S.C. 4483(a).
Section 41.4483–2 also issued under
26 U.S.C. 4483(c).
Section 41.4483–3 also issued under
26 U.S.C. 4483(d).
Section 41.6001–1 also issued under
26 U.S.C. 6001.
Section 41.6001–2 also issued under
26 U.S.C. 6001.
Section 41.6001–3 also issued under
sec. 507, Public Law 100–17 (101 Stat.
260).
Section 41.6011(a)–1 also issued under
26 U.S.C. 6011(a).
Section41.6071(a)–1alsoissuedunder
26 U.S.C. 6071(a).
Section 41.6091–1 also issued under
26 U.S.C. 6091(a).
Section 41.6101–1 also issued under
26 U.S.C. 6101.
Section 41.6109–1 also issued under
26 U.S.C. 6109(a).
Section41.6151(a)–1alsoissuedunder
26 U.S.C. 6151(a).
Par. 2. Section 41.4481–1 is amended
by:
1. Revising the section heading.
2. Removing the third sentence from
paragraph (b).
3. Adding headings to paragraphs
(c)(1), (c)(2), and (c)(3).
4. Revising paragraphs (c)(4) and
(c)(5).
5. Removing paragraphs (c)(6) and (d).
6. Redesignating paragraph (e) as para-
graph (d) and revising the introductory
text.
7. In newly-redesignated paragraph (d),
revisingExample (3)and addingExample
(4).
8. Adding paragraph (e).
The additions and revisions read as fol-
lows:
§41.4481–1 Imposition and computation
of tax.
*****
(c)***(1)In general.***
(2)Certain prorated taxable periods.
***
(3)Increase in taxable gross weight
during the taxable period.***
(4)Prorated taxable period for sold, de-
stroyed, or stolen vehicles—(i)In general.
The tax on a taxpayer’s use of a highway
vehicle for a taxable period is determined
under paragraph (c)(4)(ii) of this section
if—
(A) The vehicle is destroyed or stolen
before the first day of the last month in
the taxable period and is not subsequently
used during the period; or
(B) The taxpayer sells the vehicle be-
fore the first day of the last month in the
taxable period and does not subsequently
use the vehicle during the period.
(ii)Computation of tax.Ifthetaxon
a taxpayer’s use of a highway vehicle for
a taxable period is determined under this
paragraph (c)(4)(ii), the tax is calculated
proportionately from the first day of the
month in the period in which the first use
of the highway motor vehicle occurs to
and including the last day of the month in
which the highway motor vehicle was sold,
destroyed or stolen.
(iii)Overpayment. If a taxpayer’s lia-
bility for the tax on the use of a highway
vehicle for a taxable period is determined
under paragraph (c)(4)(ii) of this section,
any tax the taxpayer paid under section
4481(a) on the use of the vehicle for such
period in excess of the tax calculated un-
der paragraph (c)(4)(ii) of this section is an
overpayment of tax.
(iv)Definition of destroyed vehicle.For
purposes of this paragraph (c)(4), a high-
way motor vehicle is destroyed if the vehi-
cle is damaged due to an accident or other
casualty to such an extent that it is not eco-
nomical to rebuild.
(v)Form and content of claim. A claim
for refund of an overpayment described in
paragraph (c)(4)(iii) of this section must be
made on Form 8849,“Claim for Refund of
Excise Taxes”(or such other form as the
Commissioner may designate) in accor-
dance with the instructions for that form.
A claim for a credit must be made on Form
2290,“Heavy Highway Vehicle Use Tax
Return,”(or such other form as the Com-
missioner may designate) in accordance
with the instructions for that form. A claim
for refund or credit for any vehicle must in-
clude—
(A) The Vehicle Identification Number
(VIN) and taxable gross weight of the ve-
hicle;
(B) The date of the sale, destruction or
theft of the vehicle; and
(C) If the vehicle was sold, the name
and address of the purchaser of the vehicle.
(vi)Tax on use of second-hand vehicles.
If a vehicle is sold during the taxable pe-
riod and a credit or refund of the tax im-
posed by section 4481 is allowable upon
the sale under paragraph (c)(4)(iii) of this
section, tax is imposed on the use of the
March 30, 20097282009–13 I.R.B.

vehicle after the sale and before the end of
the taxable period.
(vii)Computation of tax on sec-
ond-hand vehicles. The tax under para-
graph (c)(4)(vi) of this section on the use
of a vehicle after a sale upon which a credit
or refund is allowable is computed by mul-
tiplying the amount of tax that would be
due for a full taxable period as computed
under paragraph (c)(1) of this section by
a fraction. This fraction shall have as its
numerator the number of months in the
period from the month of the first taxable
useofthevehicleafterthesale(themonth
after such month if the first taxable use
after the sale occurs in the month of the
sale) through the end of the taxable pe-
riod and as its denominator the number of
months in the entire taxable period. For
purposes of determining the fraction, any
part of a month is counted as a full month.
(See example (3) of paragraph (d) of this
section.)
(5)Decrease in taxable gross weight,
discontinued use, or converted use.The
computation of the tax is not affected, and
no right to a credit or refund of any tax paid
under section 4481 arises, if in any taxable
period—
(i) The taxable gross weight of a high-
way motor vehicle is decreased;
(ii) The use of a highway motor vehi-
cle is discontinued (for reasons other than
sale, destruction, or theft as described in
paragraph (c)(4) of this section); or
(iii) The highway motor vehicle is con-
verted to a use which is exempt from the
tax imposed by section 4481(a).
(d)Examples.The application
of §§41.4481–1, 41.4481–2 and
41.4482(c)–1(c) may be illustrated by the
following examples:
*****
Example (3). (i) In July 2008, X uses a vehicle
with a taxable gross weight of 70,000 pounds. The
vehicle is not a logging vehicle. The vehicle is regis-
tered in X’s name so X pays the tax imposed by sec-
tion 4481 of $430 for the taxable period ending June
30, 2009. On January 2, 2009, X sells the vehicle to
Y. X’s tax for the taxable period is determined under
this paragraph (c)(4) and is based on the number of
months in the period from the beginning of July 2008
(the month of first use in the taxable period) through
the end of January 2009 (the month of the sale). Thus,
X’s tax for the period is $250.83 (
7
/12of $430) and X
may claim a refund of $179.17 ($430.00 - $250.83)
immediately after X sells the vehicle.
(ii) On January 23, 2009, Y uses the vehicle. Y is
liable for tax on the use of the vehicle during the tax-
able period ending June 30, 2009. Y’s first use of the
vehicle occurs in the month of the sale. Accordingly,
Y’s tax is based on the number of months in the pe-
riod from February (the month following the month
of the first taxable use) through June, and Y owes a
section 4481 tax of $179.17 (
5
/12of $430) for the tax-
able period ending June 30, 2009.
Example (4). Assume the same facts as in Ex-
ample (3) except that on January 2, 2009, X sells the
vehicle to Dealer, a dealer in highway motor vehi-
cles. X may claim a refund of $179.17. Dealer oper-
ates the vehicle exclusively for the purpose of demon-
stration, which is not a “use” of the vehicle under
§41.4482(c)–1(c). On May 2, 2009, Dealer sells the
vehicle to Y. Dealer does not owe a section 4481 tax
and may not claim a refund. Y’s first taxable use of
the vehicle occurs on May 3, 2009. Y’s first taxable
use of the vehicle does not occur in the month of a
sale upon which a credit or refund is allowable. Ac-
cordingly, Y’s tax is based on the number of months
in the period from May (the month of the first taxable
use after the sale) through June, and Y owes a section
4481 tax of $71.67 (
2
/12of $430) for the taxable pe-
riod ending June 30, 2009.
(e)Effective/Applicability date.This
section applies on and after the date of pub-
lication of the Treasury decision adopting
these rules as final regulations in theFed-
eral Register. For rules applicable before
that date, see 26 CFR §41.4481–1 (revised
as of April 1, 2008).
Par. 3. Section 41.4481–2 is amended
by:
1. Removing the language “or any in-
stallment payment of the tax” in paragraph
(a)(1)(i)(D).
2. Revising paragraph (a)(2).
3. Adding paragraphs (a)(3) and (a)(4).
4. Removing paragraph (c).
The addition and revisions read as fol-
lows:
§41.4481–2 Persons liable for tax.
(a) * * *
(2) If a vehicle is sold during the taxable
period and a credit or refund is allowable
upon the sale under §41.4481–1(c)(4)(iii),
paragraph (a)(1) of this section is applied
with the following modifications:
(i) For purposes of determining the per-
son liable for the tax determined under
§41.4481–1(c)(4)(ii), each reference to a
taxable period in paragraph (a)(1) of this
section is treated as a reference to the pe-
riod that begins on the first day of the tax-
able period in which the vehicle is sold and
ends on the date of the sale.
(ii) For purposes of determining the per-
son liable for the tax determined under
§41.4481–1(c)(4)(vi), each reference to a
taxable period in paragraph (a)(1) of this
section is treated as a reference to the pe-
riod that begins on the date of the sale and
ends on the last day of the taxable period
in which the vehicle is sold.
(3) The application of this section
may be illustrated byExample (3)in
§41.4481–1(d).
(4)Effective/Applicability date.This
section applies on and after the date of pub-
lication of the Treasury decision adopting
these rules as final regulations in theFed-
eral Register. For rules applicable before
that date, see 26 CFR §41.4481–2 (revised
as of April 1, 2008).
*****
Par. 4. Section 41.4483–3(f), fourth
sentence, is amended by removing the lan-
guage“totheextentthatthetaxoran
installment payment of the tax has” and
adding “(determined in the case of a trans-
fer described in §41.4481–1(c)(4)(i) under
§41.4481–1(c)(4)(ii)) to the extent that the
tax has” in its place.
§41.4483–7 [Removed]
Par. 5. Section 41.4483–7 is removed.
Par. 6. Section 41.6001–1 is amended
to read as follows:
1. In the first sentence of paragraph (a),
the language “district director” is removed
and “Commissioner” is added in its place.
2. In paragraph (a)(3), the language “In
the case of any such vehicle acquired after
June 30, 1956, the date” is removed and
“The date” is added in its place.
Par. 7. Section 41.6001–2 is amended
as follows:
1. In paragraph (a), the third and fourth
sentences are removed.
2. Paragraph (c)(1) is revised.
3. In paragraph (c)(2), the third sen-
tence is revised.
4. Paragraph (e) is added.
The revisions and addition read as fol-
lows:
§41.6001–2 Proof of payment for State
registration purposes.
*****
(c) * * * (1)In general. The proof of
payment required in paragraph (b) of this
section shall consist of a receipted Sched-
ule 1 (Form 2290“Heavy Highway Vehi-
cleUseTaxReturn”) that is returned by
the Internal Revenue Service, by mail or
electronically, to a taxpayer that files a re-
turn of tax under section 4481(a), meets the
2009–13 I.R.B.729March 30, 2009

requirements of §41.6011(a)–1, and pays
the amount of tax due with such return.
A photocopy of such receipted Schedule 1
shall also serve as proof of payment. Such
Schedule 1 shall serve as proof of suspen-
sion of such tax under §41.4483–3 for the
number of vehicles entered in that part of
the Schedule 1 designated for vehicles for
which tax has been suspended. The vehi-
cle identification number of the vehicle be-
ing registered must appear on the Sched-
ule 1 (or an attached page) in order for the
Schedule 1 to be a valid proof of payment
for such vehicle.
(2)***However,aStateshallnotac-
cept any substitute proof of payment if 25
or more vehicles are reported for purposes
of §41.6011(a)–1(c) on the Form 2290,
“Heavy Highway Vehicle Use Tax Return,”
for the vehicle being registered.
*****
(e)Effective/Applicability date.This
section applies to registrations of high-
way motor vehicles pursuant to applica-
tions that are received by a State on or
after the date of publication of the Trea-
sury decision adopting these rules as final
regulations in theFederal Register.For
this purpose, an application for registration
that is mailed will be considered to be re-
ceivedbyaStateonthedateonwhichitis
postmarked. For rules applicable with re-
spect to applications received before that
date, see 26 CFR §41.6001–2 (revised as
of April 1, 2008).
Par. 8. Section 41.6011(a)–1 is
amended by adding paragraphs (a)(4) and
(c) to read as follows:
§41.6011(a)–1 Returns.
(a) * * *
(4) A person that is liable for tax un-
der §41.4481–2(a)(1)(i)(A), (B), (C), or
(D), after taking into account the modifi-
cation required under §41.4481–2(a)(2), is
treated as liable for tax by the same pro-
vision of §41.4481–2(a)(1)(i) for purposes
of this section and must file a return.
*****
(c)Required use of electronic fil-
ing—(1)Rule for 25 or more vehicles.
A person that files any return reporting
25 or more vehicles must file the return
electronically, as prescribed by the Com-
missioner. For this purpose, the number
of vehicles reported on a return is the total
number of vehicles for which tax is re-
ported and does not include vehicles for
which a suspension from tax is claimed.
(2)Effect of failure to file.Ifaperson
fails to file a return electronically when re-
quired to do so by this section, the person
has failed to file the return. In such a case,
the Internal RevenueService (IRS) will
not return a receipted Schedule 1 (Form
2290“Heavy Highway Vehicle Use Tax
Return”) as proof of payment as defined
in §41.6001–2(c). See section 6651 for the
addition to tax for failure to file a tax re-
turn.
(3)Examples. The application of this
paragraph (c) may be illustrated by the fol-
lowing examples:
Example 1. A has 100 vehicles registered in its
name, all of which have a taxable gross weight in
excess of 55,000 pounds. Seventy-five of the vehicles
are in use on July 1, 2009. Twenty-five are in dead
storage as described in 41.4482(c)–1(c). The vehicles
in dead storage are not in use and they are not listed
on the Schedule 1. A files Form 2290 electronically
for the 75 vehicles in use on July 1 and receives a
receipted Schedule 1. On August 23, 2009, A uses
the remaining 25 vehicles. A does not file Form 2290
electronically but uses a paper Form 2290. A has
failed to file a return as required by section 4481(e)
for the remaining 25 vehicles. Accordingly, the IRS
does not return the receipted Schedule 1 (Form 2290)
for those vehicles, and A may be liable for additions
to tax under section 6651.
Example 2. Assume the same facts as in Example
(1) except that on August 23, 2009, A uses 15 of the
vehicles that were not used in July. The remaining 10
vehicles are not used in August. A does not file Form
2290 electronically but uses a paper Form 2290. A
has correctly filed and the IRS returns the receipted
Schedule 1 (Form 2290) to A for 15 vehicles.
(4)Effective/Applicability date.This
paragraph (c) applies to returns filed after
the date of publication of the Treasury de-
cision adopting these rules as final regula-
tions in theFederal Register.
Par. 9. Section 41.6071(a)–1 is
amended by adding paragraph (c) to read
as follows:
§41.6071(a)–1 Time for filing returns.
*****
(c)Effect of sale during taxable pe-
riod. A person that is liable for tax under
§41.4481–2(a)(1)(i)(A), (B), (C), or (D)
after taking into account the modification
required under §41.4481–2(a)(2) is treated
as liable for tax under the same provision
of §41.4481–2(a)(1)(i) for purposes of this
section.
§41.6156–1 [Removed]
Par. 10. Section 41.6156–1 is removed.
LindaE.Stiff,
Deputy Commissioner for
Services and Enforcement.
(Filed by the Office of the Federal Register on January 15,
2009, 8:45 a.m., and published in the issue of the Federal
Register for January 16, 2009, 74 F.R. 2910)
Deletions From Cumulative
List of Organizations
Contributions to Which
are Deductible Under Section
170 of the Code
Announcement 2009–21
The Internal Revenue Service has re-
voked its determination that the organi-
zations listed below qualify as organiza-
tions described in sections 501(c)(3) and
170(c)(2) of the Internal Revenue Code of
1986.
Generally, the Service will not disallow
deductions for contributions made to a
listed organization on or before the date
of announcement in the Internal Revenue
Bulletinthatanorganizationnolonger
qualifies. However, the Service is not
precluded from disallowing a deduction
for any contributions made after an or-
ganization ceases to qualify under section
170(c)(2) if the organization has not timely
filed a suit for declaratory judgment under
section 7428 and if the contributor (1) had
knowledge of the revocation of the ruling
or determination letter, (2) was aware that
such revocation was imminent, or (3) was
in part responsible for or was aware of the
activities or omissions of the organization
that brought about this revocation.
If on the other hand a suit for declara-
tory judgment has been timely filed, con-
tributions from individuals and organiza-
tions described in section 170(c)(2) that
are otherwise allowable will continue to
be deductible. Protection under section
7428(c) would begin on March 30, 2009
and would end on the date the court first
determines that the organization is not de-
scribed in section 170(c)(2) as more partic-
ularly set forth in section 7428(c)(1). For
individual contributors, the maximum de-
duction protected is $1,000, with a hus-
band and wife treated as one contributor.
March 30, 20097302009–13 I.R.B.

This benefit is not extended to any indi-
vidual, in whole or in part, for the acts or
omissions of the organization that were the
basis for revocation.
Homebuyer Gift Charity, Inc
Greensburg, PA
Foundations Status of Certain
Organizations
Announcement 2009–22
The following organizations have failed
to establish or have been unable to main-
tain their status as public charities or as op-
erating foundations. Accordingly, grantors
and contributors may not, after this date,
rely on previous rulings or designations
in the Cumulative List of Organizations
(Publication 78), or on the presumption
arising from the filing of notices under sec-
tion 508(b) of the Code. This listing does
notindicate that the organizations have lost
their status as organizations described in
section 501(c)(3), eligible to receive de-
ductible contributions.
Former Public Charities. The follow-
ing organizations (which have been treated
as organizations thatare not private foun-
dations described in section 509(a) of the
Code) are now classified as private foun-
dations:
Absoloot Awareness Foundation,
Atlanta, GA
ACAPE Program, Bay City, MI
Advocate for the Elders, Houston, TX
Alliance for Christian Fellowship
International, Burnet, TX
American AFC, Inc., Twin Lakes, MI
American Physically Disabled Housing,
Inc., Eau Claire, WI
APP & M Home Care, Midway, GA
Choices Domestic Violence Solutions,
Gardena, CA
Community Churches Alliance of Benton,
Benton, AR
Daughters of Sarah, Tamarac, FL
Education People, Inc., Largo, FL
Entre Amigas, Inc., Lake Worth, FL
Foundation for Handicapped
Entrepreneurs, Inc., Denver, CO
G and J Johnson Foster Home Foundation
#1, Inc., Los Angeles, CA
GEM, Laguna Hills, CA
Girl Interrupted, Atlanta, GA
Global Youth Development, Inc.,
Kansas City, MO
Guardian Angels Care Assisted Living,
Inc., Zellwood, FL
Hampton Jewish Cultural Center, Inc.,
Westhampton Beach, NY
Harris Retreat, Middleton, TN
Houston Community Advocates, Inc.,
Houston, TX
Integrated Therapy Services of New
England Incorporated, West Haven, CT
Joint Opportunities, Fresno, CA
Kids Hope Educational Programs, Inc.,
Garden Grove, CA
Kingdom Builders Ministries, Inc.,
Litchfield Park, AZ
Lamar C. Brown’s Charitable Fund,
(Mississippi Community Foundation,
Inc.), Vicksburg, MS
Malcolm Foundation, Inc., Madison, MS
Motivational Centers International, Inc.,
Brooklyn, NY
New Beginning Christian Camp,
Ft. Worth, TX
New Beginning Outreach, Inc.,
Lancaster, CA
New Development, Inc., Pensacola, FL
New Life Youth Foundation, Inc.,
Laverne, CA
On My Way to Heaven Ministries, Inc.,
Raleigh, NC
Oregon Skills USA – Vica, Inc.,
Salem, OR
Parbamel, Inc., Jamaica, NY
Pine Island Angels Remembered, Inc.,
Bokeelia, FL
Precious Blessing, Inc., Garner, NC
Preventive Health for All Initiative, Inc.,
Wakefield, MA
Project Newhab, Inc., Venice, CA
Providers Group, Inc., Milwaukee, WI
PSCH Dewitt Ave. Housing Development
Fund Corp, College Point, NY
Raven Institute of Learning, Inc.,
Albany, NY
RCW Ministerium, Renville, MN
Recreation Development Network,
Belleville, IL
Redeeming the Time Outreach Ministries,
Richmond, TX
Refuge Pastors Retreat,
Mechanicsburg, PA
Rural Housing Network, Inc.,
Tappahannock, VA
Sage Youth Settlement, Walla Walla, WA
Save the Whole Man, Inc., Syracuse, NY
Self Image Development Center, Inc.,
Atlanta, GA
Serena Bailey Foundation, Inc.,
Lakeland, FL
Shaw Land Conservancy, Minerva, OH
Staplehurst, Inc., Miami, FL
Talented Tenth Foundation,
Hyattsville, MD
Team Rookee Corporation,
New Brownfels, TX
Teens With A Vision, Inc., WS, NC
True Image Enterprises, Inc., Chicago, IL
U S Arts Education Foundation,
Temple City, CA
With These Hands, Inc., Wildomar, CA
Wu-Kah-Ki Theatre Workshop,
Newark, NJ
Youth Empowerment Services,
Charlotte, NC
If an organization listed above submits
information that warrants the renewal of
its classification as a public charity or as
a private operating foundation, the Inter-
nalRevenueServicewillissuearulingor
determinationletterwiththerevisedclas-
sification as to foundation status. Grantors
and contributors may thereafter rely upon
such ruling or determination letter as pro-
videdinsection1.509(a)–7oftheIncome
Tax Regulations. It is not the practice of
the Service to announce such revised clas-
sification of foundation status in the Inter-
nal Revenue Bulletin.
Gain Recognition Agreements
With Respect to Certain
Transfers of Stock or
Securities by United
States Persons to Foreign
Corporations; Correction
Announcement 2009–23
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correcting amendment.
SUMMARY: This document contains a
correction to final regulations (T.D. 9446,
2009–9 I.R.B. 607) that were published in
theFederal Registeron Wednesday, Feb-
ruary 11, 2009 (74 FR 6952) under section
367(a) of the Internal Revenue Code con-
cerning gain recognition agreements filed
by United States persons with respect to
transfers of stock or securities to foreign
corporations.
2009–13 I.R.B.731March 30, 2009

DATES: This correction is effective March
10, 2009, and is applicable on February 11,
2009.
FOR FURTHER INFORMATION
CONTACT: S. James Hawes, (202)
622–3860 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulationsthat are the subject
of this document are under sections 338
and 367 of the Internal Revenue Code.
Need for Correction
As published, final regulations (T.D.
9446) contains an error that may prove to
be misleading and is in need of clarifica-
tion.
*****
Correction of Publication
Accordingly, 26 CFR part 1 is cor-
rected by making the following correcting
amendment:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.367(a)–8 is amended
by revising paragraph (k)(3) to read as fol-
lows:
§1.367(a)–8 Gain recognition agreement
requirements.
*****
(k) * * *
(3) * * * A disposition of the trans-
ferred stock or securities pursuant to an
exchange to which section 351, 354 (but
only in a reorganization described in sec-
tion 368(a)(1)(B)), or 721 applies, shall
not constitute a triggering event if the U.S.
transferor enters in to a new gain recogni-
tion agreement that provides that the dis-
positions described in paragraphs (k)(3)(i)
and (ii) of this section shall constitute trig-
gering events for purposes of the new gain
recognition agreement.
*****
Guy Traynor,
Acting Chief,
Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on March 9, 2009,
8:45 a.m., and published in the issue of the Federal Register
for March 10, 2009, 74 F.R. 10175)
Announcement of Disciplinary Sanctions From the Office
of Professional Responsibility
Announcement 2009-24
TheOfficeofProfessionalResponsi-
bility (OPR) announcesrecent disciplinary
sanctions involving attorneys, certified
public accountants, enrolled agents, en-
rolled actuaries, enrolled retirement plan
agents, and appraisers. These individuals
are subject to the regulations governing
practice before the Internal Revenue Ser-
vice (IRS), which are set out in Title 31,
Code of Federal Regulations, Part 10, and
which are published in pamphlet form as
Treasury Department Circular No. 230.
The regulations prescribe the duties and
restrictions relating to such practice and
prescribe the disciplinary sanctions for
violating the regulations.
The disciplinary sanctions to be im-
posed for violation of the regulations are:
Disbarred from practice before the
IRS—An individual who is disbarred is
not eligible to represent taxpayers before
the IRS.
Suspended from practice before the
IRS—An individual who is suspended is
not eligible to represent taxpayers before
the IRS during the term of the suspension.
Censured in practice before the
IRS—Censure is a public reprimand. Un-
like disbarment or suspension, censure
does not affect an individual’s eligibility
to represent taxpayers before the IRS, but
OPR may subject the individual’s future
representations to conditions designed to
promote high standards of conduct.
Monetary penalty—A monetary
penalty may be imposed on an individual
who engages in conduct subject to sanc-
tion or on an employer, firm, or entity
if the individual was acting on its behalf
and if it knew, or reasonably should have
known, of the individual’s conduct.
Disqualification of appraiser—An
appraiser who is disqualified is barred
from presenting evidence or testimony in
any administrative proceeding before the
Department of the Treasury or the IRS.
Under the regulations, attorneys, cer-
tified public accountants, enrolled agents,
enrolled actuaries, and enrolled retirement
plan agents may not assist, or accept assis-
tance from, individuals who are suspended
or disbarred with respect to matters consti-
tuting practice (i.e., representation) before
the IRS, and they may not aid or abet sus-
pended or disbarred individuals to practice
before the IRS.
Disciplinary sanctions are described in
these terms:
Disbarred by decision after hearing,
Suspended by decision after hearing,
Censured by decision after hearing,
Monetary penalty imposed after hear-
ing, and Disqualified after hearing—An
administrative law judge (ALJ) conducted
an evidentiary hearing upon OPR’s com-
plaint alleging violation of the regulations
and issued a decision imposing one of
these sanctions. After 30 days from the
issuance of the decision, in the absence of
an appeal, the ALJ’s decision became the
final agency decision.
Disbarred by default decision, Sus-
pended by default decision, Censured by
default decision, Monetary penalty im-
posed by default decision, and Disqual-
ified by default decision—An ALJ, after
finding that no answer to OPR’s complaint
had been filed, granted OPR’s motion for a
default judgment and issued a decision im-
posing one of these sanctions.
Disbarment by decision on appeal,
Suspended by decision on appeal, Cen-
sured by decision on appeal, Monetary
penalty imposed by decision on ap-
March 30, 20097322009–13 I.R.B.

peal, and Disqualified by decision on
appeal—The decision of the ALJ was
appealed to the agency appeal authority,
acting as the delegate of the Secretary
of the Treasury, and the appeal authority
issued a decision imposing one of these
sanctions.
Disbarred by consent, Suspended by
consent, Censured by consent, Mone-
tary penalty imposed by consent, and
Disqualified by consent—In lieu of a
disciplinary proceeding being instituted
or continued, an individual offered a con-
sent to one of these sanctions and OPR
accepted the offer. Typically, an offer
of consent will provide for: suspension
for an indefinite term; conditions that the
individual must observe during the sus-
pension; and the individual’s opportunity,
after a stated number of months, to file
with OPR a petition for reinstatement af-
firming compliance with the terms of the
consent and affirming current eligibility
to practice (i.e., an active professional
license or active enrollment status). An
enrolled agent or an enrolled retirement
plan agent may also offer to resign in order
to avoid a disciplinary proceeding.
Suspended by decision in expedited
proceeding, Suspended by default de-
cision in expedited proceeding, Sus-
pended by consent in expedited pro-
ceeding—OPR instituted an expedited
proceeding for suspension (based on cer-
tain limited grounds, including loss of a
professional licenseand criminal convic-
tions).
OPR has authority to disclose the
grounds for disciplinary sanctions in these
situations: (1) an ALJ or the Secretary’s
delegate on appeal has issued a decision
on or after September 26, 2007, which was
theeffectivedateofamendmentstothe
regulations that permit making such deci-
sions publicly available; (2) the individual
has settled a disciplinary case by signing
OPR’s “consent to sanction” form, which
requires consenting individuals to admit to
one or more violations of the regulations
and to consent to the disclosure of the in-
dividual’s own return information related
to the admitted violations (for example,
failure to file Federal income tax returns);
or (3) OPR has issued a decision in an
expedited proceeding for suspension.
Announcements of disciplinary sanc-
tions appear in the Internal Revenue Bul-
letin at the earliest practicable date. The
sanctions announced below are alphabet-
ized first by the names of states and sec-
ond by the last names of individuals. Un-
less otherwise indicated, section numbers
(e.g., § 10.51) refer to the regulations.
City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
Colorado
DenverSletten, Douglas D.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
March 5, 2009
Kentucky
FrankfortWilliams, Larry T.CPASuspended by consent
for violation of § 10.51
(failure to file several tax
returns)
Indefinite from
December 8, 2008
New York
East RockawayGoldman, MichaelAttorneySuspended by decision
in expedited proceeding
under § 10.82 (attorney
disbarment)
Indefinite from
March 5, 2009
North Dakota
Sletten, Douglas D.,
See Colorado
Ohio
CincinnatiAlvaro, Michele A.CPASuspended by default
decision in expedited
proceeding under § 10.82
(revocation of CPA
license)
Indefinite from
March 5, 2009
2009–13 I.R.B.733March 30, 2009

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
Ohio (Continued)
BuffaloBates, Jr., James F.CPASuspended by default
decision in expedited
proceeding under § 10.82
(revocation of CPA
license)
Indefinite from
March 5, 2009
PataskalaBuzolith, Cathy L.CPASuspended by default
decision in expedited
proceeding under § 10.82
(revocation of CPA
license)
Indefinite from
March 5, 2009
Texas
HelotesDe La Garza, Roberto E. AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(suspension of attorney
license)
Indefinite from
March 5, 2009
Utah
Salt Lake CityMetcalf, Brent H.CPASuspended by default
decision in expedited
proceeding under
§ 10.82 (conviction
under 18 U.S.C. § 371,
conspiracy to commit tax
fraud; 26 U.S.C. § 7206,
assisting in the
preparation of a false
tax return)
Indefinite from
March 5, 2009
March 30, 20097342009–13 I.R.B.

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion.
It is not used where a position in a prior
ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is self
contained. In this case, the previously pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names in
subsequent rulings. After the original rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cases
in litigation, or the outcome of a Service
study.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
DC—Dummy Corporation.
DE—Donee.
Del. Order
—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
2009–13 I.R.B.iMarch 30, 2009

Numerical Finding List
1
Bulletins 2009–1 through 2009–13
Announcements:
2009-1, 2009-1 I.R.B.242
2009-2, 2009-5 I.R.B.424
2009-3, 2009-6 I.R.B.459
2009-4, 2009-8 I.R.B.597
2009-5, 2009-8 I.R.B.569
2009-6, 2009-9 I.R.B.643
2009-7, 2009-10 I.R.B.663
2009-8, 2009-8 I.R.B.598
2009-9, 2009-9 I.R.B.643
2009-10, 2009-9 I.R.B.644
2009-11, 2009-10 I.R.B.663
2009-12, 2009-11 I.R.B.686
2009-13, 2009-11 I.R.B.686
2009-14, 2009-11 I.R.B.687
2009-15, 2009-11 I.R.B.687
2009-16, 2009-11 I.R.B.691
2009-17, 2009-12 I.R.B.714
2009-18, 2009-12 I.R.B.714
2009-19, 2009-12 I.R.B.715
2009-20, 2009-12 I.R.B.716
2009-21, 2009-13 I.R.B.730
2009-22, 2009-13 I.R.B.731
2009-23, 2009-13 I.R.B.731
2009-24, 2009-13 I.R.B.732
Notices:
2009-1, 2009-2 I.R.B.250
2009-2, 2009-4 I.R.B.344
2009-3, 2009-2 I.R.B.250
2009-4, 2009-2 I.R.B.251
2009-5, 2009-3 I.R.B.309
2009-6, 2009-3 I.R.B.311
2009-7, 2009-3 I.R.B.312
2009-8, 2009-4 I.R.B.347
2009-9, 2009-5 I.R.B.419
2009-10, 2009-5 I.R.B.419
2009-11, 2009-5 I.R.B.420
2009-12, 2009-6 I.R.B.446
2009-13, 2009-6 I.R.B.447
2009-14, 2009-7 I.R.B.516
2009-15, 2009-6 I.R.B.449
2009-16, 2009-8 I.R.B.572
2009-17, 2009-8 I.R.B.575
2009-18, 2009-10 I.R.B.648
2009-19, 2009-10 I.R.B.660
2009-20, 2009-12 I.R.B.711
2009-21, 2009-13 I.R.B.724
Proposed Regulations:
REG-144615-02, 2009-7 I.R.B.561
REG-148568-04, 2009-5 I.R.B.421
Proposed Regulations— Continued:
REG-160872-04, 2009-4 I.R.B.358
REG-158747-06, 2009-4 I.R.B.362
REG-116699-07, 2009-13 I.R.B.727
REG-138326-07, 2009-9 I.R.B.638
REG-143686-07, 2009-8 I.R.B.579
REG-150670-07, 2009-4 I.R.B.378
REG-113462-08, 2009-4 I.R.B.379
REG-147636-08, 2009-9 I.R.B.641
REG-150066-08, 2009-5 I.R.B.423
Revenue Procedures:
2009-1, 2009-1 I.R.B.1
2009-2, 2009-1 I.R.B.87
2009-3, 2009-1 I.R.B.107
2009-4, 2009-1 I.R.B.118
2009-5, 2009-1 I.R.B.161
2009-6, 2009-1 I.R.B.189
2009-7, 2009-1 I.R.B.226
2009-8, 2009-1 I.R.B.229
2009-9, 2009-2 I.R.B.256
2009-10, 2009-2 I.R.B.267
2009-11, 2009-3 I.R.B.313
2009-12, 2009-3 I.R.B.321
2009-13, 2009-3 I.R.B.323
2009-14, 2009-3 I.R.B.324
2009-15, 2009-4 I.R.B.356
2009-16, 2009-6 I.R.B.449
2009-17, 2009-7 I.R.B.517
2009-18, 2009-11 I.R.B.670
Revenue Rulings:
2009-1, 2009-2 I.R.B.248
2009-2, 2009-2 I.R.B.245
2009-3, 2009-5 I.R.B.382
2009-4, 2009-5 I.R.B.408
2009-5, 2009-6 I.R.B.432
2009-6, 2009-12 I.R.B.694
2009-7, 2009-13 I.R.B.717
2009-8, 2009-10 I.R.B.645
Tax Conventions:
2009-5, 2009-8 I.R.B.569
Treasury Decisions:
9434, 2009-4 I.R.B.339
9435, 2009-4 I.R.B.333
9436, 2009-3 I.R.B.268
9437, 2009-4 I.R.B.341
9438, 2009-5 I.R.B.387
9439, 2009-5 I.R.B.416
9440, 2009-5 I.R.B.409
9441, 2009-7 I.R.B.460
9442, 2009-6 I.R.B.434
9443, 2009-8 I.R.B.564
9444, 2009-9 I.R.B.603
Treasury Decisions— Continued:
9445, 2009-9 I.R.B.635
9446, 2009-9 I.R.B.607
9447, 2009-12 I.R.B.694
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2008–27 through 2008–52 is in Internal Revenue Bulletin
2008–52, dated December 29, 2008.
March 30, 2009ii2009–13 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2009–1 through 2009–13
Notices:
99-35
Obsoleted by
Notice 2009-15, 2009-6 I.R.B.449
2001-55
Modified by
Notice 2009-1, 2009-2 I.R.B.250
2002-27
Modified by
Notice 2009-9, 2009-5 I.R.B.419
2005-74
Obsoleted by
T.D. 9446, 2009-9 I.R.B.607
2007-26
Modified by
Notice 2009-15, 2009-6 I.R.B.449
2007-54
Obsoleted by
T.D. 9436, 2009-3 I.R.B.268
2008-11
Obsoleted by
T.D. 9436, 2009-3 I.R.B.268
2008-12
Obsoleted by
T.D. 9436, 2009-3 I.R.B.268
Rev. Proc. 2009-11, 2009-3 I.R.B.313
2008-13
Obsoleted by
T.D. 9436, 2009-3 I.R.B.268
List of forms modified and superseded by
Rev. Proc. 2009-11, 2009-3 I.R.B.313
Modified and clarified by
Notice 2009-5, 2009-3 I.R.B.309
2008-46
Obsoleted by
T.D. 9436, 2009-3 I.R.B.268
Rev. Proc. 2009-11, 2009-3 I.R.B.313
2008-100
Amplified and superseded by
Notice 2009-14, 2009-7 I.R.B.516
Proposed Regulations:
REG-144615-02
Corrected by
Ann. 2009-19, 2009-12 I.R.B.715
REG-149519-03
Withdrawn by
Ann. 2009-4, 2009-8 I.R.B.597
Proposed Regulations— Continued:
REG-148326-05
Corrected by
Ann. 2009-14, 2009-11 I.R.B.687
Revenue Procedures:
2007-17
Superseded by
Rev. Proc. 2009-14, 2009-3 I.R.B.324
2007-68
Superseded by
Rev. Proc. 2009-17, 2009-7 I.R.B.517
2007-71
Modified by
Notice 2009-3, 2009-2 I.R.B.250
2008-1
Superseded by
Rev. Proc. 2009-1, 2009-1 I.R.B.1
2008-2
Superseded by
Rev. Proc. 2009-2, 2009-1 I.R.B.87
2008-3
Superseded by
Rev. Proc. 2009-3, 2009-1 I.R.B.107
2008-4
Superseded by
Rev. Proc. 2009-4, 2009-1 I.R.B.118
2008-5
Superseded by
Rev. Proc. 2009-5, 2009-1 I.R.B.161
2008-6
Superseded by
Rev. Proc. 2009-6, 2009-1 I.R.B.189
2008-7
Superseded by
Rev. Proc. 2009-7, 2009-1 I.R.B.226
2008-8
Superseded by
Rev. Proc. 2009-8, 2009-1 I.R.B.229
2008-9
Superseded by
Rev. Proc. 2009-9, 2009-2 I.R.B.256
2008-17
Obsoleted in part by
Rev. Proc. 2009-18, 2009-11 I.R.B.670
2008-61
Superseded by
Rev. Proc. 2009-3, 2009-1 I.R.B.107
2008-65
Amplified and supplemented by
Rev. Proc. 2009-16, 2009-6 I.R.B.449
Revenue Procedures— Continued:
2008-68
Amplified and superseded by
Rev. Proc. 2009-15, 2009-4 I.R.B.356
Revenue Rulings:
65-286
Obsoleted by
T.D. 9435, 2009-4 I.R.B.333
76-54
Obsoleted by
T.D. 9435, 2009-4 I.R.B.333
92-19
Supplemented by
Rev. Rul. 2009-3, 2009-5 I.R.B.382
2008-19
Modified by
Rev. Rul. 2009-3, 2009-5 I.R.B.382
Treasury Decisions:
9436
Corrected by
Ann. 2009-15, 2009-11 I.R.B.687
9439
Corrected by
Ann. 2009-12, 2009-11 I.R.B.686
9441
Corrected by
Ann. 2009-18, 2009-12 I.R.B.714
9442
Corrected by
Ann. 2009-13, 2009-11 I.R.B.686
Ann. 2009-20, 2009-12 I.R.B.716
9446
Corrected by
Ann. 2009-23, 2009-13 I.R.B.731
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2008–27 through 2008–52 is in Internal Revenue Bulletin 2008–52, dated December 29,
2008.
2009–13 I.R.B.iiiMarch 30, 2009

INDEX
Internal Revenue Bulletins 2009–1 through
2009–13
The abbreviation and number in parenthesis following the index entry
refer to the specific item; numbers in roman and italic type following
the parenthesis refers to the Internal Revenue Bulletin in which the item
may be found and the page number on which it appears.
Key to Abbreviations:
AnnAnnouncement
CDCourt Decision
DODelegation Order
EOExecutive Order
PLPublic Law
PTEProhibited Transaction Exemption
RPRevenue Procedure
RRRevenue Ruling
SPRStatement of Procedural Rules
TCTax Convention
TDTreasury Decision
TDOTreasury Department Order
EMPLOYEE PLANS
Calculation of amount includible in income under section 409A,
correction to REG–148326–05 (Ann 14) 11,687
Contributions, automatic contribution arrangements (TD 9447)
12,694
Determination letters, issuing procedures (RP 6) 1,189
Full funding limitations, weighted average interest rates, seg-
ments rates for:
January 2009 (Notice 2) 4,344
February 2009 (Notice 16) 8,572
March 2009 (Notice 20) 12,711
Interim guidance under section 457A relating to deferred com-
pensation of nonqualified entities (Notice 8) 4,347
Letter rulings:
And determination letters, areas which will not be issued
from:
Associates Chief Counsel and Division Counsel (TE/GE)
(RP 3) 1,107
Associate Chief Counsel (International) (RP 7) 1,226
And general information letters, procedures (RP 4) 1,118
User fees, request for letter rulings (RP 8) 1,229
Penalties:
Categories of tax returns and claims for refund, tax return
preparer penalty under section 6694 (RP 11) 3,313
Tax return preparer (TD 9436) 3,268; correction (Ann 15) 11,
687
Qualified retirement plans:
Covered compensation tables, permitted disparity (RR 2) 2,
245
Required minimum distributions (RMDs) (Notice 9) 5,419
Section 403(b) plans, written plan requirement (Notice 3) 2,
250
EMPLOYEE PLANS—Cont.
Regulations:
26 CFR 1.401(k)–0 thru –3, –6, amended; 1.401(m)–0 thru
–3, amended; 1.402(c)–2, amended; 1.411(a)–4, amended;
1.414(w)–1, added; 54.4979–1, revised; automatic contri-
bution arrangements (TD 9447) 12,694
26 CFR 1.6060–1, amended; 1.6107–1, revised; 1.6109–2,
amended; 1.6694–0 thru –4, revised; 1.6695–1, –2, revised;
1.6696–1, revised; 54.6060–1, added; 54.6107–1, added;
54.6109–1, added; 54.6694–1 thru –4, added; 54.6695–1,
added; 54.6696–1, added; 54.7701–1, added; tax return pre-
parer penalties under sections 6694 and 6695 (TD 9436) 3,
268; correction (Ann 15) 11,687
Technical advice to IRS employees (RP 5) 1,161
EMPLOYMENT TAX
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1) 1,1
Penalties:
Categories of tax returns and claims for refund, tax return
preparer penalty under section 6694 (RP 11) 3,313
Tax return preparer (TD 9436) 3,268;correction(Ann15)11,
687
Postponement of certain tax-related deadlines by reason of a fed-
erally declared disaster or terroristic or military action (TD
9443) 8,564
Proposed Regulations:
26 CFR 31.3402(t)–0 thru –6, added and reserved;
31.3402(t)–7, added;31.3406(g)–2, amended;
31.6011(a)–4, amended; 31.6051–5, added; 31.6071(a)–1,
amended; 31.6302–1, –4, amended; withholding under
section 3402(t) (REG–158747–06) 4,362
26 CFR 31.6011(a)–1, –4, amended; 31.6302–0, –1,
amended; employer’s annual federal tax return and modi-
fications to the deposit rules (REG–148568–04) 5,421
Qualification to file Form 944, Employer’s ANNUAL Federal
Tax Return, or request to file Form 941, Employer’s QUAR-
TERLY Federal Tax Return (RP 13) 3,323
Regulations:
26 CFR 31.6011(a)–1, –4, amended; 31.6011(a)–1T, –4T,
revised; 31.6302–0, –1, amended; 31.6302–0T, added;
31.6302–1T, revised; employer’s annual federal tax return
and modifications to the deposit rules (TD 9440) 5,409
26 CFR 31.6060–1, added; 31.6107–1, added; 31.6109–2,
added; 31.6694–1 thru –4, added; 31.6695–1, added;
31.6696–1, added; 31.7701–1, added; tax return preparer
penalties under sections 6694 and 6695 (TD 9436) 3,268;
correction (Ann 15) 11,687
26 CFR 301.7508A–1, amended; postponement of certain
tax-related deadlines by reason of a federally declared dis-
aster or terroristic or military action (TD 9443) 8,564
Technical Advice Memoranda (TAMs) (RP 2) 1,87
Time for filing employment tax returns and modifications to de-
posit rules (TD 9440) 5,409; (REG–148568–04) 5,421
March 30, 2009iv2009–13 I.R.B.

EMPLOYMENT TAX—Cont.
Withholding on payments by government entities for property
and services (REG–158747–06) 4,362
ESTATE TAX
Actuarial tables under section 7520, update (Notice 18) 10,648
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1) 1,1
Penalties:
Categories of tax returns and claims for refund, tax return
preparer penalty under section 6694 (RP 11) 3,313
Tax return preparer (TD 9436) 3,268; correction (Ann 15) 11,
687
Postponement of certain tax-related deadlines by reason of a fed-
erally declared disaster or terroristic or military action (TD
9443) 8,564
Regulations:
26 CFR 20.6060–1, added; 20.6107–1, added; 20.6109–1,
added; 20.6694–1 thru –4, added; 20.6695–1, added;
20.6696–1, added; 20.7701–1, added; 26.6060–1, added;
26.6107–1, added; 26.6109–1, added; 26.6694–1 thru –4,
added; 26.6695–1, added; 26.6696–1, added; 26.7701–1,
added; tax return preparer penalties under sections 6694
and 6695 (TD 9436) 3,268; correction (Ann 15) 11,687
26 CFR 301.7508A–1, amended; postponement of certain
tax-related deadlines by reason of a federally declared dis-
aster or terroristic or military action (TD 9443) 8,564
Technical Advice Memoranda (TAMs) (RP 2) 1,87
EXCISE TAX
Credits, calculation of volume of denaturants in alcohol for fuel
credits (Notice 6) 3,311
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1) 1,1
Mandatory electronic filing of certain excise tax returns impo-
sition and computation of tax, credits and refunds for certain
uses and sales of vehicles (REG–116699–07) 13,727
Penalties:
Categories of tax returns and claims for refund, tax return
preparer penalty under section 6694 (RP 11) 3,313
Tax return preparer (TD 9436) 3,268; correction (Ann 15) 11,
687
Postponement of certain tax-related deadlines by reason of a fed-
erally declared disaster or terroristic or military action (TD
9443) 8,564
Proposed Regulations:
26 CFR 41.4481–1, –2, amended; 41.4483–3, amended;
41.4483–7, removed; 41.6001–1, –2, amended;
41.6011(a)–1, amended; 41.6071(a)–1, amended;
41.6156–1, removed; highway use tax; sold vehicles and
electronic filing (REG–116699–07) 13,727
EXCISE TAX—Cont.
Regulations:
26 CFR 40.6060–1, added; 40.6107–1, added; 40.6109–1,
added; 40.6694–1 thru –4, added; 40.6695–1, added;
40.6696–1, added; 40.7701–1, added; 41.6060–1,
added; 41.6107–1, added; 41.6109–2, added; 41.6694–1
thru –4, added; 41.6695–1, added; 41.6696–1, added;
41.7701–1, added; 44.6060–1, added; 44.6107–1,
added; 44.6109–1, added; 44.6694–1 thru –4, added;
44.6695–1, added; 44.6696–1, added; 44.7701–1,
added; 55.6060–1, added; 55.6107–1, added; 55.6109–1,
added; 55.6694–1 thru –4, added; 55.6695–1, added;
55.6696–1, added; 55.7701–1, added; 156.6060–1, added;
156.6107–1, added; 156.6109–1, added; 156.6694–1
thru –4, added; 156.6695–1, added; 156.6696–1, added;
156.7701–1, added; 157.6060–1, added; 157.6107–1,
added; 157.6109–1, added; 157.6694–1 thru –4, added;
157.6695–1, added; 157.6696–1, added; 157.7701–1,
added; 301.7701–15, amended; tax return preparer penal-
ties under sections 6694 and 6695 (TD 9436) 3,268;
correction (Ann 15) 11,687
26 CFR 301.7508A–1, amended; postponement of certain
tax-related deadlines by reason of a federally declared dis-
aster or terroristic or military action (TD 9443) 8,564
Technical Advice Memoranda (TAMs) (RP 2) 1,87
EXEMPT ORGANIZATIONS
Annual notice to donors regarding pending and settled declara-
tory judgment suits (Ann 1) 1,242
Letter rulings:
And determination letters:
Areas which will not be issued from Associates Chief
Counsel and Division Counsel (TE/GE) (RP 3) 1,107
Exemption application determination letter rulings under
sections 501 and 521 (RP 9) 2,256
And general information letters, procedures (RP 4) 1,118
User fees, request for letter rulings (RP 8) 1,229
List of organizations classified as private foundations (Ann 9) 9,
643; (Ann 22) 13,731
Penalties:
Categories of tax returns and claims for refund, tax return
preparer penalty under section 6694 (RP 11) 3,313
Tax return preparer (TD 9436) 3,268;correction(Ann15)11,
687
Regulations:
26 CFR 1.6060–1, amended; 1.6107–1, revised; 1.6109–2,
amended; 1.6694–0 thru –4, revised; 1.6695–1, –2, revised;
1.6696–1, revised; 53.6060–1, added; 53.6107–1, added;
53.6109–1, added; 53.6694–1 thru –4, added; 53.6695–1,
added; 53.6696–1, added; 53.7701–1, added; 56.6060–1,
added; 56.6107–1, added; 56.6109–1, added; 56.6694–1
thru –4, added; 56.6695–1, added; 56.6696–1, added;
56.7701–1, added; tax return preparer penalties under
sections 6694 and 6695 (TD 9436) 3,268; correction (Ann
15) 11,687
2009–13 I.R.B.vMarch 30, 2009

EXEMPT ORGANIZATIONS—Cont.
Revocations (Ann 3) 6,459;(Ann10)9,644;(Ann21)13,730
Suspension of tax-exempt statusof terrorist organization (Ann
17) 12,714
Technical advice to IRS employees (RP 5) 1,161
Tuition programs, modification to Notice 2001-55 (Notice 1) 2,
250
GIFT TAX
Actuarial tables under section 7520, update (Notice 18) 10,648
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1) 1,1
Penalties:
Categories of tax returns and claims for refund, tax return
preparer penalty under section 6694 (RP 11) 3,313
Tax return preparer (TD 9436) 3,268; correction (Ann 15) 11,
687
Postponement of certain tax-related deadlines by reason of a fed-
erally declared disaster or terroristic or military action (TD
9443) 8,564
Regulations:
26 CFR 25.6060–1, added; 25.6107–1, added; 25.6109–1,
added; 25.6694–1 thru –4, added; 25.6695–1, added;
25.6696–1, added; 25.7701–1, added; tax return preparer
penalties under sections 6694 and 6695 (TD 9436) 3,268;
correction (Ann 15) 11,687
26 CFR 301.7508A–1, amended; postponement of certain
tax-related deadlines by reason of a federally declared dis-
aster or terroristic or military action (TD 9443) 8,564
Technical Advice Memoranda (TAMs) (RP 2) 1,87
INCOME TAX
Actuarial tables under section 7520, update (Notice 18) 10,648
Allocation of consideration and allocation and recovery of
basis in transactions involving corporate stock or securities
(REG–143686–07) 8,579
Anonymous tax return information, disclosure by tax return pre-
parer (Notice 13) 6,447
Annual notice to donors regarding pending and settled declara-
tory judgment suits (Ann 1) 1,242
Calculation of amount includible in income under section 409A,
correction to REG–148326–05 (Ann 14) 11,687
Conduit financing arrangements (REG–113462–08) 4,379
Consolidated returns, intercompany transactions (TD 9442) 6,
434; correction (Ann 13) 11,686; correction (Ann 20) 12,716
Corporations:
Creditor continuity of interest (TD 9434) 4,339
Foreign base company sales income (TD 9438) 5,387;
(REG–150066–08) 5,423
Transaction of interest, controlled foreign corporation (CFC),
subpart F income partnership blocker (Notice 7) 3,312
Transfers by U.S. persons of stock or securities to foreign
corporations (TD 9446) 9,607; correction (Ann 23) 13,731
INCOME TAX—Cont.
Transfers of stock or securitiesto foreign corporations under
section 304 (TD 9444) 9,603; (REG–147636–08) 9,641
Treatment of stock of a controlled corporation under section
355(a)(3)(B) (TD 9435) 4,333; (REG–150670–07) 4,378
Credits:
First-time homebuyer credit, allocation between unmarried
co-purchasers (Notice 12) 6,446
Low-income housing credit, 2009 population figures used for
calculation (Notice 21) 13,724
Rates for tax credit bonds (Notice 15) 6,449
Depreciation, election to forgo additional first year depreciation
deduction (RP 16) 6,449
Disciplinary actionsinvolving attorneys,certified public accoun-
tants, enrolled agents, and enrolled actuaries (Ann 2) 5,424;
(Ann 8) 8,598; (Ann 11) 10,663; (Ann 16) 11,691; (Ann 24)
13,732
Disclosure:
Of return information to the Bureau of Economic Analysis
(TD 9439) 5,416; correction (Ann 12) 11,686
Or use of information by preparers of returns (TD 9437) 4,
341
Disguised sales, section 707, REG–149519–03 withdrawn (Ann
4) 8,597
Employer-provided vehicles, cents-per-mile valuation rule, max-
imum vehicle values, 2009 (RP 12) 3,321
Guidance regarding treatment of certain obligations under sec-
tion 956(c) (Notice 10) 5,419
Information reporting:
Deadline for brokers to furnish payee statements (Notice 11)
5,420
Payments made in settlement of payment card and third party
network transactions under section 6050W, request for
comments (Notice 19) 10,660
Requirements for brokers for sales and transfers of securities
and issuers of securities for corporation actions affecting
basis, request for comments (Notice 17) 8,575
Insurance companies, prevailing state assumed interest rate ta-
bles, 2009 (RR 3) 5,382
Interest:
Investment:
Federal short-term, mid-term, and long-term rates for:
January 2009 (RR 1) 2,248
February 2009 (RR 5) 6,432
March 2009 (RR 8) 10,645
Rates, underpayments and overpayments, quarter beginning:
April 1, 2009 (RR 7) 13,717
Interim guidance under section 457A relating to deferred com-
pensation of nonqualified entities (Notice 8) 4,347
Interim standards under section 6694(a) (Notice 5) 3,309
Letter rulings:
And determination letters, areas which will not be issued
from:
Associates Chief Counsel and Division Counsel (TE/GE)
(RP 3) 1,107
Associate Chief Counsel (International) (RP 7) 1,226
March 30, 2009vi2009–13 I.R.B.

INCOME TAX—Cont.
And information letters issued by Associate Offices, determi-
nation letters issued by Operating Divisions (RP 1) 1,1
Money market fund, certain payments received from its invest-
ment advisor to maintain per share net asset value of $1.00 (RP
10) 2,267
Partnerships, conversion of partnership items with respect to tax
avoidance transactions (REG–138326–07) 9,638
Penalties:
Categories of tax returns and claims for refund, tax return
preparer penalty under section 6694 (RP 11) 3,313
Tax return preparer (TD 9436) 3,268; correction (Ann 15) 11,
687
Postponement of certain tax-related deadlines by reason of a fed-
erally declared disaster or terroristic or military action (TD
9443) 8,564
Pre-Filing Agreement (PFA) program, extended (RP 14) 3,324
Private foundations, organizations now classified as (Ann 9) 9,
643; (Ann 22) 13,731
Procedures for administrative review of a determination that an
authorized recipient has failedto safeguard tax returns or re-
turn information (TD 9445) 9,635
Proposed Regulations:
26 CFR 1.301–2, added; 1.302–2(c), removed; 1.302–5,
added; 1.304–1, revised; 1.304–2, –3, –5, amended;
1.351–2, amended; 1.354–1, amended; 1.355–1, amended;
1.356–1, amended; 1.358–1, –2, revised; 1.358–6,
amended; 1.368–1, amended; 1.861–12, added; 1.1002–1,
redesignated as 1.1001–6, and amended; 1.1016–2,
amended; 1.1374–10, revised; the allocation of consider-
ation and allocation and recovery of basis in transactions
involving corporate stock or securities (REG–143686–07)
8,579
26 CFR 1.355–2, amended; guidance regarding the treat-
ment of stock of a controlled corporation under section
355(a)(3)(B) (REG–150670–07) 4,378
26 CFR 1.367(a), revised; 1.482–0, –1, –2, –4, –8, amended;
1.482–7, revised; 1.482–9, added; section 482, methods to
determine taxable income in connection with a cost sharing
arrangement (CSA) (REG–144615–02) 7,561; correction
(Ann 19) 12,715
26 CFR 1.367(a)–9, added; 1.367(b)–4, amended; 1.1248–1,
amended; application of section 367 to section 351 ex-
change resulting from a transaction described in section
304(a)(1); treatment of gain recognized under section
301(c)(3) for purposes of section 1248 (REG–147636–08)
9,641
26 CFR 1.707–0, –3, –5, thru –9, amended; 1.752–3,
amended; section 707 regarding disguised sales, generally,
REG–149519–03 withdrawn (Ann 4) 8,597
26 CFR 1.881–3, amended; conduit financing arrangements
(REG–113462–08) 4,379
26 CFR 1.954–3, amended; guidance regarding foreign base
company sales income (REG–150066–08) 5,423
26 CFR 301.6231(c)–3, amended; 301.6231(c)–9, added; tax
avoidance transactions (REG–138326–07) 9,638
INCOME TAX—Cont.
26 CFR 301.6707–1, added; section 6707 and the failure
to furnish information regarding reportable transactions
(REG–160872–04) 4,358
Publications:
1167, General Rules and Specifications for Substitute Forms
and Schedules (RP 17) 7,517
1220, additional changes affecting tax year 2008 filing of in-
formation returns (Ann 7) 10,663
Qualified board or exchange under section 1256(g)(7)(C), Dubai
Mercantile Exchange (RR 4) 5,408
Qualified mortgage bonds (QMBs) and mortgage credit certifi-
cates (MCCs), average area housing purchase prices for 2009
(RP 18) 11,670
Regulations:
26 CFR 1.338–1, amended; 1.367(a)–3, amended;
1.367(a)–3T, –8T, removed; 1.367(a)–8, revised; 602.101,
amended; transfers by U.S. persons of stock or securities
to foreign corporations (TD 9446) 9,607; correction (Ann
23) 13,731
26 CFR 1.355–0 thru –2, amended; 1.355–0T, –2T, added;
guidance regarding the treatment of stock of a controlled
corporation under section 355(a)(3)(B) (TD 9435) 4,333
26 CFR 1.367(a)–1, added; 1.367(a)–1T, amended; 1.482–0,
–0T, –1, –1T, –2T. –4T, –5, amended; 1.482–7, redes-
ignated as 1.482–7A; 1.482–7T, added, 1.482–8, –8T,
–9T, amended; 1.861–17, amended; 1.6662–6, amended;
301.7701–1, amended; 602.101, amended; section 482,
methods to determine taxable income in connection with
a cost sharing arrangement (CSA) (TD 9441) 7,460;
correction (Ann 18) 12,714
26 CFR 1.367(a)–(3), amended; 1.367(a)–9T, added
1.367(b)–4, amended; 1.367(b)–4T, added; 1.1248–1,
amended; 1.248–1T, added; application of section 367
to section 351 exchange resulting from a transaction de-
scribedinsection304(a)(1);treatment of gain recognized
under section 301(c)(3) for purposes of section 1248 (TD
9444) 9,603
26 CFR 1.368–1, amended; creditor continuity of interest (TD
9434) 4,339
26 CFR 1.954–3, amended; 1.954–3T, added; guidance re-
garding foreign base company sales income (TD 9438) 5,
387
26 CFR 1.1502–13, –28, amended; consolidated returns, in-
tercompany obligations (TD 9442) 6,434; correction (Ann
13) 11,686;correction(Ann20)12,716
26 CFR 1.6060–1, amended; 1.6107–1, revised; 1.6109–2,
amended; 1.6694–0 thru –4, revised; 1.6695–1, –2, re-
vised; 1.6696–1, revised; 301.7701–15, amended; 602.101,
amended; tax return preparer penalties under sections 6694
and 6695 (TD 9436) 3,268; correction (Ann 15) 11,687
26 CFR 301.6103(j)(1)–1, amended; 301.6103(j)(1)–1T, re-
moved; disclosure of return information to the Bureau of
Economic Analysis (TD 9439) 5,416; correction (Ann 12)
11,686
2009–13 I.R.B.viiMarch 30, 2009

INCOME TAX—Cont.
26 CFR 301.6103(j)(1)–1T, added; disclosure of return infor-
mation to the Bureau of Economic Analysis, correction to
TD 9439 (Ann 12) 11,686
26 CFR 301.6103(p)(4)–1, added; 301.6103(p)(4)–1T, re-
moved; 301.6103(p)(7)–1, added; 301.6103(p)(7)–1T,
removed; procedures for administrative review of a deter-
mination that an authorized recipient has failed to safeguard
tax returns or return information (TD 9445) 9,635
26 CFR 301.7216–3, amended; 301.7216–3T, removed;
amendments to the section 7216 regulations - disclosure or
use of information by preparers of returns (TD 9437) 4,341
26 CFR 301.7508A–1, amended; postponement of certain
tax-related deadlines by reason of a federally declared dis-
aster or terroristic or military action (TD 9443) 8,564
Revocations, exempt organizations (Ann 3) 6,459; (Ann 10) 9,
644; (Ann 21) 13,730
Section 382 limitation, ownership changes, pre-change losses
(Notice 14) 7,516
Section 482, methods to determine taxable income in connec-
tion with a cost sharing arrangement (CSA) (TD 9441) 7,460;
correction (Ann 18) 12,714; (REG–144615–02) 7,561;cor-
rection (Ann 19) 12,715
Section 6707 and the failure to furnish information regarding re-
portable transactions (REG–160872–04) 4,358
Standard Industry Fare Level (SIFL) formula (RR 6) 12,694
Stocks:
Section 305 REIT distributions of stock (RP 15) 4,356
Treatment of stock of a controlled corporation under section
355(a)(3)(B) (TD 9435) 4,333; (REG–150670–07) 4,378
Substitute forms and schedules, general rules and specifications
(RP 17) 7,517
Tax conventions:
Publication 515, Withholding of Tax on Nonresident Aliens
and Foreign Entities (For Withholding in 2008), and Publi-
cation 901, U.S. Tax Treaties (Rev. April 2008), changes in
tables 1 and 2 for Bulgaria, Canada, and Iceland (Ann 5) 8,
569
Taxpayer identification number (TIN), matching program and
new section 6050W (Ann 6) 9,643
Technical Advice Memoranda (TAMs) (RP 2) 1,87
Transferred basis, reorganization acquisition (Notice 4) 2,251
Update to Publication 1220, additional changes affecting tax year
2008 filing of information returns (Ann 7) 10,663
SELF-EMPLOYMENT TAX
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1) 1,1
Technical Advice Memoranda (TAMs) (RP 2) 1,87
March 30, 2009viii2009–13 I.R.B.

2009–13 I.R.B.March 30, 2009

March 30, 20092009–13 I.R.B.

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