Internal Revenue Bulletin 2009-25 (PDF rendition): IRS Notices

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

Bulletin No. 200
9-25
June 22, 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.
SPECIAL ANNOUNCEMENT
Announcement 2009–51, page 1105.
This announcement is temporarily suspending the reporting re-
quirement for FBARs due June 30, 2009, for those persons
who are not citizens, residents, or domestic entities. All per-
sons may rely on the definition of “United States person” found
in the instructions to the prior version of the FBAR (July 2000
version) to determine whether they have a filing obligation. All
other requirements of the current version of the FBAR form and
instructions (revised October 2008) still apply.
INCOME TAX
Notice 2009–49, page 1093.
This notice provides that, if the Treasury Department (or an
entity acting on its behalf) acquires preferred stock, common
stock, warrants to purchase common stock or other types of
equity of a financial institution or other entity pursuant to the
Emergency Economic Stabilization Act of 2008 (EESA), then
such acquisition is not a change in control event with respect
to which a payment can be made under a nonqualified deferred
compensation plan pursuant to section 409A(2)(2)(A)(v) of the
Code.
Notice 2009–52, page 1094.
Election of investment tax credit in lieu of production tax
credit; coordination with Department of Treasury grants
for specified energy property in lieu of tax credits.This
notice provides a description of the procedures that taxpayers
will be required to follow to make an irrevocable election to take
the investment tax credit for energy property under section 48
of the Code in lieu of the production tax credit under section
45.
Notice 2009–53, page 1095.
Nonbusiness energy property credit.This notice provides
procedures that manufacturers may follow to certify property
as qualified nonbusiness energy property under § 25C of the
Code, as well as guidance regarding the conditions under which
taxpayers seeking to claim the § 25C credit may rely on a
manufacturer’s certification. This notice also includes transi-
tion rules to provide taxpayers with guidance concerning the
interaction of the effective date and timing provisions of the
Energy Policy Act, the Energy Improvement and Extension Act,
and the American Recovery and Reinvestment Tax Act. Notice
2006–26 superseded.
EMPLOYEE PLANS
Notice 2009–49, page 1093.
This notice provides that, if the Treasury Department (or an
entity acting on its behalf) acquires preferred stock, common
stock, warrants to purchase common stock or other types of
equity of a financial institution or other entity pursuant to the
Emergency Economic Stabilization Act of 2008 (EESA), then
such acquisition is not a change in control event with respect
to which a payment can be made under a nonqualified deferred
compensation plan pursuant to section 409A(2)(2)(A)(v) of the
Code.
(Continued on the next page)
Announcements of Disbarments and Suspensions begin on page 1107.
Finding Lists begin on page ii.

Notice 2009–56, page 1100.
Weighted average interest rate update; corporate bond
indices; 30-year Treasury securities; segment rates.
This notice contains updates for the corporate bond weighted
average interest rate for plan years beginning in June 2009;
the 24–month average segment rates; the funding transitional
segment rates applicable for June 2009; and the minimum
present value transitional rates for May 2009.
ESTATE TAX
Announcement 2009–50, page 1105.
This document contains corrections to proposed regulations
(REG–119532–08, 2009–20 I.R.B. 1017) that provide guid-
ance on the portion of trust property includable in the grantor’s
gross estate if the grantor has retained the use of the property,
the right to an annuity, unitrust, graduated retained interest, on
other payment from such property for life, for any period not
ascertainable without reference to the grantor’s death, or for a
period that does not in fact end before the grantor’s death.
ADMINISTRATIVE
Announcement 2009–51, page 1105.
This announcement is temporarily suspending the reporting re-
quirement for FBARs due June 30, 2009, for those persons
who are not citizens, residents, or domestic entities. All per-
sons may rely on the definition of “United States person” found
in the instructions to the prior version of the FBAR (July 2000
version) to determine whether they have a filing obligation. All
other requirements of the current version of the FBAR form and
instructions (revised October 2008) still apply.
Announcement 2009–52, page 1106.
This document contains corrections to final and temporary reg-
ulations (T.D. 9448, 2009–20 I.R.B. 942) relating to the use of
actuarial tables in valuing annuities, interests for life or terms
of years and remainder or reversionary interests.
June 22, 20092009–25 I.R.B.

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.
2009–25 I.R.B.June 22, 2009

June 22, 20092009–25 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
Guidance Under
§ 409A(a)(2)(A)(v) on Certain
Transactions Pursuant to
the Emergency Economic
Stabilization Act of 2008
Notice 2009–49
I. PURPOSE
This notice provides guidance with re-
spect to whether a transaction under the
Emergency Economic Stabilization Act
of 2008, as amended (12 U.S.C. 5021et
seq.) (EESA), that involves the acquisition
by, or on behalf of, the Treasury Depart-
ment of preferred stock, common stock,
warrants to purchase common stock, or
other types of equity of a financial in-
stitution or other entity, is an event with
respect to which a payment can be made
under a nonqualified deferred compensa-
tion plan pursuant to § 409A(a)(2)(A)(v)
of the Internal Revenue Code (Code)
and § 1.409A–3(a)(5) of the Income Tax
Regulations (a permissible § 409A pay-
ment event). This notice clarifies that,
for purposes of § 1.409A–3(a)(5), such a
transaction is not a change in ownership or
effective control, or a change in the own-
ership of a substantial portion of the assets
of the corporation and, accordingly, is not
a permissible § 409A payment event. The
Treasury Department and the IRS intend
to amend the regulations under § 409A
to incorporate the guidance set out in this
notice. The guidance in this notice is ef-
fective for, and the amended regulations
will be applicable to, transactions occur-
ring on or after June 4, 2009.
II. BACKGROUND
A. Section 409A and Permissible
Change in Control Event Distributions
Section 409A prescribes certain re-
quirements applicable to nonqualified
deferred compensation plans. If a plan
does not meet those requirements, partic-
ipants in the plan are required to include
immediately compensation otherwise de-
ferred under the plan in income and pay
taxes on such income. As provided by
§ 409A(a)(1)(A)(i), a nonqualified de-
ferred compensation plan must comply
with the requirements of § 409A(a) both
in form and in operation.
Section 409A(a)(2)(A) provides that
compensation deferred under a nonqual-
ified deferred compensation plan may
not be distributed earlier than one of six
specified events or times that include, in
the case of a plan maintained by a cor-
poration, to the extent provided by the
Secretary of the Treasury (Secretary), a
change in the ownership or effective con-
trol of the corporation, or in the ownership
of a substantial portion of the assets of
the corporation. Section 409A(e)(2) pro-
vides that the Secretary shall prescribe
such regulations as may be necessary or
appropriate to carry out the purposes of
section 409A, including regulations relat-
ing to changes in ownership and control
of a corporation for purposes of section
409A(a)(2)(A)(v).
The Treasury Department and the IRS
issued final regulations under § 409A in
April 2007 (T.D. 9321, 2007–1 C.B. 1123
[72 Fed. Reg. 19234] (April 17, 2007)).
The final regulations apply to taxable years
beginning on or after January 1, 2009. Sec-
tion 1.409A–3(a) provides that the require-
ments of § 409A(a)(2)(A) are met only if
the plan provides that an amount of de-
ferred compensation under the plan may
be paid only upon one of the six payment
triggers set forth in § 1.409A–3(a). These
permissible payment triggers include, un-
der § 1.409A–3(a)(5), a change in the own-
ership or effective control of the corpora-
tion, or in the ownership of a substantial
portion of the assets of the corporation (in
accordance with § 1.409A–3(i)(5)). Sec-
tion 1.409A–3(i)(5) provides a definition
of a change in the ownership or effective
control of a corporation, or a change in the
ownership of a substantial portion of the
assets of the corporation (collectively re-
ferred to in this notice as a change in con-
trol event).
B. The Emergency Economic
Stabilization Act of 2008
The Treasury Department established
the Troubled Asset Relief Program
(TARP) under EESA, which was enacted
on October 3, 2008. EESA provided im-
mediate authority and facilities that the
Secretary could use to restore liquidity and
stability to the financial system. Section
101(a) of EESA authorizes the Secretary
to establish the TARP to “purchase, and
to make and fund commitments to pur-
chase, troubled assets from any financial
institution, on such terms and conditions
as are determined by the Secretary, and in
accordance with this Act and the policies
and procedures developed and published
by the Secretary.”
As part of its effort to restore liquid-
ity and stability to the financial system,
the Treasury Department has developed
several programs and may develop addi-
tional programs. Under these programs,
the Treasury Department has participated,
and may participate in the future, in nu-
merous transactions with financial insti-
tutions and other entities that involve the
acquisition by, or on behalf of, the Trea-
sury Department of preferred stock, com-
mon stock, warrants to purchase common
stock, or other types of equity of the finan-
cial institution or other entity (collectively
referred to as Treasury EESA Equity Ac-
quisition Transactions).
The Treasury Department and the IRS
anticipate that most ofthe financial insti-
tutions and other entities involved in Trea-
sury EESA Equity Acquisition Transac-
tions are, and will be, sponsors of nonqual-
ified deferred compensation plans subject
to § 409A of the Code. Questions have
arisen whether the Federal government’s
acquisition of an equity interest in a finan-
cial institution or other entity in connec-
tion with a Treasury EESA Equity Acqui-
sition Transaction constitutes a change in
control event and accordingly a permissi-
ble § 409A payment event.
The final regulations under § 409A
were promulgated before the enactment
of EESA. Therefore, the final regulations
do not explicitly provide guidance with
respect to whether a Treasury EESA Eq-
uity Acquisition Transaction constitutes a
change in control event and a permissible
§ 409A payment event.
The Treasury Department and IRS
have determined that a Treasury EESA
Equity Acquisition Transaction is not a
change in control event under § 409A and
the final regulations. Treating a Treasury
EESA Equity Acquisition Transaction as
a change in control event and, therefore, a
2009–25 I.R.B.1093June 22, 2009

permissible payment event, would be in-
consistent with the purposes of EESA and
§ 409A, and would be contrary to the pub-
lic interest. For example, payment of non-
qualified deferred compensation amounts
as a result of a Treasury EESA Equity
Acquisition Transaction could reduce the
liquidity of the financial institution or
other entity, which is directly contrary to
the purpose of a Treasury EESA Equity
Acquisition Transaction.
III. GUIDANCE
For purposes of § 409A, a Treasury
EESA Equity Acquisition Transaction is
not a change in control event and, ac-
cordingly, is not a permissible § 409A
payment event. (This notice does not
address whether a Treasury EESA Eq-
uity Acquisition Transaction constitutes
a change in control event for any other
purpose). Accordingly, a nonqualified
deferred compensation plan will fail to
satisfy the requirements of § 409A(a) if a
payment is made on account of a Treasury
EESA Equity Acquisition Transaction and
will not fail to satisfy the requirements of
§ 409A(a) merely because the plan fails to
make a payment on account of a Treasury
EESA Equity Acquisition Transaction. A
nonqualified deferred compensation plan
will not fail to satisfy the plan document
requirements of § 409A(a) and the regula-
tions thereunder merely because the plan
fails to explicitly provide that a Treasury
EESA Equity Acquisition Transaction
will not trigger a payment under the plan,
regardless of whether the plan incorpo-
rates the definition of a change in control
event by reference tothe final regulations
or sets forth a definition of a change in
control event that otherwise meets the re-
quirements of the final regulations. The
guidance in this notice is effective June 4,
2009.
IV. ANTICIPATED REGULATIONS
The Treasury Department and the IRS
intend to amend the regulations under
§ 409A(a) to incorporate the guidance set
out in this notice. Such amended regula-
tions will be applicable to Treasury EESA
Equity Acquisition Transactions entered
into on or after June 4, 2009.
V. DRAFTING INFORMATION
The principal author of this notice is
Bill Schmidt of the Office of Division
Counsel/Associate Chief Counsel (Tax
Exempt and Government Entities), al-
though other Treasury and IRS officials
participated in its development. For fur-
ther information on the provisions of
this notice, contact Bill Schmidt at (202)
927–9639 (not a toll-free number).
Election of Investment Tax
CreditinLieuofProduction
Tax Credit; Coordination
With Department of Treasury
Grants for Specified Energy
Property in Lieu of Tax Credits
Notice 2009–52
This notice describes the procedures
that taxpayers will be required to follow to
make the irrevocable election to take the
investment tax credit determined under
§ 48 of the Internal Revenue Code in lieu
of the production tax credit under § 45
with respect to certain renewable energy
facilities. This election was created by
the American Recovery and Reinvestment
Tax Act of 2009, Division B of Pub. L.
111–5, 123 Stat 115 (the Act), which was
enacted on February 17, 2009. This notice
includes information about election pro-
cedures and the documentation required to
complete the election. The notice also de-
scribes the coordination of the tax credits
under §§ 45 and 48 with Treasury Depart-
ment grants for specified energy property
under § 1603 of the Act (Section 1603
Grants).
SECTION 1. Background
.01In General. Section 48(a)(5) al-
lows taxpayers to irrevocably elect to take
the investment tax credit determined un-
der § 48 in lieu of the production tax credit
under § 45 with respect to certain renew-
able energy facilities. Section 46 pro-
vides for the investment tax credit and in-
cludes in that credit the energy credit de-
termined under § 48. Except as other-
wise provided in § 48(c)(1)(B), (2)(B), and
(3)(B), the energy credit for any taxable
year is the energy percentage of the basis
of each energy property placed in service
during the taxable year. Section 48(a)(1).
Section 48(a)(5)(A) provides that qualified
property that is part of a qualified invest-
ment credit facility shall be treated as en-
ergy property for purposes of § 48, and
that the energy percentage with respect to
such property shall be 30 percent. Sec-
tion 48(a)(5)(C) provides that taxpayers
may elect to treat certain qualified facili-
ties (within the meaning of § 45) as qual-
ified investment credit facilities. Section
48(a)(5)(B) provides that no credit shall be
allowed under § 45 for any taxable year
with respect to any qualified investment
credit facility.
.02Qualified Investment Credit Facil-
ity. Section 48(a)(5)(C) provides that the
term “qualified investment credit facil-
ity” means a qualified facility (within the
meaning of § 45)—
(1) that is described in § 48(a)(5(C)(i)
or (ii);
(2) for which the taxpayer makes an ir-
revocable election to have § 48(a)(5) ap-
ply; and
(3) with respect to which no credit has
been allowed under § 45.
SECTION 2. Election Procedures
.01In General. Anelectiontotreata
qualified facility as a qualified investment
credit facility and take the investment tax
credit determined under § 48 in lieu of the
production tax credit under § 45 will be ef-
fective if it is made in the form and man-
ner set forth in this notice. To make the
election with respect to a qualified facil-
ity, a taxpayer must claim the energy credit
with respect to qualified property that is
an integral part of the facility on a com-
pleted Form 3468 and file such form with
the taxpayer’s income tax return for the
year in which the property is placed in ser-
vice. The taxpayer must make a separate
election for each qualified facility that is to
be treated as a qualified investment credit
facility. The taxpayer must also attach a
statement to the Form 3468 that includes
the following information:
(1) The name, address, taxpayer identi-
fication number, and telephone number of
the taxpayer.
(2) For each qualified investment credit
facility:
(i) A detailed technical description of
the facility, including generating capacity.
June 22, 200910942009–25 I.R.B.

(ii) A detailed technical description of
the energy property placed in service dur-
ing the taxable year as an integral part of
the facility, including a statement that the
property is an integral part of such facility.
(iii) The date that the energy property
was placed in service.
(iv) An accounting of the taxpayer’s ba-
sis in the energy property.
(v) A depreciation schedule reflecting
the taxpayer’s remaining basis in the en-
ergy property after the energy credit is
claimed.
(3) A statement that the taxpayer has not
and will not claim a Section 1603 Grant for
property for which the taxpayer is claiming
the energy credit.
(4) A declaration, applicable to the
statement and any accompanying docu-
ments, signed by the taxpayer, or signed
by a person currently authorized to bind
the taxpayer in such matters, in the fol-
lowing form:
“Under penalties of perjury, I declare
that I have examined this statement, in-
cluding accompanying documents, and
to the best of my knowledge and belief,
the facts presented in support of this
statement are true, correct, and com-
plete.”
.02Effective Date. The election to take
the investment tax credit determined under
§ 48 in lieu of the production tax credit
under § 45 is available for facilities placed
in service after December 31, 2008.
.03Deadline for Making Election.The
election to take the investment tax credit
determinedunder§48inlieuofthepro-
duction tax credit under § 45 must be made
on a timely filed return (including exten-
sions) for the taxable year in which facility
that is to be treated a qualified investment
credit facility is placed in service.
.04Revocation. Section 48(a)(5)(C)
makes the election to treat a facility as a
qualified investment credit facility irrevo-
cable.
SECTION 3. Documentation Required
In order to satisfy the recordkeeping re-
quirements of § 6001 and the regulations
thereunder, a taxpayer that elects to claim
the investment tax credit determined under
§ 48 in lieu of the production tax credit un-
der § 45 must retain adequate books and
records. This requirement specifically in-
cludes the statement described in section 2
of this notice, the Form 3468, and all sup-
porting documentation relevant to the elec-
tion and the taxpayer’s credit claim under
§ 48, so that, for any taxable year, the IRS
may verify that the property with respect to
which the taxpayer claimed the credit sat-
isfies the applicable requirements of § 48
and this notice.
SECTION 4. Coordination with
Department Of Treasury Grants
Section 48(d) governs the interaction
between the investment tax credit deter-
mined under § 48 and Section 1603 Grants.
Generally, § 1603 of the Act requires the
Treasury Department to make grants to
persons who place inservice specified
energy property (including certain energy
property eligible for the investment tax
credit determined under § 48 or the pro-
duction tax credit under § 45). Section
48(d)(1) provides, in the case of property
with respect to which the Treasury makes
aSection1603Grant,thatnocreditmay
be determined under § 48 or § 45 with
respect to such property for the taxable
year in which such grant is made or any
subsequent taxable year.
SECTION 5. Paperwork Reduction Act
The collection of information contained
in this notice has been reviewed and ap-
proved by the Office of Management and
Budget in accordance with the Paperwork
Reduction Act (44 U.S.C. 3507) under
control number 1545–2145.
An agency may not conduct or sponsor,
and a person is not required to respond
to, a collection of information unless the
collection of information displays a valid
OMB control number.
The collection of information is in sec-
tion 2 of this notice. This information is
required to be collected and retained in or-
der to ensure that energy property meets
the requirements for the investment tax
credit determined under § 48. This infor-
mation will be used to determine whether
the property for which the energy credit is
claimed is energy property that qualifies
for the credit.
The collection of information is re-
quired to obtain a benefit.
The respondents are taxpayers provid-
ing a statement and filing a Form 3468 in
order to make the election to claim the in-
vestment tax credit determined under § 48
in lieu of the production tax credit under
§ 45. The estimated total annual reporting
burden is 100 hours. The estimated annual
burden per respondentvariesfrom50to70
minutes, depending on individual circum-
stances, with an estimated average burden
of 60 minutes to complete the statement re-
quired to claim the credit. The estimated
number of respondents is 100. The esti-
mated frequency of responses is once.
Books or records relating to a collection
of information must be retained as long
as their contents may become material in
the administration of any Internal Revenue
law. Generally, tax returns and tax return
information are confidential, as required
by 26 U.S.C. 6103.
SECTION 6. Drafting Information
The principal author of this notice is
Jennifer C. Bernardini of the Office of
Associate Chief Counsel (Passthroughs
& Special Industries). For further in-
formation regarding this notice, contact
Jennifer C. Bernardini at (202) 622–3110
(not a toll-free call).
Nonbusiness Energy Property
Notice 2009–53
SECTION 1. PURPOSE
This notice updates interim guidance,
pending the issuance of regulations, relat-
ing to the credit for nonbusiness energy
property under § 25C of the Internal
Revenue Code. Specifically, this notice
provides procedures that manufacturers
may follow to certifyproperty as either
eligible building envelope components or
qualified energy property, as well as guid-
ance regarding the conditions under which
taxpayers seeking to claim the § 25C credit
may rely on a manufacturer’s certifica-
tion. Additionally, this notice provides
guidance about changes made to the § 25C
credit by the Energy Improvement and
Extension Act of 2008 (EIEA), Division
B of Pub. L. No. 110–343, 122 Stat. 3765
(2008), and the American Recovery and
Reinvestment Tax Act of 2009 (ARRTA),
Division B of Pub. L. No. 111–5, 123 Stat.
115 (2009). This notice also provides tran-
sition rules for certain nonbusiness energy
property acquired before June 1, 2009, and
for certain nonbusiness energy property
2009–25 I.R.B.1095June 22, 2009

placed in service after December 31, 2008.
The Internal Revenue Service (Service)
and the Treasury Department expect that
the regulations will incorporate the rules
set forth in this notice.
SECTION 2. BACKGROUND
.01Energy Policy Act of 2005. Section
1333 of the Energy Policy Act of 2005
(EPACT), Pub. L. No. 109–58, 119 Stat.
594 (2005), added § 25C to the Internal
Revenue Code. Section 25C, as added
by EPACT, provided a credit for amounts
paid or incurred for qualified energy ef-
ficiency improvements installed during
a taxable year and for residential energy
property expenditures paid or incurred by
a taxpayer during the taxable year. Section
25C, as added by EPACT and as modified
by EIEA and ARRTA, defines qualified
energy efficiency improvements as build-
ing envelope components that satisfy
specified efficiency standards (eligible
building envelope components) and the
requirements listed in section 2.05(1) of
this notice and defines residential energy
property expenditures as expenditures for
energy property thatsatisfies specified
energy standards (qualified energy prop-
erty) and the requirements listed in section
2.05(1) of this notice. The credit was
available for property placed in service
after December 31, 2005, and before Jan-
uary 1, 2008. Notice 2006–26, 2006–1
C.B. 622, as clarified by Notice 2006–53,
2006–1 C.B. 1180, provides guidance on
the credit under § 25C for property placed
in service after December 31, 2005, and
before January 1, 2008.
.02EIEA. Section 302 of EIEA rein-
stated and modified the § 25C credit for
property placed in service during 2009.
Neither EPACT nor EIEA provided any
credit under § 25C for property placed in
service during 2008.
Section 25C, as amended by EIEA, pro-
vided a credit against tax for the taxable
year in an amount equal to the sum of—
(1) Ten percent of the expenditures paid
or incurred by the taxpayer for qualified
energy efficiency improvements installed
during the taxable year, and
(2) The amount of expenditures for res-
idential energy property.
The maximum amount of credit al-
lowed was $50 for any advanced main
air circulating fan; $150 for any qualified
natural gas, propane, or oil furnace or hot
waterboiler;and$300foranyitemof
energy-efficient building property. The
maximum amount of the credit allow-
able to a taxpayer under § 25C for all
taxable years was $500 ($200 in the case
of amounts paid or incurred for exterior
windows (including storm windows and
skylights)).
.03EIEA Energy Efficiency Standards.
Section 25C, as amended by EIEA, and
Notice 2006–26, as clarified by Notice
2006–53, allowed a credit with respect to
the following property:
(1)Eligible Building Envelope Compo-
nents.
(a) An insulation material or system (in-
cluding any vapor retarder or seal to limit
infiltration) that—
(i) Is specifically and primarily de-
signed (within the meaning of section 4.03
of this notice) to reduce heat loss or gain
of a dwelling unit when installed in or on
the dwelling unit; and
(ii) May be taken into account in de-
termining whether the building thermal
envelope requirements established by the
International Energy Conservation Code
(IECC) are satisfied.
(b) An exterior window, skylight, or
door (other than a storm window or storm
door) that meets or exceeds the prescrip-
tive criteria established by the IECC for
the climate zone in which the window, sky-
light, or door is installed.
(c) A storm window that, in combina-
tion with the exterior window over which it
is installed, meets or exceeds the prescrip-
tive criteria established by the IECC for the
climate zone in which such storm window
is installed.
(d) A storm door that, in combination
with a wood door that is assigned a default
U factor by the IECC, does not exceed the
default U factor requirement assigned to
such combination by the IECC.
(e) Any metal roof that—
(i) has appropriate pigmented coatings
that are specificallyand primarily de-
signed to reduce the heat gain of a dwelling
unit when installed on the dwelling unit,
and
(ii) meets or exceeds either of the appli-
cable Energy Star program requirements.
The applicable Energy Star program re-
quirements for this purpose are those in
effect at the time the expenditures for the
roof are actually paid or incurred and those
in effect at the time the expenditures are
treated as made under § 25D(e)(8). (See
§ 25C(e)(1), which requires the application
of rules similar to those of § 25D(e)(8) (re-
lating to the time at which expenditures are
deemed made for purposes of the credit un-
der § 25D)).
(f) Any asphalt roof that—
(i) has appropriate cooling granules that
are specifically and primarily designed to
reduce the heat gain of a dwelling unit
when installed on the dwelling unit, and
(ii) meets or exceeds either of the
applicable Energy Star program require-
ments (within the meaning of section
2.03(1)(e)(ii) of this notice).
(2)Qualified Energy Property.
(a) An electric heat pump water heater
that yields an energy factor of at least 2.0 in
the standard Department of Energy (DOE)
test procedure.
(b) An electric heat pump that has
a heating seasonal performance factor
(HSPF) of at least 9, a seasonal energy
efficiency ratio (SEER) of at least 15, and
an energy efficiency ratio (EER) of at least
13.
(c) A central air conditioner that
achieves the highest efficiency tier that
has been established by the Consortium
forEnergyEfficiency,andisineffecton
January 1, 2006.
(d) A natural gas, propane, or oil water
heater that has an energy factor of at least
0.80 or a thermal efficiency of at least 90
percent.
(e) A stove that uses the burning of
biomass fuel to heat a dwelling unit or to
heat water for use in such a dwelling unit,
and that has a thermal efficiency rating of
at least 75 percent as measured using a
lower heating value.
(f) A natural gas, propane, or oil furnace
or hot water boiler that achieves an annual
fuel utilization efficiency rate of not less
than 95.
(g) A fan that is used in a natural gas,
propane, or oil furnace and has an annual
electricity use of no more than two per-
cent of the total annual site energy use of
the furnace (as determined in the standard
DOE test procedure).
.04ARRTA. Section 1121 of ARRTA
modified the credit under § 25C for
amounts paid or incurred in taxable years
beginning after December 31, 2008, and
extended the credit to apply to property
June 22, 200910962009–25 I.R.B.

that is placed in service in 2009 and 2010.
Section 25C, as amended by ARRTA—
(1) Provides, with respect to property
placed in service in 2009 and 2010, a credit
against the tax imposed for the taxable year
in an amount equal to 30 percent of the sum
of—
(a) The amount paid or incurred by the
taxpayer during the taxable year for quali-
fied energy efficiency improvements, and
(b) The amount paid or incurred by the
taxpayer during the taxable year for resi-
dential energy property expenditures;
(2) Limits the cumulative total of cred-
its allowed for taxable years beginning
in 2009 and 2010 to $1,500 per taxpayer
(credits allowed in, and unused credit lim-
itations from, prior years are disregarded
in applying this limitation); and
(3) Applies new energy efficiency stan-
dards for certain types of property (see sec-
tions 4.01 and 5.01 of this notice).
.05General Provisions. Under all three
of the acts, EPACT, EIEA, and ARRTA,
the following provisions apply:
(1)Requirements to Claim the Credit.
A taxpayer may claim a credit under § 25C
with respect to amounts paid or incurred
for an item of property only if each of the
following requirements is satisfied:
(a) The item is installed in or on a
dwelling unit located in the United States
and, at the time of installation, the dwelling
unit is owned and used by the taxpayer as
the taxpayer’s principal residence (within
the meaning of § 121). Thus, the credit
is only available for existing homes. See
§ 45L for the credit applicable to new
homes.
(b) The original use of the item com-
mences with the taxpayer.
(c) In the case of a building envelope
component described in section 2.03(1) or
4.01 of this notice, the component reason-
ably can be expected to remain in use for at
least five years. For this purpose, a compo-
nent will be treated as reasonably expected
to remain in use for at least five years if
the manufacturer offers, at no extra charge,
at least a two-year warranty providing for
repair or replacement of the component in
the event of a defect in materials or work-
manship. If the manufacturer does not of-
fer such a warranty, all relevant facts and
circumstances are taken into account in de-
termining whether the component reason-
ably can be expected to remain in use for
at least five years.
(2)Time of Expenditure. The credit is
allowed for amounts paid or incurred by
the taxpayer during the taxable year. Sec-
tion 25C(e)(1) incorporates § 25D(e)(8),
relating to the time expenditures are
treated as made. Accordingly, except as
provided in section 2.03(1)(e) and (f) of
this notice, expenditures will be treated as
made for purposes of § 25C when the orig-
inal installation of the property is complete
or, in the case of reconstruction, when the
original use of the reconstructed property
begins.
SECTION 3. REFERENCES TO
THE INTERNATIONAL ENERGY
CONSERVATION CODE
Manufacturers and taxpayers may treat
any reference in thisnotice to the Interna-
tional Energy Conservation Code (IECC)
as a reference to (1) the 2001 Supplement
of the 2000 International Energy Conser-
vation Code, (2) the 2004 Supplement of
the 2003 International Energy Conserva-
tion Code, or (3) the 2009 International
Energy Conservation Code (2009 IECC).
However, a reference to the 2009 IECC is
a reference only to the 2009 International
Energy Conservation Code.
SECTION 4. ELIGIBLE BUILDING
ENVELOPE COMPONENTS
.01 Under ARRTA, an eligible building
envelope component for a taxable year be-
ginning after December 31, 2008, is a com-
ponent that is placed in service on or before
February 17, 2009, and is described in sec-
tion 2.03(1) of this notice or a component
that is placed in service after February 17,
2009, and is described below:
(1)Insulation Material or System.An
insulation material or system (including
any vapor retarder or seal to limit infiltra-
tion) that—
(a) Is specifically and primarily de-
signed (within the meaning of section 4.03
of this notice) to reduce heat loss or gain
of a dwelling unit when installed in or on
the dwelling unit; and
(b) Meets the prescriptive criteria for
such material or system established by the
2009 IECC, as such Code (including sup-
plements) was in effect on February 17,
2009.
(2)Exterior Window, Skylight, or Door.
An exterior window, skylight, or door
(other than a storm window or storm door)
that—
(a) Has a U factor and Solar Heat Gain
Coefficient (SHGC) of 0.30 or below; and
(b) Meets the prescriptive criteria for
such component established by the IECC.
(3)Storm Window. A storm window
that, in combination with the exterior win-
dow over which it is installed—
(a) Has a U factor and SHGC of 0.30 or
below; and
(b) Meets the prescriptive criteria for
such component established by the IECC.
(4)Storm Door. A storm door that, in
combination with the exterior door over
which it is installed—
(a) Has a U factor and SHGC of 0.30 or
below; and
(b) Meets the prescriptive criteria for
such component established by the IECC.
(5)Metal Roof. Any metal roof de-
scribed in section 2.03(1)(e) of this no-
tice (ARRTA did not change the efficiency
standard for a metal roof).
(6)Asphalt Roof. Any asphalt roof de-
scribed in section 2.03(1)(f) of this no-
tice (ARRTA did not change the efficiency
standard for an asphalt roof).
.02Installation Costs. With respect
to eligible building envelope components,
the credit is allowed only for amounts paid
or incurred to purchase the components.
The credit is not allowed for amounts paid
or incurred for the onsite preparation, as-
sembly, or original installation of the com-
ponents.
.03Specifically and Primarily De-
signed. A component is not specifically
and primarily designed to reduce heat loss
or gain of a dwelling unit if it provides
structural support or a finished surface,
as in the case of drywall or siding. In
addition, a component is not specifically
and primarily designed to reduce heat loss
or gain of a dwelling unit if its principal
purpose is to serve any function unrelated
to the reduction of heat loss or gain. For
purposes of the preceding sentence, the
principal purpose of a component is to
serve functions unrelated to the reduction
of heat loss or gain if—
(1) Production costs attributable to fea-
tures other than those that reduce heat loss
or gain exceed production costs attribut-
able to features that reduce heat loss or
gain; or
(2) The facts and circumstances other-
wise establish that the component’s prin-
2009–25 I.R.B.1097June 22, 2009

cipal purpose is to serve a function other
than the reduction of heat loss or gain.
SECTION 5. QUALIFIED ENERGY
PROPERTY
.01 Under ARRTA, qualified energy
property for a taxable year beginning after
December 31, 2008, is property that is
placed in service on or before February 17,
2009, and is described in section 2.03(2)
of this notice or property that is placed
in service after February 17, 2009, and is
described below:
(1)Electric Heat Pump Water Heater.
An electric heat pump water heater de-
scribed in section 2.03(2)(a) of this no-
tice (ARRTA did not change the efficiency
standard for an electric heat pump water
heater).
(2)Electric Heat Pump. An electric
heat pump that achieves the highest effi-
ciency tier established by the Consortium
for Energy Efficiency, as in effect on Jan-
uary 1, 2009.
(3)Central Air Conditioner. A central
air conditioner that achieves the highest ef-
ficiency tier established by the Consortium
for Energy Efficiency, as in effect on Jan-
uary 1, 2009.
(4)Natural Gas, Propane, or Oil Wa-
ter Heater. A natural gas, propane, or oil
water heater that has an energy factor of at
least 0.82 or a thermal efficiency of at least
90 percent.
(5)Biomass-Burning Stove.A
biomass-burning stove described in sec-
tion 2.03(2)(e) of this notice (the retroac-
tive clarifying change ARRTA made to the
efficiency standard for a stove that burns
biomass is reflected in section 2.03(2)(e)).
(6)Natural Gas Furnace.Anatural
gas furnace described in section 2.03(2)(f)
of this notice (ARRTA did not change the
efficiency standard for a natural gas fur-
nace).
(7)NaturalGasHotWaterBoiler.A
natural gas hot water boiler that achieves
an annual fuel utilization efficiency rate of
not less than 90.
(8)Propane Furnace. A propane fur-
nace described in section 2.03(2)(f) of this
notice (ARRTA did not change the effi-
ciency standard for a propane furnace).
(9)Propane Hot Water Boiler.A
propane hot water boiler that achieves an
annual fuel utilization efficiency rate of
not less than 90.
(10)Oil Furnace. An oil furnace that
achieves an annual fuelutilization effi-
ciency rate of not less than 90.
(11)Oil Hot Water Boiler.Anoilhot
water boiler that achieves an annual fuel
utilization efficiency rate of not less than
90.
(12)Advanced Main Air Circulating
Fan. A fan described in section 2.03(2)(g)
of this notice (ARRTA did not change the
efficiency standard for a fan).
.02Installation Costs. For qualified en-
ergy property, the credit is allowed only for
amounts paid or incurred to purchase qual-
ified energy property and for expenditures
for labor costs properly allocable to the on-
site preparation, assembly, or original in-
stallation of the property.
.03Natural Gas, Propane, or Oil Fur-
nace with an Advanced Main Air Circu-
lating Fan. If a natural gas, propane, or
oil furnace is qualifiedenergy property, the
entire amount paid or incurred to purchase
and install the furnace,including any costs
attributable to the furnace’s main air cir-
culating fan, are taken into account in de-
termining the amount of the credit under
§ 25C. If the furnace isnot qualified energy
property, but the furnace’s main air circu-
lating fan is qualified energy property, only
the amount paid or incurred to purchase
and install the fan are taken into account in
determining the amount of the credit under
§ 25C. In such a case—
(1) The amount paid or incurred to pur-
chase and install the main air circulating
fan may be determined by any method that
reasonably allocates costs between the fan
and other components of the furnace;
(2) The manufacturer of the furnace
may determine, using any reasonable
method, the percentage of the cost of the
furnace that is allocable to the fan and
inform taxpayers of the percentage in the
certification it provides under section 6 of
this notice; and
(3) A taxpayer may treat this percentage
of the total amount paid or incurred to pur-
chase and install the furnace as the amount
paid or incurred to purchase and install the
advanced main air circulating fan.
.04Geothermal Heat Pump Property.
The credit under § 25D for geothermal
heat pump property expenditures in tax-
able years beginning after December 31,
2007, is described in Notice 2009–41,
2009–19 I.R.B. 933.
SECTION 6. MANUFACTURER’S
CERTIFICATION
.01Requirements Applicable to Manu-
facturer. The manufacturer of a building
envelope component or energy property
may certify to a taxpayer that the compo-
nent is an eligible building envelope com-
ponent or that the energy property is quali-
fied energy property by providing the tax-
payer with a certification statement that
satisfies the requirements of sections 6.04,
6.05 and 6.06 of this notice. The certifica-
tion statement may be provided by includ-
ingawrittencopyofthestatementwiththe
packaging of the component or property, in
printable form on the manufacturer’s web-
site, or in any other manner that will per-
mit the taxpayer to retain the certification
statement for tax recordkeeping purposes.
.02Taxpayer Reliance. Except as pro-
videdinsections6.03and6.08ofthis
notice, a taxpayer may rely on a manu-
facturer’s certification that a building en-
velope component is an eligible building
envelope component or that energy prop-
erty is qualified energy property. A tax-
payer is not required to attach the certifi-
cation statement to the return on which the
credit is claimed. However, § 1.6001–1(a)
of the Income Tax Regulations requires
that a taxpayer maintain such books and
records as are sufficient to establish the
entitlement to, and amount of, any credit
claimed by the taxpayer. Accordingly, a
taxpayer claiming a credit for an eligible
building envelope component or qualified
energy property should retain the certifi-
cation statement as part of the taxpayer’s
records for purposes of § 1.6001–1(a).
.03Reliance Permitted Only for Instal-
lation Consistent with Certification.Atax-
payer may rely on a manufacturer’s certi-
fication in the case of a building envelope
component only if the building envelope
component is installed in a manner that is
consistent with the manufacturer’s certifi-
cation. For example, in the case of a storm
window (or door), a taxpayer may rely
on the manufacturer’s certification only if
the component is installed over an exte-
rior window (or door) of a class identified
in the certification statement as one which
in combination with the storm window (or
door) has a U factor and SHGC of 0.30 or
below.
.04ContentofManufacturer’sCertifi-
cation; Required Information.A manufac-
June 22, 200910982009–25 I.R.B.

turer’s certification must contain the fol-
lowing information:
(1) The name and address of the manu-
facturer.
(2) Identification of the class of eligible
building envelope component as listed in
section 4.01 of this notice or the class of
qualified energy property as listed in sec-
tion 5.01 of this notice in which the com-
ponent or property is included.
(3) The make, model number, and any
other appropriate identifiers of the compo-
nent or property.
(4) A statement that the component is
an eligible building envelope component
as defined in section 4.01 of this notice
or the property is qualified energy prop-
erty as defined in section 5.01 of this no-
tice. In the case of a certification provided
after June 1, 2009, this statement may be
provided only for components that are el-
igible building envelope components and
property that is qualified energy property
under the rules applicable to components
and property placed in service after Febru-
ary 17, 2009.
.05Content of Manufacturer’s Certifi-
cation; Specific Information. A manufac-
turer’s certification statement must contain
any of the following statements that are ap-
plicable:
(1) In the case of an exterior window,
skylight, or door (other than a storm win-
dow or storm door), a statement that the
exterior window, skylight, or door has a U
factor and SHGC of 0.30 or below.
(2) In the case of a storm window, the
classes of exterior window (e.g.,single
pane; double pane, clear glass; double
pane, Low-E coating) over which the
storm window may be installed and that,
in combination with the storm window,
will have a U factor and SHGC of 0.30 or
below.
(3)Inthecaseofastormdoor,the
classes of exterior door (e.g., 1–3/4” insu-
lated steel, 50 percent or less glazing, dou-
ble pane, clear glass) over which the storm
door may be installed and that, in combi-
nation with the storm door, will have a U
factor and SHGC of 0.30 or below.
.06Content of Manufacturer’s Certifi-
cation; Required Declaration.
A manufacturer’s certification state-
ment must contain a declaration, signed
by a person currently authorized to bind
the manufacturer in these matters, in the
following form:
“Under penalties of perjury, I declare
that I have examined this certification
statement, and to the best of my knowl-
edge and belief, the facts are true, correct,
and complete.”
.07Manufacturer’s Records.Amanu-
facturer that certifies to a taxpayer that a
component is an eligible building envelope
component or that property is qualified en-
ergy property must retain in its records
documentation establishing that the com-
ponent or property satisfies the applicable
conditions of section 4.01 or 5.01 of this
notice. In the case of an exterior window,
the manufacturer must retain a record of its
National Fenestration Rating Council rat-
ing. If a manufacturercertifies the percent-
age of the cost of the furnace allocable to
an advanced main air circulating fan, the
manufacturer must maintain in its records
the basis for such allocation. The man-
ufacturer must, upon request, make such
documentation available for inspection by
the Service.
.08Effect of Erroneous Certification or
Failure to Satisfy Documentation Require-
ments. The Service may, upon examina-
tion (and after any appropriate consulta-
tion with the DOE or Environmental Pro-
tection Agency (EPA)), determine that a
component that has been certified under
this section is not an eligible building en-
velope component or that property that
has been certified under this section is not
qualified energy property. In that event, or
if the manufacturer of the component or
property fails to satisfy the requirements
relating to documentation in section 6.07
of this notice, the manufacturer’s right to
provide a certification on which future pur-
chasers of the component or property can
rely will be withdrawn, and taxpayers pur-
chasing the component or property after
the date on which the Service publishes an
announcement of the withdrawal may not
rely on the manufacturer’s certification.
Taxpayers may continue to rely on the cer-
tification for a component or property pur-
chased on or before the date on which the
announcement of the withdrawal is pub-
lished (including in cases in which the
component or property is not installed and
the credit is not claimed until after the
announcement of the withdrawal is pub-
lished). Manufacturers are reminded that
an erroneous certification statement may
result in the imposition of penalties—
(1) Under § 7206 for fraud and making
false statements; and
(2) Under § 6701 for aiding and abet-
ting an understatement of tax liability (in
the amount of $1,000 per return on which
a credit is claimed in reliance on the certi-
fication).
.09Availability of Certification Infor-
mation. Manufacturers are encouraged to
provide a listing of eligible building en-
velope components and qualified energy
property and applicablecertification infor-
mation on their websites to facilitate tax-
payer identification of qualified compo-
nents and energy property.
.10Special Rule for Energy Star.The
Energy Star label designates that the prod-
uct has met energy efficiency guidelines
set by the EPA and the DOE. Not all
Energy Star labeled building envelope
components qualify for the tax credit un-
der § 25C. The component must meet the
definition of an eligible building envelope
component in § 25C. Taxpayers can no
longerrelyonanEnergyStarlabelin
claiming the § 25C credit for exterior win-
dows and skylights placed in service after
the enactment of the ARRTA. Similarly,
an Energy Star label does not establish
that a product is qualified energy property.
The product must meet the definition of
qualifiedenergypropertyin§25C.
SECTION 7. EFFECTIVE DATES AND
TRANSITION RULES.
.01 For amounts that are paid or in-
curred in taxable years beginning after De-
cember 31, 2008, with respect to property
placed in service in calendar years 2009
and 2010, including amounts paid or in-
curred for property placed in service be-
fore February 18, 2009, the credit is com-
puted in accordance with sections 2.04(1)
and (2) of this notice.
.02 The efficiency standards listed for
EIEA in section 2.03 of this notice apply
to property placed in service before Febru-
ary 18, 2009, and the efficiency standards
listed for ARRTA in sections 4.01 and 5.01
of this notice apply to property placed in
service after February 17, 2009.
.03 In the case of amounts paid or in-
curred before June 1, 2009, for property
placed in service after February 17, 2009,
taxpayers may rely on:
(1) An Energy Star label for exterior
windows and skylights, rather than on a
2009–25 I.R.B.1099June 22, 2009

manufacturer’s certification statement, in
claiming the § 25C credit, if the window or
skylight is installed in the region identified
on the label;
(2) A manufacturer’s certification is-
sued before February 18, 2009, that is
made in accordance with Notice 2006–26,
as clarified by Notice 2006–53; or
(3) A manufacturer’s certification made
in accordance with the procedures of
Notice 2006–26, as clarified by Notice
2006–53, for certifications issued after
February 17, 2009, provided that the man-
ufacturer’s certification statement clearly
indicates that the item complies with the
efficiency standards contained in ARRTA.
.04 For amounts that are paid or in-
curred in taxable years beginning before
December 31, 2008, with respect to prop-
erty placed in service in calendar year
2009, the credit is computed in accordance
with section 2.02 of this notice.
SECTION 8. PAPERWORK
REDUCTION ACT
The collection of information contained
in this notice has been reviewed and ap-
proved by the Office of Management and
Budget in accordance with the Paperwork
Reduction Act (44 U.S.C. 3507) under
control number 1545–1989.
An agency may not conduct or sponsor,
and a person is not required to respond
to, a collection of information unless the
collection of information displays a valid
OMB control number.
The collections of information in this
notice are in section 6. This information
is required to be collected and retained
in order to ensure that property meets the
requirements for the nonbusiness energy
credit under § 25C. This information will
be used to determine whether the prop-
erty for which manufacturers provide cer-
tifications is property that qualifies for the
credit. The collection of information is re-
quired to obtain a benefit from manufactur-
ers’ certification statements that property
qualifies for the credit. The likely respon-
dents are corporations, partnerships, and
individuals.
The estimated total annual reporting
burden is 350 hours.
The estimated annual burden per re-
spondent varies from 2 hours to 3 hours,
depending on individual circumstances,
with an estimated average burden of 2.5
hours to complete the requests for certi-
fication required under this notice. The
estimated number of respondents is 140.
The estimated annual frequency of re-
sponses is on occasion.
Books or records relating to a collection
of information must be retained as long
as their contents may become material in
the administration of any Internal Revenue
law. Generally, tax returns and tax return
information are confidential, as required
by 26 U.S.C. 6103.
SECTION 9. EFFECT ON OTHER
DOCUMENTS
This notice supersedes Notice 2006–26,
as clarified by Notice 2006–53, which was
modified by Notice 2006–71, 2006–2 C.B.
316.
SECTION 10. DRAFTING
INFORMATION
The principal author of this notice is
Martha S. McRee of the Office of Asso-
ciate Chief Counsel (Passthroughs & Spe-
cial Industries). For further information
regarding this notice, contact Ms. McRee
at (202) 622–3110 (not a toll-free call).
Update for Weighted Average
Interest Rates, Yield Curves,
and Segment Rates
Notice 2009–56
This notice provides guidance as to the
corporate bond weighted average interest
rate and the permissible range of interest
rates specified under § 412(b)(5)(B)(ii)(II)
of the Internal Revenue Code as in ef-
fect for plan years beginning before 2008.
It also provides guidance on the corpo-
rate bond monthly yield curve (and the
corresponding spot segment rates), the
24-month average segment rates, and
the funding transitional segment rates
under § 430(h)(2). In addition, this no-
tice provides guidance as to the interest
rate on 30-year Treasury securities un-
der § 417(e)(3)(A)(ii)(II) as in effect for
plan years beginning before 2008, the
30-year Treasury weighted average rate
under § 431(c)(6)(E)(ii)(I), and the min-
imum present value segment rates under
§ 417(e)(3)(D) as in effect for plan years
beginning after 2007.
CORPORATE BOND WEIGHTED
AVERAGE INTEREST RATE
Sections412(b)(5)(B)(ii)and
412(l)(7)(C)(i), as amended by the Pen-
sion Funding Equity Act of 2004 and by
the Pension Protection Act of 2006 (PPA),
provide that the interest rates used to cal-
culate current liability and to determine
the required contribution under § 412(l)
for plan years beginning in 2004 through
2007 must be within a permissible range
based on the weighted average of the rates
of interest on amounts invested conser-
vatively in long term investment grade
corporate bonds during the 4-year period
ending on the last day before the beginning
of the plan year.
Notice 2004–34, 2004–1 C.B. 848, pro-
vides guidelines for determining the cor-
porate bond weighted average interest rate
and the resulting permissible range of in-
terest rates used to calculate current liabil-
ity. That notice establishes that the corpo-
rate bond weighted average is based on the
monthly composite corporate bond rate de-
rived from designated corporate bond in-
dices. The methodology for determining
the monthly composite corporate bond rate
as set forth in Notice 2004–34 continues to
apply in determining that rate. See Notice
2006–75, 2006–2 C.B. 366.
The composite corporate bond rate for
May 2009 is 6.95 percent. Pursuant to No-
tice 2004–34, the Service has determined
this rate as the average of the monthly
yields for the included corporate bond in-
dices for that month.
The following corporate bond weighted
average interest rate was determined for
plan years beginning in the month shown
below.
June 22, 200911002009–25 I.R.B.

For Plan Years
Beginning inPermissible Range
MonthYear
Corporate
Bond Weighted
Average90%to100%
June20096.46
5.81
6.46
YIELD CURVE AND SEGMENT
RATES
Generally for plan years beginning
after 2007 (except for delayed effective
dates for certain plans under sections 104,
105, and 106 of PPA), § 430 of the Code
specifies the minimum funding require-
ments that apply to single employer plans
pursuant to § 412. Section 430(h)(2) spec-
ifies the interest rates that must be used
to determine a plan’s target normal cost
and funding target. Under this provision,
present value is generally determined us-
ing three 24-month average interest rates
(“segment rates”), each of which applies
to cash flows during specified periods.
However, an election may be made under
§ 430(h)(2)(D)(ii) to use the monthly yield
curve in place of the segment rates. For
plan years beginning in 2008 and 2009, a
transitional rule under § 430(h)(2)(G) pro-
vides that the segment rates are blended
with the corporate bond weighted average
as specified above. An election may be
made under § 430(h)(2)(G)(iv) to use the
segment rates without applying the transi-
tional rule.
Notice 2007–81, 2007–44 I.R.B. 899,
provides guidelines for determining the
monthly corporate bond yield curve, the
24-month average corporate bond segment
rates, and the funding transitional segment
rates used to compute the target normal
cost and the funding target. Pursuant to
Notice 2007–81, the monthly corporate
bond yield curve derived from May 2009
data is in Table I at the end of this notice.
The spot first, second, and third segment
rates for the month of May 2009 are, re-
spectively, 4.27, 7.00, and 6.77. The three
24-month average corporate bond seg-
ment rates applicable for June 2009 under
the election of § 430(h)(2)(G)(iv) are as
follows:
First
Segment
Second
Segment
Third
Segment
5.28
6.726.84
The transitional segment rates under
§ 430(h)(2)(G) applicable for June 2009,
taking into account the corporate bond
weighted average of 6.46 stated above, are
as follows:
For Plan Years
Beginning in
First
Segment
Second
Segment
Third
Segment
20086.07
6.556.59
2009
5.67
6.636.71
30-YEAR TREASURY SECURITIES
INTEREST RATES
Section 417(e)(3)(A)(ii)(II) (prior to
amendment by PPA) defines the appli-
cable interest rate, which must be used
for purposes of determining the minimum
present value of a participant’s benefit
under § 417(e)(1) and (2), as the annual
rate of interest on 30-year Treasury se-
curities for the month before the date
of distribution or such other time as the
Secretary may by regulations prescribe.
Section 1.417(e)–1(d)(3) of the Income
Tax Regulations provides that the applica-
ble interest rate for a month is the annual
rate of interest on 30-year Treasury secu-
rities as specified by the Commissioner
for that month in revenue rulings, notices
or other guidance published in the Internal
Revenue Bulletin.
The rate of interest on 30-year Trea-
sury securities for May 2009 is 4.23 per-
cent. The Service has determined this rate
as the monthly average of the daily de-
termination of yield on the 30-year Trea-
sury bond maturing in February 2039 de-
termined each day through May 6, 2009,
and the yield on the 30-year Treasury bond
maturing in May 2039 determined each
day for the balance of the month.
Generally for plan years beginning
after 2007, § 431 specifies the mini-
mum funding requirements that apply to
multiemployer plans pursuant to § 412.
Section 431(c)(6)(B)specifies a minimum
amount for the full-funding limitation
described in section 431(c)(6)(A), based
on the plan’s current liability. Section
431(c)(6)(E)(ii)(I) provides that the inter-
est rate used to calculate current liability
for this purpose must be no more than 5
percent above and no more than 10 percent
below the weighted average of the rates of
interest on 30-year Treasury securities dur-
ing the four-year period ending on the last
day before the beginning of the plan year.
Notice 88–73, 1988–2 C.B. 383, provides
guidelines for determining the weighted
average interest rate. The following rates
were determined for plan years beginning
in the month shown below.
2009–25 I.R.B.1101June 22, 2009

For Plan Years
Beginning inPermissible Ran
ge
MonthYear
30-Year
Treasury
Weighted
Average
90%to
105%
June20094.423.98
4.65
MINIMUM PRESENT VALUE
SEGMENT RATES
Generally for plan years beginning af-
ter December 31, 2007, the applicable in-
terest rates under § 417(e)(3)(D) are seg-
ment rates computed without regard to a
24-month average. For plan years begin-
ning in 2008 through 2011, the applica-
ble interest rate is the monthly spot seg-
ment rate blended with the applicable rate
under § 417(e)(3)(A)(ii)(II) as in effect
for plan years beginning in 2007. Notice
2007–81 provides guidelines for determin-
ing the minimum present value segment
rates. Pursuant to that notice, the min-
imum present value transitional segment
rates determined for May 2009, taking into
account the May 2009 30-year Treasury
rate of 4.23 stated above, are as follows:
For Plan Years
Beginning in
First
Segment
Second
Segment
Third
Segment
20084.244.784.74
2009
4.255.345.25
DRAFTING INF
ORMATION
The principa
l author of this notice is
Tony Montana
ro of the Employee Plans,
Tax Exempt an
d Government Entities Di-
vision. Mr. M
ontanaro may be e-mailed at
RetirementP
lanQuestions@irs.gov.
June 22, 200911022009–25 I.R.B.

Table I
Monthly Yield Cu
rve for May 2009*
Maturity YieldMaturity YieldMaturity YieldMaturity YieldMaturity Yield
0.5
2.66
20.5
7.11
40.5
6.73
60.5
6.61
80.56.56
1.03.0821.0
7.09
41.06.7261.06.6181.0
6.55
1.5
3.49
21.5
7.07
41.5
6.72
61.5
6.61
81.56.55
2.03.8722.0
7.05
42.06.7162.06.6182.0
6.55
2.5
4.21
22.5
7.03
42.5
6.71
62.5
6.61
82.56.55
3.04.5323.07.0143.06.7163.06.6083.06.55
3.5
4.83
23.5
7.00
43.5
6.70
63.5
6.60
83.56.55
4.0
5.10
24.0
6.98
44.06.7064.06.6084.0
6.55
4.55.3524.5
6.97
44.5
6.70
64.5
6.60
84.56.55
5.0
5.59
25.0
6.95
45.0
6.69
65.0
6.60
85.06.55
5.55.8125.5
6.94
45.5
6.69
65.5
6.60
85.56.55
6.06.0126.0
6.92
46.0
6.69
66.06.5986.06.54
6.5
6.19
26.5
6.91
46.5
6.68
66.5
6.59
86.56.54
7.06.3627.0
6.90
47.06.6867.06.5987.0
6.54
7.56.5127.5
6.89
47.5
6.68
67.5
6.59
87.56.54
8.0
6.65
28.06.8848.06.6768.06.5988.0
6.54
8.5
6.77
28.5
6.87
48.5
6.67
68.5
6.59
88.56.54
9.0
6.88
29.0
6.86
49.0
6.67
69.0
6.58
89.0
6.54
9.56.9729.56.8649.56.6669.5
6.58
89.5
6.54
10.0
7.05
30.0
6.8550.0
6.6670.0
6.58
90.0
6.54
10.5
7.12
30.5
6.84
50.5
6.66
70.56.58
90.5
6.54
11.07.1831.06.83
51.0
6.6671.0
6.58
91.0
6.54
11.5
7.22
31.5
6.83
51.56.65 71.56.58
91.5
6.53
12.07.2632.06.8252.06.6572.06.58
92.0
6.53
12.5
7.29
32.5
6.81
52.56.65 72.56.57
92.5
6.53
13.07.3133.06.81
53.06.65
73.0
6.57
93.0
6.53
13.5
7.32
33.5
6.80
53.5
6.64
73.56.57
93.5
6.53
14.07.3234.0
6.79
54.0
6.6474.0
6.57
94.0
6.53
14.5
7.32
34.5
6.79
54.5
6.64
74.56.57
94.5
6.53
15.07.3135.06.7855.06.6475.06.5795.06.53
15.5
7.30
35.5
6.78
55.5
6.63
75.56.57
95.5
6.53
16.0
7.29
36.06.77
56.0
6.6376.0
6.57
96.0
6.53
16.5
7.27
36.5
6.76
56.5
6.63
76.56.56
96.5
6.53
17.07.2637.06.76
57.0
6.6377.0
6.56
97.0
6.53
17.5
7.24
37.56.7557.5
6.62
77.56.56
97.5
6.53
18.07.2238.06.7558.06.6278.06.56
98.0
6.52
18.5
7.20
38.5
6.74
58.5
6.62
78.56.56
98.5
6.52
19.0
7.17
39.0
6.7459.06.62
79.0
6.56
99.0
6.52
19.5
7.15
39.56.7459.56.6279.5
6.56
99.5
6.52
20.07.1340.06.7360.06.6180.0
6.56
100.0
6.52
2009–25 I.R.B.1103June 22, 2009

* This spot monthly yield curve repre-
sents data from May 2009 only, and under
the proposed regulations for § 430(h)(2),
this table is for use by § 430(h)(2)(D)(ii)
electing plans with valuation dates in
June 2009. Until final regulations are
effective, a reasonable interpretation of
§ 430(h)(2)(D)(ii) would permit plan
sponsors to use this table in conjunc-
tion with the applicable month rules of
§ 430(h)(2)(E). In such a case, this table
could also be used for a valuation as of a
date in May, July, August, or September
of 2009.
June 22, 200911042009–25 I.R.B.

Part IV. Items o
fGeneralInterest
Section 2036—
Graduated
Retained Inte
rests; Correction
Announcement
2009–50
AGENCY: Intern
al Revenue Service
(IRS), Treasur
y.
ACTION: Correc
tion to notice of pro-
posed rulemaki
ng.
SUMMARY: This d
ocument contains cor-
rections to a no
tice of proposed rulemak-
ing (REG–11953
2–08, 2009–20 I.R.B.
1017) that was
published in theFederal
Registeron Th
ursday, April 30, 2009,
at 74 FR 19913.
The corrections re-
late to propos
ed regulations that provide
guidance on th
e portion of trust property
includible i
n the grantor’s gross estate
if the granto
r has retained the use of the
property, th
e right to an annuity, unitrust,
graduated ret
ained interest, or other pay-
ment from such
property for life, for any
period not asc
ertainable without reference
to the grantor
’s death, or for a period that
does not in fac
t end before the grantor’s
death.
FOR FURTHER I
NFORMATION
CONTACT: The
resa M. Melchiorre, (202)
622–3090 (no
t a toll-free number).
SUPPLEMENTA
RY INFORMATION:
Background
Thenoticeof
proposed rulemaking that
is the subje
ct of this document is under
section 203
6 of the Internal Revenue Code.
Need for Cor
rection
As publishe
d, the notice of proposed
rulemaking
(REG–119532–08) that was
published on A
pril 30, 2009 (74 FR 19913)
contains erro
rs in one of the charts that are
misleading an
d needs clarification.
Correction to
Publication
Accordingly
, the notice of proposed
rulemaking w
hich was the subject of FR
Doc. E9–1000
3 is corrected as follows:
On page 19917
, §20.2036–1(c)(2)(iii)
Example 7(ii
i), the chart at the top of the
page is corr
ected to read as follows:
§20.2036–1
Transfers with retained life
estate.
*****
(c) * * *
(2) * * *
(iii) * * *
Example 7.(
i) * * *
(iii) * * *
Year 3Year 4
Year 5
Amount required to
generate annuity
Additional annuity
$34,560
Deferral period
$453,109$453,109
Additional
annuity
$28,800
Deferral pe
riod
$403,266$403,266
Annuity in year
of death
$144,000$2,117,647
2
,117,647
Total amount (sum) included in gross estate
$2,974,022
*****
Cynthia E.
Grigsby,
Senior Fed
eral Register Liaison Officer,
Publicati
ons and Regulations Branch,
Legal Pro
cessing Division,
Associat
e Chief Counsel
(Procedu
re and Administration).
(Filed by the Office of the Federal Register on June 2, 2009,
8:45 a.m., and published in the issue of the Federal Register
for June 3
, 2009, 74 F.R. 26597)
Temporary
Suspension of
FBAR Fili
ng Requirements for
Persons w
ho are not Citizens,
Resident
s, or Domestic
Entitie
s
Announce
ment 2009–51
The Inter
nal Revenue Service is tem-
porarily
suspending the reporting require-
ment with
respect to foreign bank accounts
(Form TD F
90–22.1 (Report of Foreign
Bank and F
inancial Accounts)) due on
June 30,
2009, for those persons who are
not citi
zens, residents, or domestic entities.
The revi
sed Form TD F 90–22.1 (October
2008) wa
s issued with a change in the
instruc
tions to the definition of “United
States
person.” The IRS has received a
number
of questions and comments from
the pub
lic concerning the new filing re-
quirement
that may require additional
guidance.
To reduce t
he burden on the public
with respe
ct to FBARs due on June 30,
2009, all
persons may rely on the defini-
tion of “U
nited States person” found in
the instr
uctions for the prior version of the
FBAR (the
July 2000 version) to deter-
mine whet
hertheyhaveanobligationto
file an F
BAR. The definition of “United
States p
erson” from the prior version is as
follows
:
United S
tates PersonThe term
“United
States person” means (1) a citi-
zen or re
sident of the United States, (2)
a domest
ic partnership, (3) a domestic
corpor
ation, or (4) a domestic estate or
trust.
The def
inition of the term “United
States
person” from the instructions for
the pri
or version of the FBAR form may
be reli
ed upon for purposes of determining
2009–25 I.R.B.1105June 22, 2009

whomustfileanFBAR.Allotherrequire-
ments of the current version of the FBAR
form and instructions (revision October
2008) are still in effect. The current ver-
sion of the form must be used when filing
an FBAR.
The substitution of the definition of
“United States person” from the instruc-
tions for the prior version of the FBAR
applies only with respect to FBARs due
on June 30, 2009. Additional guidance
will be issued with respect to FBARs due
in subsequent years.
The Service invites interested persons
to submit comments regarding the revised
FBAR form and instructions (revision
October 2008). Please submit comments
by August 31, 2009 to: Internal Revenue
Service, CC:PA:LPD:PR (Announcement
2009–51), room 5203, P.O. Box 7604, Ben
Franklin Station, Washington, DC 20044.
Submissions also may be hand delivered
Monday through Friday between the hours
of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR
(Announcement 2009–51), Courier’s
Desk, Internal Revenue Service,
1111 Constitution Avenue N.W.,
Washington, DC. Alternatively, taxpayers
may submit electronic comments
directly to the IRS e-mail address:
notice.comments@irscounsel.treas.gov
(attention: Announcement 2009–51).
The principal author of this announce-
ment is Adrienne Mikolashek of the Office
of Associate Chief Counsel (Procedure
and Administration). For further informa-
tion regarding this announcement, contact
Adrienne Mikolashek at 202–622–4940
not a toll-free call).
Use of Actuarial Tables in
Valuing Annuities, Interests
for Life or Terms of Years, and
Remainder or Reversionary
Interests; Correction
Announcement 2009–52
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correcting amendment.
SUMMARY: This document contains a
correction to final regulations (T.D. 9448,
2009–20 I.R.B. 942) that were published
in theFederal Registeron Thursday, May
7, 2009 (74 FR 21438). This regulation
relates to the use of actuarial tables in
valuing annuities, interests for life or terms
of years, and remainder or reversionary
interests.
DATES: This correction is effective on
June 8, 2009 and is applicable on May 1,
2009.
FOR FURTHER INFORMATION
CONTACT: Mayer R. Samuels, (202)
622–3090 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulation (T.D. 9448) that is
the subject of this correction is under sec-
tions 170 and 2032 of the Internal Revenue
Code.
Need for Correction
As published, T.D. 9448 contains errors
that may prove to be misleading and is in
need of clarification.
*****
Correction of Publication
Accordingly, 26 CFR parts 1 and 20 is
corrected by making the following correct-
ing amendments:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority:26USC7805***
Par. 2. For each section listed in the
table below, remove the language in the
“Remove” column and add in its place the
language in the “Add” column as set forth
below:
SectionRemoveAdd
§1.170A–12(e)(2) following the formula......Table 90CM in §20.2031–7....Table 2000CM in §20.2031–7T.
PART 20—ESTATE TAX; ESTATES
OF DECEDENTS DYING AFTER
AUGUST 16, 1954
Par. 3. The authority citation for part
20 continues to read in part as follows:
Authority:26USC7805***
Par. 4. Section 20.2032–1 is amended
by revising paragraph (f)(1) to read as fol-
lows:
§20.2032–1 Alternate valuation.
*****
(f) * * *
(1) [Reserved]. Further guidance, see
§20.2032–1T(f)(1).
*****
Treena V. Garrett,
Federal Register Liaison,
Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on June 5, 2009,
8:45 a.m., and published in the issue of the Federal Register
for June 8, 2009, 74 F.R. 27079)
June 22, 200911062009–25 I.R.B.

Announcement of Disciplinary Sanctions From the Office
of Professional Responsibility
Announcement 2009-53
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
findingthatnoanswertoOPR’scomplaint
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-
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 license and 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.
2009–25 I.R.B.1107June 22, 2009

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
Arkansas
JonesboroStraub, F. S.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment in
Louisiana)
Indefinite from
May 12, 2009
California
San JoseJenks, Kenneth E.Enrolled AgentSuspended by default
decision in expedited
proceeding under § 10.82
(conviction by Superior
Court of California,
County of Santa Clara,
for lewd/lascivious act
on a child by force, in
violation of PC 288(b)(1)
Indefinite from
May 13, 2009
Los AngelesKrohn, Charles H.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
May 27, 2009
San DiegoSwartzlander, Jeffrey C. AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(suspension of attorney
license)
Indefinite from
May 27, 2009
Colorado
FrederickScott, William S.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
May 21, 2009
Kansas
Franklin, Gene
See Missouri
Kentucky
Doan, Burgess L.,
See Ohio
Louisiana
Straub, F. S.,
See Arkansas
Maryland
ClarksburgBrennan, Richard A.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
May 12, 2009
June 22, 200911082009–25 I.R.B.

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
Massachusetts
MethuenCarreiro, Jr., Joseph M. AttorneySuspended by decision
in expedited proceeding
under § 10.82 (suspension
of attorney license)
Indefinite from
May 29, 2009
DennisRoberts, Jr., John D.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
May 12, 2009
Missouri
GladstoneFranklin, Gene L.Enrolled AgentSuspended by default
decision in expedited
proceeding under
§10.82 (conviction under
26 U.S.C. § 7206, aiding
in preparation of false tax
return) in Kansas
Indefinite from
May 27, 2009
ChesterfieldShklar, Mark A.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
May 12, 2009
New Jersey
RiversideKivler, Russell T.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
May 27, 2009
Rondos, Steven T.,
See New York
New York
ManliusBaker, BrianCPASuspended by default
decision in expedited
proceeding under §10.82
(conviction under state
law, PL 155.42, grand
larceny, and PL 190.65,
scheme to defraud)
Indefinite from
May 29, 2009
Long BeachGarcia, Rene G.AttorneySuspended by decision
in expedited proceeding
under § 10.82 (suspension
of attorney license)
Indefinite from
May 27, 2009
Goli, Satish K.,
See Texas
Miller PlaceKosak, Mark S.AttorneySuspended by decision
in expedited proceeding
under § 10.82 (suspension
of attorney license)
Indefinite from
May 27, 2009
2009–25 I.R.B.1109June 22, 2009

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
New York (Continued)
RoslynKroll, Martin N.AttorneySuspended by decision
in expedited proceeding
under § 10.82 (attorney
disbarment)
Indefinite from
May 12, 2009
BrooklynRondos, Steven T.AttorneySuspended by decision
in expedited proceeding
under § 10.82 (attorney
disbarment in New
Jersey)
Indefinite from
May 29, 2009
Ohio
CincinnatiDoan, Burgess L.AttorneySuspended by decision
in expedited proceeding
under § 10.82 (attorney
disbarment in Kentucky)
Indefinite from
June 2, 2009
Texas
HoustonGoli, Satish K.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment in
New York)
Indefinite from
May 27, 2009
Wisconsin
Oconto FallsWoods, Terrence J.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(suspension of attorney
license)
Indefinite from
May 12, 2009
June 22, 200911102009–25 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.
2009–25 I.R.B.iJune 22, 2009

Numerical Finding List
1
Bulletins 2009–1 through 2009–25
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
2009-25, 2009-14 I.R.B.755
2009-26, 2009-14 I.R.B.755
2009-27, 2009-14 I.R.B.756
2009-28, 2009-15 I.R.B.760
2009-29, 2009-14 I.R.B.757
2009-30, 2009-15 I.R.B.794
2009-31, 2009-15 I.R.B.798
2009-32, 2009-15 I.R.B.799
2009-33, 2009-15 I.R.B.799
2009-34, 2009-18 I.R.B.916
2009-35, 2009-17 I.R.B.892
2009-36, 2009-18 I.R.B.927
2009-37, 2009-19 I.R.B.940
2009-38, 2009-19 I.R.B.940
2009-39, 2009-20 I.R.B.1022
2009-40, 2009-20 I.R.B.1023
2009-41, 2009-20 I.R.B.1026
2009-42, 2009-20 I.R.B.1027
2009-43, 2009-24 I.R.B.1075
2009-44, 2009-24 I.R.B.1079
2009-45, 2009-21 I.R.B.1040
2009-46, 2009-21 I.R.B.1040
2009-47, 2009-23 I.R.B.1071
2009-48, 2009-23 I.R.B.1071
2009-49, 2009-24 I.R.B.1092
2009-50, 2009-25 I.R.B.1105
2009-51, 2009-25 I.R.B.
1105
2009-52, 2009-25 I.R.B.1106
Announcements— Continued:
2009-53, 2009-25 I.R.B.1107
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
2009-22, 2009-14 I.R.B.741
2009-23, 2009-16 I.R.B.802
2009-24, 2009-16 I.R.B.817
2009-25, 2009-15 I.R.B.758
2009-26, 2009-16 I.R.B.833
2009-27, 2009-16 I.R.B.838
2009-28, 2009-24 I.R.B.1082
2009-29, 2009-16 I.R.B.849
2009-30, 2009-16 I.R.B.852
2009-31, 2009-16 I.R.B.856
2009-32, 2009-17 I.R.B.865
2009-33, 2009-17 I.R.B.865
2009-34, 2009-17 I.R.B.876
2009-35, 2009-17 I.R.B.876
2009-36, 2009-17 I.R.B.883
2009-37, 2009-18 I.R.B.898
2009-38, 2009-18 I.R.B.901
2009-39, 2009-18 I.R.B.902
2009-40, 2009-19 I.R.B.931
2009-41, 2009-19 I.R.B.933
2009-42, 2009-20 I.R.B.1011
2009-43, 2009-21 I.R.B.1037
2009-44, 2009-21 I.R.B.1037
2009-45, 2009-22 I.R.B.1047
2009-46, 2009-23 I.R.B.1068
2009-47, 2009-24 I.R.B.1083
2009-48, 2009-24 I.R.B.1085
2009-49, 2009-25 I.R.B.1093
2009-52, 2009-25 I.R.B.1094
2009-53, 2009-25 I.R.B.
1095
2009-56, 2009-25 I.R.B.1100
Proposed Regulations:
REG-144615-02, 2009-7 I.R.B.561
REG-144689-04, 2009-18 I.R.B.906
REG-148568-04, 2009-5 I.R.B.421
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-107271-08, 2009-22 I.R.B.1051
REG-107845-08, 2009-20 I.R.B.1014
REG-113462-08, 2009-4 I.R.B.379
REG-119532-08, 2009-20 I.R.B.1017
REG-147636-08, 2009-9 I.R.B.641
REG-150066-08, 2009-5 I.R.B.423
REG-115699-09, 2009-22 I.R.B.1052
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
2009-19, 2009-14 I.R.B.747
2009-20, 2009-14 I.R.B.749
2009-21, 2009-16 I.R.B.860
2009-22, 2009-16 I.R.B.862
2009-23, 2009-17 I.R.B.884
2009-24, 2009-17 I.R.B.885
2009-25, 2009-24 I.R.B.1088
2009-26, 2009-19 I.R.B.935
2009-27, 2009-19 I.R.B.938
2009-28, 2009-20 I.R.B.1011
2009-29, 2009-22 I.R.B.1050
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
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.
June 22, 2009ii2009–25 I.R.B.

Revenue Rulings— Continued:
2009-6, 2009-12 I.R.B.694
2009-7, 2009-13 I.R.B.717
2009-8, 2009-10 I.R.B.645
2009-9, 2009-14 I.R.B.735
2009-10, 2009-14 I.R.B.738
2009-11, 2009-18 I.R.B.896
2009-12, 2009-19 I.R.B.928
2009-13, 2009-21 I.R.B.1029
2009-14, 2009-21 I.R.B.1031
2009-15, 2009-21 I.R.B.1035
2009-16, 2009-23 I.R.B.1058
Tax Conventions:
2009-5, 2009-8 I.R.B.569
2009-43, 2009-24 I.R.B.1075
2009-44, 2009-24 I.R.B.1079
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
9445, 2009-9 I.R.B.635
9446, 2009-9 I.R.B.607
9447, 2009-12 I.R.B.694
9448, 2009-20 I.R.B.942
9449, 2009-22 I.R.B.1044
9450, 2009-24 I.R.B.1073
9451, 2009-23 I.R.B.1060
2009–25 I.R.B.iiiJune 22, 2009

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2009–1 through 2009–25
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
2006-26
Superseded by
Notice 2009-53, 2009-25 I.R.B.1095
2007-26
Modified by
Notice 2009-15, 2009-6 I.R.B.449
2007-52
Clarified, modified, and amplified by
Notice 2009-24, 2009-16 I.R.B.817
2007-53
Clarified, modified, and ampilfied by
Notice 2009-23, 2009-16 I.R.B.802
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
Notices— Continued:
2008-100
Amplified and superseded by
Notice 2009-14, 2009-7 I.R.B.516
2008-110
Modified by
Notice 2009-34, 2009-17 I.R.B.876
2009-31
Modified by
Notice 2009-42, 2009-20 I.R.B.1011
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
REG-148326-05
Corrected by
Ann. 2009-14, 2009-11 I.R.B.687
REG-158747-06
Hearing scheduled by
Ann. 2009-29, 2009-14 I.R.B.757
REG-138326-07
Hearing cancelled by
Ann. 2009-49, 2009-24 I.R.B.1092
REG-143686-07
Corrected by
Ann. 2009-40, 2009-20 I.R.B.1023
REG-119532-08
Corrected by
Ann. 2009-50, 2009-25 I.R.B.1105
REG-150066-08
Corrected by
Ann. 2009-31, 2009-15 I.R.B.798
Hearing cancelled by
Ann. 2009-36, 2009-18 I.R.B.927
Revenue Procedures:
2007-17
Superseded by
Rev. Proc. 2009-14, 2009-3 I.R.B.324
2007-66
Modified and superseded by
Rev. Proc. 2009-21, 2009-16 I.R.B.860
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
Revenue Procedures— Continued:
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
2008-19
Obsoleted in part by
Rev. Proc. 2009-27, 2009-19 I.R.B.938
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
2008-66
Modified and superseded by
Rev. Proc. 2009-21, 2009-16 I.R.B.860
2008-68
Amplified and superseded by
Rev. Proc. 2009-15, 2009-4 I.R.B.356
2009-1
Amplified by
Rev. Proc. 2009-25, 2009-24 I.R.B.1088
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.
June 22, 2009iv2009–25 I.R.B.

Revenue Procedures— Continued:
2009-3
Amplified by
Rev. Proc. 2009-25, 2009-24 I.R.B.1088
2009-19
Modified and superseded by
Rev. Proc. 2009-26, 2009-19 I.R.B.935
Revenue Rulings:
65-286
Obsoleted by
T.D. 9435, 2009-4 I.R.B.333
71-381
Obsoleted in part by
Rev. Rul. 2009-9, 2009-14 I.R.B.735
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:
9394
Corrected by
Ann. 2009-42, 2009-20 I.R.B.1027
9436
Corrected by
Ann. 2009-15, 2009-11 I.R.B.687
9438
Corrected by
Ann. 2009-30, 2009-15 I.R.B.794
9439
Corrected by
Ann. 2009-12, 2009-11 I.R.B.686
9441
Corrected by
Ann. 2009-18, 2009-12 I.R.B.714
Ann. 2009-39, 2009-20 I.R.B.1022
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
Ann. 2009-45, 2009-21 I.R.B.1040
9448
Corrected by
Ann. 2009-52, 2009-25 I.R.B.1106
2009–25 I.R.B.vJune 22, 2009

June 22, 20092009–25 I.R.B.

2009–25 I.R.B.June 22, 2009

June 22, 20092009–25 I.R.B.

INTERNAL REVENUE BULLETIN
The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue
Bulletin is sold on a yearly subscription basis by the Superintendent of Documents. Current subscribers are notified by the Superin-
tendent of Documents when their subscriptions must be renewed.
CUMULATIVE BULLETINS
The contents of this weekly Bulletin are consolidated semiannually into a permanent, indexed, Cumulative Bulletin. These are
sold on a single copy basis andare notincluded as part of the subscription to the Internal Revenue Bulletin. Subscribers to the weekly
Bulletin are notified when copies of the Cumulative Bulletin are available. Certain issues of Cumulative Bulletins are out of print
and are not available. Persons desiring available Cumulative Bulletins, which are listed on the reverse, may purchase them from the
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ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
You may view the Internal Revenue Bulletin on the Internet at www.irs.gov. Select Businesses. Under Businesses Topics, select
More Topics. Then select Internal Revenue Bulletins.
INTERNAL REVENUE BULLETINS ON CD-ROM
Internal Revenue Bulletins are available annually as part ofPublication 1796 (Tax Products CD-ROM). The CD-ROM can be
purchased from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders (discount for online orders)
or by calling 1-877-233-6767. The first release is available in mid-December and the final release is available in late January.
HOW TO ORDER
Check the publications and/or subscription(s) desired on the reverse, complete the order blank, enclose the proper remittance,
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WE WELCOME COMMENTS ABOUT THE INTERNAL
REVENUE BULLETIN
If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we
would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page (www.irs.gov)
or write to the IRS Bulletin Unit, SE:W:CAR:MP:T:T:SP, Washington, DC 20224.
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