Internal Revenue Bulletin 2009-23 (PDF rendition): IRS Notices

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Bulletin No. 200
9-23
June 8, 2009
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Rev. Rul. 2009–16, page 1058.
Federal rates; adjusted federal rates; adjusted federal
long-term rate and the long-term exempt rate.For pur-
poses of sections 382, 642, 1274, 1288, and other sections
of the Code, tables set forth the rates for June 2009.
T.D. 9451, page 1060.
Final regulations under section 1563 of the Code provide guid-
ance to taxpayers for determining which corporations are in-
cluded in a controlled group of corporations.
Notice 2009–46, page 1068.
This notice requests comments regarding several proposals
to simplify the procedures under which employers substanti-
ate an employee’s business use of employer-provided cellu-
lar telephones or other similar telecommunications equipment,
and requests suggestions for alternative approaches to sim-
plify those procedures.
EXEMPT ORGANIZATIONS
Announcement 2009–47, page 1071.
The IRS has revoked its determination that Custom Mortgage
Foundation of Eagle, ID; Home Ownership Provided to Every-
one, Inc., of Ontario, CA; Jolene Kennedy Ministries, Inc., of
Fresno, CA; and United American Housing & Education Foun-
dation of Houston, TX, qualify as organizations described in
sections 501(c)(3) and 170(c)(2) of the Code.
Announcement 2009–48, page 1071.
A list is provided of organizations now classified as private foun-
dations.
Finding Lists begin on page ii.

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.
June 8, 20092009–23 I.R.B.

Part I. Rulings
and Decisions Under the Internal Revenue Code
of 1986
Section 42.—L
ow-Income
Housing Credi
t
The adjusted a
pplicable federal short-term, mid-
term, and long
-term rates are set forth for the month
of June 2009. S
ee Rev. Rul. 2009-16, page 1058.
Section 280G.—Golden
Parachute Payments
Federal short-term, mid-term, and long-term rates
are set forth for the month of June 2009. See Rev.
Rul. 2009-16, page 1058.
Section 382.—Limitation
on Net Operating Loss
Carryforwa
rds and Certain
Built-In Losses Following
Ownership Change
The adjusted applicable federal long-term rate is
set forth for the month of June 2009. See Rev. Rul.
2009-16, page 1058.
Section 412.—Minimum
Funding Standards
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2009. See Rev. Rul. 2009-16, page 1058.
Section 467.—Certain
Payments for the Use of
Property or Services
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2009. See Rev. Rul. 2009-16, page 1058.
Section 468.—Special
Rules for Mining and Solid
Waste
Reclamation and
Closi
ng Costs
The ad
justed applicable federal short-term, mid-
term,
and long-term rates are set forth for the month
of Jun
e 2009. See Rev. Rul. 2009-16, page 1058.
Section 482.—
Allocation
of Income and D
eductions
Among Taxpaye
rs
Federal short
-term, mid-term, and long-term rates
are set forth f
or the month of June 2009. See Rev.
Rul. 2009-16
, page 1058.
Section 483.—Interest on
Certain Deferred Payments
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2009. See Rev. Rul. 2009-16, page 1058.
Section 642.—Special
Rules for Credits and
Deductions
Federal short-term, mid-term, and long-term rates
are set forth for the month of June 2009. See Rev.
Rul. 2009-16, page 1058.
Section 807.—Rules for
Certain Reserves
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2009. See Rev. Rul. 2009-16, page 1058.
Section 846.—Discounted
Unpaid Losses Defined
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2009. See Rev. Rul. 2009-16, page 1058.
Section 1274.—Determi-
nation of Issue Price in the
Case of Certain Debt Instru-
ments Issued for Property
(Also Sections 42, 280G, 382, 412, 467, 468, 482,
483, 642, 807, 846, 1288, 7520, 7872.)
Federal rates; adjusted federal rates;
adjusted federal long-term rate and the
long-term exempt rate.For purposes of
sections 382,
642, 1274, 1288, and other
sections of th
e Code, tables set forth the
rates for June
2009.
Rev. Rul. 2009
–16
This revenue
ruling provides vari-
ous prescrib
ed rates for federal income
tax purposes
for June 2009 (the current
month). Tabl
e 1 contains the short-term,
mid-term, an
d long-term applicable fed-
eral rates (
AFR) for the current month
for purpose
s of section 1274(d) of the
Internal Re
venue Code. Table 2 contains
the short-t
erm, mid-term, and long-term
adjusted a
pplicable federal rates (adjusted
AFR) for th
e current month for purposes
of section
1288(b). Table 3 sets forth the
adjusted f
ederal long-term rate and the
long-ter
m tax-exempt rate described in
section 3
82(f). Table 4 contains the ap-
propriat
e percentages for determining the
low-inco
me housing credit described in
section 4
2(b)(1) for buildings placed in
service
during the current month. How-
ever, un
der section 42(b)(2), the applicable
percent
age for non-federally subsidized
new buil
dings placed in service after July
30, 2008
, and before December 31, 2013,
shall n
ot be less than 9%. Finally, Table
5conta
ins the federal rate for determining
the pre
sent value of an annuity, an interest
for lif
e or for a term of years, or a remain-
derora
reversionary interest for purposes
of sec
tion 7520.
2009–23 I.R.B.1058June 8, 2009

REV. RUL. 2009–16 TABLE 1
Applicable Federal Rates (AFR) for June 2009
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term
AFR
.75%.75%.75%.75%
110% AFR.83%.83%.83%.83%
120% AFR.90%.90%.90%.90%
130% AFR.98%.98%.98%.98%
Mid-term
AFR
2.25%
2.24%2.23%2.23%
110% AFR2.48%2.46%
2.45%2.45%
120% AFR2.71%2.69%2.68%2.68%
130% AFR2.93%2.91%2.90%2.89%
150% AFR
3.39%3.36%
3.35%
3.34%
175% AFR
3.96%3.92%3.90%3.89%
Long-term
AFR3.88%3.84%3.82%3.81%
110% AFR4.26%4.22%4.20%4.18%
120% AFR4.66%4.61%
4.58%4.57%
130% AFR
5.05%
4.99%4.96%4.94%
REV. RUL. 2009–16 TABLE 2
Adjusted AFR for June 2009
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-te
rm adjusted
AFR
.75%.75%.75%.75%
Mid-term adjusted AFR
2.05%
2.04%2.03%2.03%
Long-term adjusted
AFR
4.28%4.24%4.22%4.20%
REV. RUL.
2009–16 TABLE 3
Rates Under Section 382 for June 2009
Adjusted federal long-term rate for the current month4.28%
Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted
federal long-term rates for the current month and the prior two months.)4.61%
REV. RUL. 2009–16 TABLE 4
Appropriate Percentages Under Section 42(b)(1) for June 2009
Note: Under Section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July
30, 2008, and before December 31, 2013, shall not be less than 9%.
Appropriate percentage for the 70% present value low-income housing credit7.71%
Appropriate percentage for the 30% present value low-income housing credit3.30%
June 8, 200910592009–23 I.R.B.

REV. RUL. 2009–16 TABLE 5
Rate Under Section 7520 for June 2009
Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years,
or a remainder or reversionary interest2.8%
Section 1288.—Treatment
of Original Issue Discount
on Tax-Exempt Obligations
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2009. See Rev. Rul. 2009-16, page 1058.
Section 1563.—Definitions
and Special Rules
26 CFR 1.1563–1: Definitions of controlled group
of corporations and component members and related
concepts.
T.D. 9451
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Part 1
Guidance Necessary to
Facilitate Business Election
Filing; Finalization of
Controlled Group Qualification
Rules
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Final regulation and removal of
temporary regulation.
SUMMARY: This document contains a fi-
nal regulation that provides guidance to
taxpayers for determining which corpora-
tions are included in a controlled group
of corporations. This regulation is being
published to replace an expiring temporary
regulation.
DATES:Effective Date:This regulation is
effective on May 27, 2009.
Applicability Date:Section
1.1563–1T(c)(2)(i)–(iii) expired on May
26, 2009, pursuant to section 7805(e)(2)
and §1.1563–1T(e)(2). In accordance
with section 7805(b)(1)(B), this regulation
applies to taxable years beginning on or
after May 26, 2009. However, taxpayers
may apply this regulation to taxable years
beginning before May 26, 2009. See
§1.1563–1(e).
FOR FURTHER INFORMATION
CONTACT: Grid Glyer, (202) 622–7930
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
The collection of information con-
tained in this final regulation has been
reviewed and approved by the Office of
Management and Budget in accordance
with the Paperwork Reduction Act of 1995
(44 U.S.C. 3507(d)) under control number
1545–2019.
This collection of information is in
§1.1563–1(c)(2). This information is re-
quired if a taxpayer or taxpayers could be
a member of more than one brother-sister
controlled group and does not elect which
group to be a member of. In that case, the
IRS would designate a group.
An agency may not conduct or sponsor,
and a person is not required to respond to, a
collection of information unless the collec-
tion of information displays a valid control
number by the Office of Management and
Budget.
Books or records relating to a collection
of information must be retained as long
as their contents might 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.
Background and Explanation of
Provisions
On December 22, 2006, the IRS
and the Treasury Department published
several temporary regulations, includ-
ing §1.1563–1T. See T.D. 9304 (71 FR
76904), 2007–1 C.B. 423. Also on De-
cember 22, 2006, the IRS and the Treasury
Department issued a notice of proposed
rulemaking cross-referencing those tem-
porary regulations. See REG–161919–05
(71 FR 76955), 2007–1 C.B. 463. Sec-
tion 1.1563–1T was also amended by
the publication of atemporary regula-
tion on December 26, 2007. See T.D.
9369 (72 FR 72929), 2008–6 I.R.B. 394.
Also on December 26, 2007, the IRS and
Treasury Department issued a notice of
proposed rulemaking cross-referencing
that temporary regulation.See
REG–104713–07 (72 FR 72970), 2008–6
I.R.B. 409.
Section 1.1563–1T republished
§1.1563–1 to conform it to current format-
ting conventions. It was not intended that
any such reformatting constitute a sub-
stantive change. See §3.A of the preamble
to T.D. 9304. Treasury decision 9304 also
removed §1.1563–1. Section 1.1563–1T
provides guidance to taxpayers for deter-
mining which corporations are included in
a controlled group of corporations.
This Treasury decision adopts the pro-
posed regulation §1.1563–1 with no sub-
stantive changes. In addition, this Trea-
sury decision removes the corresponding
temporary regulation, §1.1563–1T.
This Treasury decision does not adopt
the other proposed regulations that were
published as part of T.D. 9304. Those
proposed regulations are now found in
REG–113688–09, and their status will be
addressed at a later date.
The IRS and the Treasury Department
received no written or electronic com-
ments from the public in response to the
notice of proposed rulemaking and no
public hearing was requested or held.
Special Analysis
It has been determined that this Trea-
sury Decision is not a significant regula-
tory action as defined in Executive Order
12866. Therefore, a regulatory assessment
is not required. It has also been determined
that section 553(b) of the Administrative
Procedure Act (5 U.S.C. chapter 5) does
not apply to this regulation. Pursuant to the
2009–23 I.R.B.1060June 8, 2009

Regulatory Flexibility Act (5 U.S.C. chap-
ter 6), it is hereby certified that this rule
will not have a significant economic im-
pact on a substantial number of small enti-
ties. This certification is based on the fact
that this regulation primarily affects large
corporations (which are members of either
controlled or consolidated groups). Ac-
cordingly, a regulatory flexibility analysis
is not required. Pursuant to section 7805(f)
of the Internal Revenue Code, the notice of
proposed rulemaking preceding this regu-
lation was submitted to the Chief Counsel
for Advocacy of the Small Business Ad-
ministration for comment on their impact
on small business.
Drafting Information
The principal author of this regulation
is Grid Glyer, Office of Associate Chief
Counsel (Corporate). However, other per-
sonnel from the IRS and the Treasury De-
partment participated in its development.
*****
Adoption of Amendments to the
Regulation
Accordingly, 26 CFR part 1 is amended
as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 is amended by removing the entry
for §1.1563–1T to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.1563–1 is added to
read as follows:
§1.1563–1 Definition of controlled group
of corporations and component members
and related concepts.
(a)Controlled group of corpora-
tions—(1)In general—(i)Types of con-
trolled groups. For purposes of sections
1561 through 1563, the termcontrolled
group of corporationsmeans any group of
corporations which is—
(A) Aparent-subsidiary controlled
group(as defined in paragraph (a)(2) of
this section);
(B) Abrother-sister controlled group
(as defined in paragraph (a)(3)(i) of this
section);
(C) Acombined group(as defined in
paragraph (a)(4) of this section); or
(D) Alife insurance controlled group
(as defined in paragraph (a)(5) of this sec-
tion).
(ii)Cross reference. For the exclusion
of certain stock for purposes of applying
the definitions contained in this paragraph,
see section 1563(c) and §1.1563–2.
(2)Parent-subsidiary controlled
group—(i)Definition.Thetermpar-
ent-subsidiary controlled groupmeans one
or more chains of corporations connected
through stock ownership with a common
parent corporation if—
(A) Stock possessing at least 80 percent
of the total combined voting power of all
classes of stock entitled to vote or at least
80 percent of the total value of shares of all
classes of stock of each of the corporations,
except the common parent corporation, is
owned (directly and with the application
of §1.1563–3(b)(1), relating to options) by
one or more of the other corporations; and
(B) The common parent corporation
owns (directly and with the application of
§1.1563–3(b)(1), relating to options) stock
possessing at least 80 percent of the total
combined voting power of all classes of
stock entitled to vote or at least 80 percent
of the total value of shares of all classes of
stock of at least one of the other corpora-
tions, excluding, in computingsuchvoting
power or value, stock owned directly by
such other corporations.
(ii)Examples. The definition of a par-
ent-subsidiary controlled group of corpo-
rations may be illustrated by the following
examples:
Example 1. P Corporation owns stock possessing
80 percent of the total combined voting power of all
classes of stock entitled to vote of S Corporation. P is
the common parent of a parent-subsidiary controlled
group consisting of member corporations P and S.
Example 2. Assume the same facts as inExam-
ple 1. Assume further that S owns stock possessing
80 percent of the total value of shares of all classes
of stock of X Corporation. P is the common parent
of a parent-subsidiary controlled group consisting of
member corporations P, S, and X. The result would
be the same if P, rather than S, owned the X stock.
Example 3. P Corporation owns 80 percent of the
only class of stock of S Corporation and S, in turn,
owns 40 percent of the only class of stock of X Cor-
poration. P also owns 80 percent of the only class of
stock of Y Corporation and Y, in turn, owns 40 per-
cent of the only class of stock of X. P is the common
parent of a parent-subsidiary controlled group con-
sisting of member corporations P, S, X, and Y.
Example 4. P Corporation owns 75 percent of
the only class of stock of Y and Z Corporations;
Y owns all the remaining stock of Z; and Z owns
all the remaining stock of Y. Since intercompany
stockholdings are excluded (that is, are not treated
as outstanding) for purposes of determining whether
P owns stock possessing at least 80 percent of the
voting power or value of at least one of the other
corporations, P is treated as the owner of stock pos-
sessing 100 percent of the voting power and value of
Y and of Z for purposes of paragraph (a)(2)(i)(B) of
this section. Also, stock possessing 100 percent of
the voting power and value of Y and Z is owned by
the other corporations in the group within the mean-
ing of paragraph (a)(2)(i)(A) of this section. (P and
Y together own stock possessing 100 percent of the
voting power and value of Z, and P and Z together
own stock possessing 100 percent of the voting
power and value of Y.) Therefore, P is the common
parent of a parent-subsidiary controlled group of
corporations consisting of member corporations P, Y,
and Z.
(3)Brother-sister controlled group—(i)
Definition.Thetermbrother-sister con-
trolled groupmeans two or more corpora-
tions if the same five or fewer persons who
are individuals, estates, or trusts own (di-
rectly and with the application of the rules
contained in §1.1563–3(b)) stock possess-
ingmorethan50percentofthetotalcom-
bined voting power of all classes of stock
entitled to vote or more than 50 percent
of the total value of shares of all classes
of stock of each corporation, taking into
account the stock ownership of each such
person only to the extent such stock own-
ership is identical with respect to each such
corporation.
(ii)Additional stock ownership re-
quirement for purposes of certain other
provisions of law. For purposes of any
provision of law (other than sections 1561
through 1563) that incorporates the section
1563(a) definition of a controlled group,
the termbrother-sister controlled group
means two or more corporations if the
same five or fewer persons who are indi-
viduals, estates, or trusts own (directly and
with the application of the rules contained
in §1.1563–3(b)) stock possessing—
(A) At least 80 percent of the total com-
bined voting power of all classes of stock
entitled to vote or at least 80 percent of
the total value of shares of all classes of
stock of each corporation (the 80 percent
requirement);
(B) More than 50 percent of the to-
tal combined voting power of all classes
of stock entitled to vote or more than 50
percent of the total value of shares of all
classes of stock of each corporation, tak-
ing into account the stock ownership of
each such person only to the extent such
stock ownership is identical with respect to
each such corporation (the more-than-50
June 8, 200910612009–23 I.R.B.

percent identical ownership requirement);
and
(C) The five or fewer persons whose
stock ownership is considered for pur-
poses of the 80 percent requirement must
be the same persons whose stock own-
ership is considered for purposes of the
more-than-50 percent identical ownership
requirement.
(iii)Examples. The principles of para-
graph (a)(3)(ii) of this section may be il-
lustrated by the following examples:
Example 1. (i) The outstanding stock of corpo-
rations P, W, X, Y, and Z, which have only one class
of stock outstanding, is owned by the following un-
related individuals:
IndividualsP (%)W (%)X (%)Y (%)Z (%)Identical Ownership
A
555155555551
B
45
49
(45% in P and W)
C
45
D
45
E
45
Total100100100100100
(ii) Corporations P and W are members of a
brother-sister controlled group of corporations. Al-
though t
he more-than-50 percent identical ownership
requirement is met for all 5 corporations, corpora-
tions X, Y, and Z are not members because at least
80 percent of the stock of each of those corporations
is not owned by the same 5 or fewer persons whose
stock ow
nership is considered for purposes of the
more-than-50 percent identical ownership require-
ment.
Example 2. (i) The outstanding stock of corpo-
rations X and Y, which have only one class of stock
outstan
ding, is owned by the following unrelated in-
dividuals:
Corporations
Individuals
X (%)Y (%)
A
1212
B
1212
C1212
D
1212
E
1313
F
1313
G1313
H
1313
Total100100
(ii) Any group of five of the shareholders will own
more than 50 percent of the stock in each corpora-
tion, in identical holdings. However, X and Y are not
members of a brother-sister controlled group because
at least 80 percent of the stock of each corporation is
not owned by the same five or fewer persons.
Example 3. (i) Corporation X and Y each have
two classes of stock outstanding, voting common and
non-voting common. (None of this stock is excluded
from the definition of stock under section 1563(c).)
Unrelated individuals A and B own the following per-
centages of the class of stock entitled to vote (voting)
and of the total value of shares of all classes of stock
(value) in each of corporations X and Y:
Corporations
Individuals
XY
A
100% voting; 60% value
75% voting; 60% value
B
0% voting; 10% value
25% voting; 10% value
(ii) No other shareholder of X owns (or is consid-
ered to own) any stock in Y. X and Y are a brother-
sister controlled group of corporations. The group
meets the more-than-50 percent identical ownership
requirement because A and B own more than 50 per-
cent of the total value of shares of all classes of stock
of X and Y in identical holdings. (The group also
meets the more-than-50 percent identical ownership
requirement because of A’s voting stock ownership.)
The group meets the 80 percent requirement because
A and B own at least 80 percent of the total combined
voting power of all classes of stock entitled to vote.
Example 4. Assume the same facts as inExample
3except that the value of the stock owned by A and
B is not more than 50 percent of the total value of
shares of all classes of stock of each corporation in
identical holdings. X and Y are not a brother-sister
controlled group of corporations. The group meets
the more-than-50 percent identical ownership re-
quirement because A owns more than 50 percent
of the total combined voting power of the voting
stock of each corporation. For purposes of the 80
percent requirement, B’s voting stock in Y cannot
be combined with A’s voting stock in Y since B,
who does not own any voting stock in X, is not a
person whose ownership isconsidered for purposes
of the more-than-50 percent identical ownership
requirement. Because noother shareholder owns
stock in both X and Y, these other shareholders’ stock
ownership is not counted towards meeting either the
2009–23 I.R.B.1062June 8, 2009

more-than-50 percent identical ownership require-
ment or the 80 percent ownership requirement.
(iv)Special rule if prior law applies.
Paragraph (a)(3)(ii) of this section, as
amended by T.D. 8179, applies to taxable
years ending on or after December 31,
1970. See, however, the transitional rule
in paragraph (d) of this section.
(4)Combined group—(i)Definition.
The termcombined groupmeans any
group of three or more corporations if—
(A) Each such corporation is a mem-
ber of either a parent-subsidiary controlled
group of corporations or a brother-sister
controlled group of corporations; and
(B) At least one of such corporations is
the common parent of a parent-subsidiary
controlled group and also is a member of a
brother-sister controlled group.
(ii)Examples. The definition of a com-
bined group of corporations may be illus-
trated by the following examples:
Example 1. A, an individual, owns stock possess-
ing 80 percent of the total combined voting power of
all classes of the stock of corporations X and Y. Y,
in turn, owns stock possessing 80 percent of the total
combined voting power of all classes of the stock of
corporationZ.X,Y,andZaremembersofthesame
combined group since—
(i) X, Y, and Z are each members of either a par-
ent-subsidiary or brother-sister controlled group of
corporations; and
(ii) Y is the common parent of a parent-subsidiary
controlled group of corporations consisting of Y and
Z, and also is a member of a brother-sister controlled
group of corporations consisting of X and Y.
Example 2. Assume the same facts as inExam-
ple 1, and further assume that corporation X owns 80
percent of the total value of shares of all classes of
stockofcorporationS.X,Y,Z,andSaremembersof
the same combined group.
(5)Life insurance controlled group—(i)
Definition.Thetermlife insurance con-
trolled groupmeans two or more life
insurance companies each of which is
a member of a controlled group of cor-
porations described in paragraph (a)(2),
(a)(3)(i), or (a)(4) of this section and to
which §1.1502–47(f)(6) does not apply.
Such insurance companies shall be treated
as a controlled group of corporations sep-
arate from any other corporations which
are members of a controlled group de-
scribed in such paragraph (a)(2), (a)(3)(i),
or (a)(4) of this section. For purposes of
this section, the common parent of the
controlled group described in paragraph
(a)(2) of this section shall be referred to
as the common parent of the life insurance
controlled group.
(ii)Examples. The following examples
illustrate the definition of alife insurance
controlled group. In these examples, L in-
dicates a life company, another letter indi-
cates a nonlife company and each corpo-
ration uses the calendar year as its taxable
year:
Example 1. Since January 1, 1999, corporation
P has owned all the stock of corporations L
1
and Y,
and L
1
has owned all the stock of corporation X. On
January 1, 2005, Y acquired all of the stock of cor-
poration L
2
.SinceL
1
and L
2
aremembersofapar-
ent-subsidiary controlled group of corporations, such
companies are treated as members of a life insurance
controlled group separate from the parent-subsidiary
controlled group consisting of P, X and Y. For pur-
poses of this section, P is referred to as the common
parent of the life insurance controlled group even
though P is not a member of such group.
Example 2. The facts are the same as inExample
1, except that, beginning with the 2005 tax year, the
P affiliated group elected to file a consolidated return
and P made a section 1504(c)(2) election. Pursuant
to paragraph (a)(5)(i) of this section, L
1
and L
2
are
not members of a separate life insurance controlled
group. Instead, P, X, Y, L
1
and L
2
constitute one
controlled group. See §1.1502–47(f)(6).
(6)Voting power of stock. For pur-
poses of this section, and §§1.1563–2
and 1.1563–3, in determining whether
the stock owned by a person (or persons)
possesses a certain percentage of the total
combined voting power of all classes of
stock entitled to vote of a corporation,
consideration will be given to all the facts
and circumstances of each case. A share of
stock will generally be considered as pos-
sessing the voting power accorded to such
share by the corporate charter, by-laws,
or share certificate.On the other hand, if
there is any agreement, whether express or
implied, that a shareholder will not vote his
stock in a corporation, the formal voting
rights possessed by his stock may be dis-
regarded in determining the percentage of
the total combined voting power possessed
by the stock owned by other shareholders
in the corporation, if the result is that the
corporation becomes a component mem-
ber of a controlled group of corporations.
Moreover, if a shareholder agrees to vote
his stock in a corporation in the manner
specified by another shareholder in the
corporation, the voting rights possessed by
the stock owned by the first shareholder
may be considered to be possessed by the
stock owned by such other shareholder if
the result is that the corporation becomes a
component member of a controlled group
of corporations.
(b)Component members—(1)In gen-
eral—(i)Definition. For purposes of sec-
tions 1561 through 1563, a corporation is
with respect to its taxable year a compo-
nent member of a controlled group of cor-
porations for the group’s testing date if
such corporation—
(A) Is a member of such controlled
group on such testing date and is not
treated as an excluded member under para-
graph (b)(2) of this section; or
(B) Is not a member of such controlled
group on such testing date but is treated
as an additional member under paragraph
(b)(3) of this section.
(ii)Member of a controlled group of
corporations. For purposes of sections
1561 through 1563, a member of a con-
trolled group is a corporation connected
with other member(s) of a controlled group
under the stock ownership rules and the
stock qualification rules set forth in section
1563. Under these rules, for a corporation
to qualify as a component member of the
group with respect to a group’s December
31
st
testing date (or the short-year testing
date for a short-year member), that corpo-
ration does not have to be a member of that
group on that group’s testing date. In ad-
dition, a corporation that is a member of
a controlled group on the group’s testing
date does not necessarily qualify as a com-
ponent member of that group with respect
to that testing date.
(iii)Additional concepts used in apply-
ing the controlled group rules.
(A) The termtesting datemeans the
date used for determining the status of con-
trolled group members as either compo-
nent members or excluded members. That
testing date is then also used to determine
which taxable years of those component
members are to be subjected to the con-
trolled group rules. Generally, a member’s
testing date is the December 31
st
date in-
cluded within that member’s taxable year,
whether such member is on a calendar or
fiscal taxable year. However, if a compo-
nent member of a controlled group has a
short taxable year that does not include a
December 31
st
date, then the last day of
that short taxable year becomes that mem-
ber’s testing date.
(B) The termtesting periodmeans the
time period used for determining the sta-
tus of controlled group members as either
component members or excluded mem-
bers. The testing period begins on the first
June 8, 200910632009–23 I.R.B.

day of a member’s taxable year and ends
on the day before its testing date. (Gener-
ally, the testing date is December 31
st
,but
for a component member having a short
taxable year not ending on December 31
st
,
the testing date for the short taxable year
of that member (and only that member) be-
comes the last day of that member’s short
taxable year.) Thus, for a member on a fis-
cal taxable year, the portion of its taxable
year beginning on December 31
st
and end-
ing on the last day of its taxable year is not
taken into account for determining its sta-
tus as a component member or an excluded
member.
(2)Excluded members—(i)Temporal
test. A corporation, which is a member
of a controlled group of corporations on
the group’s testing date, a date included
within that member’s taxable year, but who
was a member of such group for less than
one-half of the number of days of its test-
ing period, shall be treated as an excluded
member of such group for that group’s test-
ing date.
(ii)Qualification test. A corporation
which is a member of a controlled group
of corporations on a testing date shall be
treated as an excluded member of such
group on such date if, for its taxable year
including such date, such corporation is—
(A) Exempt from taxation under section
501(a) (except a corporation which is sub-
ject to tax on its unrelated business taxable
incomeundersection511)or521forsuch
taxable year;
(B) A foreign corporation not subject to
taxation under section 882(a) for the tax-
able year;
(C) An S corporation (as defined in sec-
tion 1361) for purposes of any tax benefit
itemdescribedinsection1561(a)towhich
it is not subject;
(D) A franchised corporation (as
defined in section 1563(f)(4) and
§1.1563–4); or
(E) An insurance company subject to
taxation under section 801, unless such
insurance company (without regard to this
paragraph (b)(2)(ii)(E)) is a component
member of a life insurance controlled
group described in paragraph (a)(5)(i) of
this section or unless §1.1502–47(f)(6)
applies (which treats a life insurance
company, for which a section 1504(c)(2)
election is effective, as a member (whether
eligible or ineligible) of a life-nonlife af-
filiated group).
(3)Additional members. A corporation
shall be treated as an additional member of
a controlled group of corporations, that is,
an additional component member, on the
group’s testing date if it—
(i) Is not a member of such group on
such date;
(ii) Is not described, with respect
to such taxable year, in paragraph
(b)(2)(ii)(A), (b)(2)(ii)(B), (b)(2)(ii)(C),
(b)(2)(ii)(D), or (b)(2)(ii)(E) of this sec-
tion; and
(iii)Wasamemberofsuchgroupfor
one-half (or more) of the number of days
in its testing period.
(4)Examples. The provisions of this
paragraph (b) may be illustrated by the fol-
lowing examples:
Example 1. B, an individual, owns all of the stock
of corporations W and X on each day of 1964. W and
X each use the calendar year as their taxable year. On
January 1, 1964, B also owns all the stock of corpo-
ration Y (a fiscal year corporation with a taxable year
beginning on July 1, 1964, and ending on June 30,
1965), which stock he sells on October 15, 1964. On
December 1, 1964, B purchases all the stock of corpo-
ration Z (a fiscal year corporation with a taxable year
beginning on September 1, 1964, and ending on Au-
gust 31, 1965). On December 31, 1964, W, X, and Z
are members of the same controlled group. However,
the component members of the group on such Decem-
ber 31
st
are W, X, and Y. Under paragraph (b)(2)(i) of
this section, Z is treated asan excluded member of the
group on December 31, 1964, since Z was a member
of the group for less than one-half of the number of
days (29 out of 121 days) during the period beginning
on September 1, 1964 (the first day of its taxable year)
and ending on December 30, 1964. Under paragraph
(b)(3) of this section, Y is treated as an additional
member of the group on December 31, 1964, since
Y was a member of the group for at least one-half of
the number of days (107 out of 183 days) during the
period beginning on July 1, 1964 (the first day of its
taxable year) and ending on December 30, 1964.
Example 2. On January 1, 1964, corporation P
owns all the stock of corporation S, which in turn
owns all the stock of corporation S–1. On Novem-
ber 1, 1964, P purchases all of the stock of corpora-
tion X from the public and sells all of the stock of
S to the public. Corporation X owns all the stock
of corporation Y during 1964. P, S, S–1, X, and Y
file their returns on the basis of the calendar year.
On December 31, 1964, P, X, and Y are members
of a parent-subsidiary controlled group of corpora-
tions; also, corporations S and S–1 are members of a
different parent-subsidiary controlled group on such
date. However, since X and Y have been members
of the parent-subsidiary controlled group of which
P is the common parent for less than one-half the
number of days during the period January 1 through
December 30, 1964, they are not component mem-
bers of such group on such date. On the other hand,
X and Y have been members of a parent-subsidiary
controlled group of which X is the common parent
for at least one-half the number of days during the
period January 1 through December 30, 1964, and
therefore they are component members of such group
on December 31, 1964. Also since S and S–1 were
members of the parent-subsidiary controlled group of
which P is the common parent for at least one-half the
number of days in the taxable years of each such cor-
poration during the period January 1 through Decem-
ber 30, 1964, P, S, and S–1 are component members
of such group on December 31, 1964.
Example 3. Throughout 1964, corporation M
owns all the stock of corporation F which, in turn,
owns all the stock of corporations L
1
,L
2
,X,andY.
M is a domestic mutual insurance company subject
to taxation under section 821, F is a foreign corpo-
ration not engaged in a trade or business within the
United States, L
1
and L
2
are domestic life insurance
companies subject to taxation under section 802, and
X and Y are domestic corporations subject to tax
under section 11 of the Code. Each corporation uses
the calendar year as its taxable year. On December
31, 1964, M, F, L
1
,L
2
,X,andYaremembersofa
parent-subsidiary controlled group of corporations.
However, under paragraph (b)(2)(ii) of this section,
M, F, L
1
,andL
2
are treated as excluded members
of the group on December 31, 1964. Thus, on De-
cember 31, 1964, the component members of the
parent-subsidiary controlled group of which M is the
common parent include only X and Y. Furthermore,
since paragraph (b)(2)(ii)(E) of this section does
not result in L
1
and L
2
being treated as excluded
members of a life insurance controlled group, L
1
and L
2
are component members of a life insurance
controlled group on December 31, 1964.
(5)Application of constructive own-
ership rules. For purposes of paragraphs
(b)(2)(i) and (b)(3)(iii) of this section, it is
necessary to determine whether a corpora-
tion was a member of a controlled group
of corporations for one-half (or more) of
the number of days in its taxable year
which precede the December 31
st
falling
within such taxable year. Therefore, the
constructive ownership rules contained in
§1.1563–3(b) (to the extent applicable in
making such determination) must be ap-
plied on a day-by-day basis. For example,
if P Corporation owns all the stock of X
Corporation on each day of 1964, and on
December 30, 1964, acquires an option to
purchase all the stock of Y Corporation (a
calendar-year taxpayer which has been in
existence on each day of 1964), the appli-
cation of §1.1563–3(b)(1) on a day-by-day
basis results in Y being a member of the
brother-sister controlled group on only
one day of Y’s 1964 year which precedes
December 31, 1964. Accordingly, since Y
is not a member of such group for one-half
or more of the number of days in its 1964
year preceding December 31, 1964, Y is
treated as an excluded member of such
group on December 31, 1964.
(c)Overlapping groups—(1)In gen-
eral. If on a December 31
st
a corporation is
2009–23 I.R.B.1064June 8, 2009

a component member of a controlled group
of corporations by reason of ownership of
stock possessing at least 80 percent of the
total value of shares of all classes of stock
of the corporation, and if on such Decem-
ber 31
st
such corporation is also a compo-
nent member of another controlled group
of corporations by reason of ownership of
other stock (that is, stock not used to sat-
isfy the at-least-80 percent total value test)
possessing at least 80 percent of the total
combined voting power of all classes of
stock of the corporation entitled to vote,
then such corporation shall be treated as a
component member only of the controlled
group of which it is a component member
by reason of the ownership of at least 80
percent of the total value of its shares.
(2)Brother-sistercontrolled
groups—(i)One corporation.IfonaDe-
cember 31
st
, a corporation would, without
the application of this paragraph (c)(2), be
a component member of more than one
brother-sister controlled group on such
date, the corporation will be treated as
a component member of only one such
grouponsuchdate.Such corporation may
elect the group in which it is to be included
by including on or with its income tax re-
turn for the taxable year that includes such
date a statement entitled, “STATEMENT
TO ELECT CONTROLLED GROUP
PURSUANT TO §1.1563–1(c)(2).” This
statement must include—
(A) A description of each of the con-
trolled groups in which the corporation
could be included. The description must
include the name and employer identifica-
tion number of each component member of
each such group and the stock ownership
of the component members of each such
group; and
(B) The following representation: [IN-
SERT NAME AND EMPLOYER IDEN-
TIFICATION NUMBER OF CORPORA-
TION] ELECTS TO BE TREATED AS A
COMPONENT MEMBER OF THE [IN-
SERT DESIGNATION OF GROUP].
(ii)Multiple corporations.Ifmorethan
one corporation would, without the appli-
cation of this paragraph (c)(2), be a compo-
nent member of more than one controlled
group, those corporations electing to be
component members of the same group
must file a single statement. The statement
must contain the information described in
paragraph (c)(2)(i) of this section, plus the
names and employer identification num-
bers of all other corporations designating
the same group. The original statement
must be included on or with the original
Federal income tax return (including any
amended return filed on or before the due
date (including extensions) of such return)
of the corporation that, among those cor-
porations which would (without the ap-
plication of this paragraph (c)(2)) belong
to more than one group, has the taxable
year including such December 31
st
which
ends on the earliest date. That corpora-
tion must provide a copy of the statement
to each other corporation included in the
statement and represent in its statement
that it has done so. Either the original or
a copy of the statement must be retained
by each corporation as part of its records.
See §1.6001–1(e) of this chapter.
(iii)Election. (A) An election filed un-
der this paragraph (c)(2) is irrevocable and
effective until a change in the stock owner-
ship of the corporation results in termina-
tion of membership in the controlled group
in which such corporation has been in-
cluded.
(B) In the event no election is filed
in accordance with the provisions of this
paragraph (c)(2), then the Internal Rev-
enue Service will determine the group in
which such corporation is to be included.
Such determination will be binding for all
subsequent years unless the corporation
files a valid election with respect to any
such subsequent year or until a change in
the stock ownership of the corporation re-
sults in termination of membership in the
controlled group in which such corpora-
tion has been included.
(iv)Examples. The provisions of this
paragraph (c)(2) may be illustrated by
the following examples (in which it is
assumed that all the individuals are unre-
lated):
Example 1. (i) On each day of 1970 all the out-
standing stock of corporations X, Y, and Z is held in
the following manner:
Corporations
Individuals
X (%)Y (%)Z (%)
A
55
40
5
B
402040
C
5
40
55
(ii) Since the more-than-50 percent identical own-
ership requirement of section 1563(a)(2) is met with
respect to corporations X and Y and with respect to
corporations Y and Z, but not with respect to corpo-
rations X, Y, and Z, corporation Y would, without
the application of this paragraph (c)(2), be a compo-
nent member on December 31, 1970, of overlapping
groupsconsistingofXandYandofYandZ.IfY
does not file an election in accordance with paragraph
(c)(2)(i) of this section, the Internal Revenue Service
will determine the group in which Y is to be included.
Example 2. (i) On each day of 1970, all the out-
standing stock of corporations V, W, X, Y, and Z is
held in the following manner:
June 8, 200910652009–23 I.R.B.

CorporationsIndividuals
VWXYZ
D
5252525252
E
402222
F
240222
G224022
H
222402
I
222240
(ii) On December 31, 1970, the more-than-50
percen
t identical ownership requirement of section
1563(a)(2) may be met with regard to any combi-
nation of the corporations but all five corporations
cannot
be included as component members of a sin-
gle controlled group because the inclusion of all the
corporations in a single group would be dependent
upon t
aking into account the stock ownership of more
than five persons. Therefore, if the corporations do
not file a statement in accordance with paragraph
(c)(2
)(ii) of this section, the Internal Revenue Service
will determine the group in which each corporation
is to be included. The corporations or the Internal
Reve
nue Service, as the case may be, may designate
that three corporations be included in one group
and two corporations in another, or that any four
corp
orations be included in one group and that the
remaining corporation not be included in any group.
(d)Transitional rules—(1)In general.
Treasury decision 8179 amended para-
graph (a)(3)(ii) of this section to revise
the definition of a brother-sister controlled
group of corporations. In general, those
amendments are effective for taxable years
ending on or after December 31, 1970.
(2)Limited nonretroactivity—(i)Old
group. Under the authority of section
7805(b), the Internal Revenue Service will
treat an old group as a brother-sister con-
trolled group corporations for purposes
of applying sections 401, 404(a), 408(k),
409A, 410, 411, 412, 414, 415, and 4971
of the Internal Revenue Code (Code) and
sections 202, 203, 204, and 302 of the
Employment Retirement Income Security
Act of 1974 (ERISA) in a plan year or
taxable year beginning before March 2,
1988, to the extent necessary to prevent
an adverse effect on any old member (or
any other corporation), or on any plan
or other entity described in such sections
(including plans, etc., of corporations not
part of such old group), that would result
solely from the retroactive effect of the
amendment to this section by T.D. 8179.
An adverse effect includes the disquali-
fication of a plan or the disallowance of
a deduction or credit for a contribution
to a plan. The Internal Revenue Service,
however, will not treat an old member as a
member of an old group to the extent that
such treatment will have an adverse effect
on that old member.
(ii)Old member of old group. Section
7805(b) will not be applied pursuant to
paragraph (d)(2)(i) of this section to treat
an old member of an old group as a mem-
ber of a brother-sister controlled group to
prevent an adverse effect for a taxable year
if, for that taxable year, that old member
treats or has treated itself as not being a
member of that old group for purposes of
sections 401, 404(a), 408(k), 409A, 410,
411, 412, 414, 415, and 4971 of the Code
and sections 202, 203, 204, and 302 and
Title IV of ERISA for such taxable year
(such as by filing, with respect to such
taxable year, a return, amended return, or
claim for credit or refund in which the
amount of any deduction, credit, limita-
tion, or tax due is determined by treating it-
self as not being a member of the old group
for purposes of those sections). However,
the fact that one or more (but not all) of
the old members do not qualify for sec-
tion 7805(b) treatment because of the pre-
ceding sentence will not preclude that old
member (or members) from being treated
as a member of the old group under para-
graph (d)(2)(i) of this section in order to
prevent the disallowance of a deduction or
credit of another old member (or other cor-
poration) or to prevent the disqualification
of, or other adverse effect on, another old
member’s plan (or other entity) described
in the sections of the Code and ERISA enu-
meratedinsuchparagraph.
(3)Election of general nonretroactiv-
ity. In the case of a taxable year ending
on or after December 31, 1970, and before
March 2, 1988, an old group will be treated
as a brother-sister controlled group of cor-
porations for all purposes of the Code for
such taxable year if—
(i) Each old member files a statement
consenting to such treatment for such tax-
able year with the District Director having
audit jurisdiction over its return within six
months after March 2, 1988; and
(ii) No old member—
(A) Files or has filed, with respect to
such taxable year, a return, amended re-
turn, or claim for credit or refund in which
the amount of any deduction, credit, limi-
tation, or tax due is determined by treating
any old member as not a member of the old
group; or
(B) Treats the employees of all mem-
bers of the old group as not being em-
ployed by a single employer for purposes
of sections 401, 404(a), 408(k), 409A, 410,
411, 412, 414, 415, and 4971 of the Code
and sections 202, 203, 204, and 302 of
ERISA for such taxable year.
(4)Definitions. For purposes of this
paragraph (d)—
(i) Anold groupis a brother-sister
controlled group of corporations, deter-
mined by applying paragraph (a)(3)(ii) of
this section as in effect before the amend-
ments made by T.D. 8179, that is not a
brother-sister controlled group of corpora-
tions, determined by applying paragraph
(a)(3)(ii) of this section as amended by
such Treasury decision; and
(ii) Anold memberis any corporation
that is a member of an old group.
(5)Election to choose between mem-
bership in more than one controlled
group—(i)In general. A corporation may
make an election under paragraph (c)(2)
of this section by filing an amended return
on or before September 2, 1988 if—
(A) An old member has filed an election
under paragraph (c)(2) of this section to be
treated as a component member of an old
group for a December 31
st
before March 2,
1988; and
(B) That corporation would (without re-
gard to such paragraph (c)(2)) be a compo-
2009–23 I.R.B.1066June 8, 2009

nent member of more than one brother-sis-
ter controlled group (not including an old
group) on the December 31
st
.
(ii)Exception. This paragraph (d)(5)
does not apply to a corporation that is
treated as a member of an old group under
paragraph (d)(3) of this section.
(6)Refunds. See section 6511(a) for
period of limitation on filing claims for
credit or refund.
(e)Effective/applicability date.This
section applies to taxable years beginning
on or after May 26, 2009. However, tax-
payersmayapplythissectiontotaxable
years beginning before May 26, 2009.
For taxable years beginning before May
26, 2009, see §1.1563–1T as contained in
26 CFR part 1 in effect on April 1, 2009.
§1.1563–1T [Removed]
Par. 3. Section 1.1563–1T is removed.
§1.1563–3 [Amended]
Par. 4. Section 1.1563–3(d)(3),
Example 3, is amended by removing
the language “§1.1563–1T” and adding
“§1.1563–1” in its place.
PART 602—OMB CONTROL
NUMBERS UNDER THE PAPERWORK
REDUCTION ACT
Par. 5. The authority citation for part
602 continues to read as follows:
Authority: 26 U.S.C. 7805.
Par. 6. In §602.101, paragraph (b) is
amended as follows:
1. The following entry to the tables is
removed:
§602.101 OMB Control Numbers.
*****
(b) * * *
CFR part or section where
identified and described
Current OMB
control No.
*****
1.1563–1T
...........................................................
1545–2019
*****
2. The following entry is added in nu-
merical order to the table:
§602.101 OMB Control Numbers.
*****
(b) * * *
CFR part or section where
identified and described
Current OMB
control No.
*****
1.1563–1
...........................................................
1545–2019
*****
Linda E. Stiff,
Deputy Commissioner for
Services and Enforcement.
Approved May 20, 2009.
Michael F. Mundaca,
Acting Assistant Secretary
oftheTreasury(TaxPolicy).
(Filed by the Office of the Federal Register on May 26, 2009,
8:45 a.m., and published in the issue of the Federal Register
for May 27, 2009, 74 F.R. 25147)
Section 7520.—Valuation
Tables
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2009. See Rev. Rul. 2009-16, page 1058.
Section 7872.—Treatment
of Loans With Below-Market
Interest Rates
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2009. See Rev. Rul. 2009-16, page 1058.
June 8, 200910672009–23 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
Substantiating Business Use
of Employer-Provided Cell
Phones
Notice 2009–46
PURPOSE
This notice requests comments from
the public regarding several proposals
to simplify the procedures under which
employers substantiate an employee’s
business use of employer-provided cellu-
lar telephones or other similar telecom-
munications equipment (hereinafter col-
lectively referred to as “cell phones”).
This notice describes the proposals un-
der consideration. The Internal Revenue
Service (IRS) and Treasury Department
are interested in considering other pos-
sible approaches. Therefore, this notice
also requests suggestions for alternative
approaches to simplify the procedures
under which employers substantiate an
employee’s business use of employer-pro-
vided cell phones.
Any changes to the substantiation pro-
cedures applicable toemployer-provided
cell phones will not become effective until
the IRS and Treasury Department consider
public comments and suggestions received
in response to this notice and publish guid-
ance announcing any simplified substanti-
ation procedures.
BACKGROUND
Employers
Section 162(a) of the Internal Revenue
Code provides that a deduction is allowed
for all the ordinary and necessary expenses
paid or incurred during the taxable year in
carrying on any trade or business. How-
ever, § 262(a) provides that, except as oth-
erwise expressly provided, no deduction
shall be allowed for personal, living, or
family expenses.
Section 274(d)(4) provides that no
deduction shall be allowed with respect
to any listed property (as defined in
§ 280F(d)(4)), unless the taxpayer substan-
tiates by adequate records or by sufficient
evidence corroborating the taxpayer’s own
statement (A) the amount of such expense
or other item, (B) the use of the property,
(C) the business purpose of the expense
or other item, and (D) the business rela-
tionship to the taxpayer of persons using
the property. The Secretary may by reg-
ulations provide that some or all of the
requirements of the preceding sentence
shall not apply in the case of an expense
that does not exceed an amount prescribed
pursuant to such regulations.
Section 280F(d)(4)(A)(v) provides that
“listed property” includes any cellular tele-
phone (or other similar telecommunica-
tions equipment).
Section 1.274–5T(a) of the tempo-
rary Income Tax Regulations provides
that no deduction or credit shall be al-
lowed with respect to any listed property
unless the taxpayer substantiates each el-
ement of the expenditure or use. Section
1.274–5T(b)(6) provides that the elements
to be proved with respect to any listed
property are:
(i)Amount— (A) The amount of each
separate expenditure with respect to an
item of listed property, such as the cost
of acquisition, and (B) the amount of each
business use based on the appropriate mea-
sure (that is, time) and the amount of total
use of the listed property for the taxable pe-
riod (see§ 1.274–5T(e)(2));
(ii)Time— The date of the expenditure
or use with respect to the listed property;
and
(iii)Business purpose— The business
purpose for an expenditure or use with re-
spect to any listed property.
Employees
Section 61(a)(1) provides that, except
as otherwise provided, gross income in-
cludes compensation for services, includ-
ing fees, commissions, fringe benefits, and
similar items. Section 1.61–21(b)(1) of the
Income Tax Regulations requires that an
employee generally must include in gross
income the amount by which the fair mar-
ket value of a fringe benefit exceeds the
sum of (i) the amount, if any, paid for the
benefit by or on behalf of the employee,
and (ii) the amount, if any, specifically ex-
cluded from gross income by some other
section of the Code. The fair market value
of a fringe benefit is the amount that an in-
dividual would have to pay for the particu-
lar fringe benefit in an arm’s length trans-
action. Section 1.61–21(b)(2). The cost
incurred by an employer is not determina-
tive of the fair market value of a fringe ben-
efit.Id.
Section 132(a)(3) provides that gross
income does not include any fringe ben-
efit that qualifies as a working condi-
tion fringe. Section 132(d) provides that
“working condition fringe” means any
property or services provided to an em-
ployee of the employer to the extent that,
if the employee paid for such property or
services, such payment would be allow-
able as a deduction under § 162 or § 167.
Section 1.132–5(a)(1)(ii) provides that
if, under § 274 or any other section of the
Code, certain substantiation requirements
must be met in order for a deduction under
§ 162 or § 167 to be allowable, then those
substantiation requirements apply in deter-
mining whether a property or service is
excludable as a working condition fringe.
See also§ 1.132–5(c)(1). The substanti-
ation requirements of § 274(d) are satis-
fied by adequate records or sufficient ev-
idence corroboratingthe employee’s own
statement. Section 1.132–5(c)(2). There-
fore, such records or evidence provided by
the employee, and relied upon by the em-
ployer to the extent permitted by the reg-
ulations promulgated under § 274(d), will
be sufficient to substantiate a working con-
dition fringe exclusion.Id.
DISCUSSION
If an employer provides a cell phone to
an employee, and the employer acquires
and pays the costs of using the cell phone,
the employee receives a fringe benefit. To
the extent that the employee uses the em-
ployer’s cell phone for business purposes,
the fair market value of such usage qual-
ifies as a working condition fringe bene-
fit excludable from the employee’s gross
income and the cell phone expense is a
deductible business expense for the em-
ployer, provided that the substantiation re-
quirements of § 274(d) are met. However,
to the extent the employee uses the em-
ployer’s cell phone for personal purposes,
the fair market value of such usage is in-
cludable in the employee’s gross income.
The employer’s cost to provide the cell
phone is not determinative of the fair mar-
2009–23 I.R.B.1068June 8, 2009

ket value of the benefit received by the em-
ployee.
PROPOSALS
The IRS and Treasury Department are
considering the following proposals to
simplify the § 274(d) substantiation re-
quirements applicable to employee usage
of employer-provided cell phones.
A.Simplified Substantiation Methods
General Requirements
As discussed in greater detail below,
the IRS and Treasury Department are
considering three alternative methods
to simplify the substantiation require-
ments applicable to employee usage of
employer-provided cell phones: a mini-
mal personal use method, a safe harbor
substantiation method, and a statistical
sampling method (or a combination of
the foregoing). Any simplified cell phone
substantiation method will be optional;
taxpayers may continue to comply with
current § 274(d) substantiation require-
ments.
The IRS and Treasury Department con-
template that any taxpayer who wishes to
use a simplified cell phone substantiation
method will be required to implement a
written policy that requires employees
to carry and use the employer-provided
cell phones in connection with the em-
ployer’s trade or business and that pro-
hibits personal use of employer-provided
cell phones, except for minimal personal
use, similar to the requirements currently
applicable to employer-provided automo-
biles in § 1.274–6T. In addition, the IRS
and Treasury Department anticipate re-
quiring that the employer must reasonably
believe that the cell phone is not used
for personal purposes except for minimal
personal use.
1.Minimal Personal Use Method
The IRS and Treasury Department are
considering two proposals that would al-
lowanemployertodeemallofanem-
ployee’s usage of an employer-provided
cell phone as business usage. Under the
first proposal, the entire amount of an em-
ployee’s use of an employer-provided cell
phone would be deemed to be for business
purposes if the employee can account to
his or her employer with sufficient records
to establish that the employee maintains
and uses a personal (non-employer-pro-
vided) cell phone for personal purposes
during the employee’s work hours.
Alternatively, the second proposal
would define a specified amount or type
of “minimal” personal use that would be
disregarded in determining the amount
of personal use of an employer-provided
cell phone. For example, “minimal” could
be defined by reference to a particular
number of minutes of use or for certain
personal purposes.
2.Safe Harbor Substantiation Method
The IRS and Treasury Department are
considering a safe harbor method under
which an employer would treat a certain
percentage of each employee’s use of an
employer-provided cell phone as business
usage. The remaining percentage of use
would be deemed to be for personal pur-
poses. For this proposal, the IRS and Trea-
sury Department propose a business use
percentage of 75 percent.
3.Statistical Sampling Method
The IRS and Treasury Department
are considering a proposal that would al-
low employers to use statistical sampling
techniques to measure an employee’s per-
sonal use of an employer-provided cell
phone. In general, an employer could use
an approved statistical sampling method-
ologysimilartothatprovidedinRev.
Proc. 2004–29, 2004–1 C.B. 918, to de-
termine the percentage of personal use
of employer-provided cell phones. The
employer would multiply that percentage
times the value of each employee’s total
usage to determine the value of personal
usage. The remaining portion of the em-
ployee’s usage would be deemed to be for
business purposes.
B.Simplified Fair Market Value
Determination
To the extent that an employee’s use of
an employer-provided cell phone does not
qualify as a working condition fringe ben-
efit (because the employer does not sat-
isfy § 274(d) or the cell phone is used
partially for personal purposes), the fair
market value of an employee’s use of the
employer-provided cell phone is a taxable
fringe benefit that is includable in the em-
ployee’s gross income. An employer’s
cost to provide the cell phone is not deter-
minative of the fair market value of an em-
ployee’s fringe benefit. The IRS and Trea-
sury Department are interested in under-
standing the methods employers currently
use to arrive at the fair market value to
an employee of an employer-provided cell
phone. The IRS and Treasury Department
are considering whether a simplified valu-
ation method would be helpful and appro-
priate to determine such fair market value.
REQUEST FOR COMMENTS
The IRS and Treasury Department re-
quest public comments on the proposals
contained in this notice and suggestions
for other approaches for modifying and
simplifying the substantiation require-
ments applicable to employee usage of
employer-provided cell phones. The IRS
and Treasury Department are particularly
interested in any comments regarding:
•The specific provisions that should
be required to be included in an em-
ployer’s written policy prohibiting
personal use of employer-provided
cell phones;
•The types of employee records suf-
ficient to establish that the employee
maintains and uses a personal (non-
employer-provided) cell phone for pur-
poses of the first proposed minimum
personal use method contained in this
notice;
•How to define a specified amount or
type of “minimal” personal use (e.g.,
a maximum number of minutes of use
or a list of acceptable personal uses)
that should be disregarded in determin-
ing the amount of personal use of an
employer-provided cell phone for pur-
poses of the second proposed mini-
mum personal use method contained in
this notice.
•The business use percentage that
should be applied in the proposed safe
harbor substantiation method con-
tained in this notice and the data and
rationale upon which it is based;
•The methods currently used by em-
ployers to determine the fair market
value of an employee’s use of an em-
ployer-provided cell phone; and
•Whether a simplified method of deter-
mining the fair market value of an em-
ployee’s use of an employer-provided
cell phone would be appropriate, and,
if so, suggested simplified methodolo-
gies for determining such fair market
value.
June 8, 200910692009–23 I.R.B.

Comments must be submitted in writ-
ing on or before September 4, 2009,
and should include a reference to Notice
2009–46. Submissions should be sent to:
Internal Revenue Service
Attn: CC:PA:LPD:PR
(Notice 2009–46), Room 5203
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044
Submissions also may be hand de-
livered Monday through Friday be-
tween the hours of 8 a.m. and 4 p.m.
to: CC:PA:LPD:PR (Notice 2009–46),
Courier’s Desk, Internal Revenue Service,
1111 Constitution Avenue, N.W., Wash-
ington, DC. Alternatively, comments may
be submitted electronically directly to
the IRS via the following e-mail address:
Notice.comments@irscounsel.treas.gov.
Please include “Notice 2009–46” in the
subject line of any electronic communica-
tion. All comments will be available for
public inspection and copying.
DRAFTING INFORMATION
The principal author of this notice is
Jeffrey T. Rodrick of the Office of Asso-
ciate Chief Counsel (Income Tax & Ac-
counting). For further information regard-
ing this notice, contact Mr. Rodrick at
(202) 622–4930 (not a toll-free call).
2009–23 I.R.B.1070June 8, 2009

Part IV. Items o
fGeneralInterest
Deletions Fro
m Cumulative
List of Organi
zations
Contribution
stoWhich
are Deductib
le Under Section
170 of the Cod
e
Announcement 20
09–47
The Internal Revenue
Service has re-
voked its determina
tion that the organi-
zations listed belo
w qualify as organiza-
tions described in s
ections 501(c)(3) and
170(c)(2) of the In
ternal Revenue Code of
1986.
Generally, the Ser
vice will not disallow
deductions for con
tributions made to a
listed organizati
on on or before the date
of announcement in
the Internal Revenue
Bulletin that an or
ganization no longer
qualifies. Howev
er, the Service is not
precluded from di
sallowing a deduction
for any contribut
ions made after an or-
ganization cease
s to qualify under section
170(c)(2) if the
organization has not timely
filed a suit for d
eclaratory judgment under
section 7428 and
if the contributor (1) had
knowledge of th
e revocation of the ruling
or determinati
on letter, (2) was aware that
such revocatio
n was imminent, or (3) was
in part respons
ible for or was aware of the
activities or o
missions of the organization
that brought a
bout this revocation.
If on the other
hand a suit for declara-
tory judgment
has been timely filed, con-
tributions fr
om individuals and organiza-
tions describ
ed in section 170(c)(2) that
are otherwise
allowable will continue to
be deductible
. Protection under section
7428(c) woul
d begin on June 8, 2009, and
would end on t
he date the court first deter-
mines that th
e organization is not described
in section 17
0(c)(2) as more particularly
set forth in
section 7428(c)(1). For indi-
vidual cont
ributors, the maximum deduc-
tion protec
ted is $1,000, with a husband
and wife tre
ated as one contributor. This
benefit is n
ot extended to any individual, in
whole or in
part, for the acts or omissions
of the orga
nization that were the basis for
revocatio
n.
Custom Mortga
ge Foundation
Eagle, ID
Home Ownershi
p Provided to Everyone,
Inc
Ontario, CA
Jolene Kenned
y Ministries, Inc
Fresno, CA
United Americ
an Housing & Education
Foundation
Houston, TX
Foundations Stat
us of Certain
Organizations
Announcement 20
09–48
The following org
anizations have failed
to establish or ha
ve been unable to main-
tain their status
as public charities or as op-
erating foundat
ions. Accordingly, grantors
and contributor
s may not, after this date,
rely on previous
rulings or designations
in the Cumulativ
e List of Organizations
(Publication 7
8), or on the presumption
arising from th
e filing of notices under sec-
tion 508(b) of t
he Code. This listing does
notindicate th
at the organizations have lost
their status a
s organizations described in
section 501(c
)(3), eligible to receive de-
ductible cont
ributions.
Former Public
Charities. The follow-
ing organizat
ions (which have been treated
as organizati
ons that are not private foun-
dations desc
ribed in section 509(a) of the
Code) are now
classified as private foun-
dations:
APAGA, Inc., L
a Canada, CA
Backyard, Yor
kville, CA
Bible Stores T
heatre of Fine and
Performing Ar
ts, Alexandria, VA
Broadway Educ
ation Shapes Tomorrow,
Inc., New York
,NY
Cancer Connec
tions, Inc., Miramar, FL
Center for Lon
g Term Care Excellence,
Inc., Rochest
er, NY
Christian-Is
lamic Forum, Inc.,
Herndon, VA
Christlike Fl
avor Ministries, Inc.,
Jacksonvill
e, FL
Community Oas
is, Inc., New York, NY
Contagious Co
mpassion Foundation,
San Jose, CA
Contaminated
Veterans of America,
Albuquerque
,NM
Crosby Adult A
ssistance Living,
Red Oak, TX
Destination C
ollege Network, Inc.,
Washington, D
C
Dos Health Ser
vices, Inc.,
Miami Beach, F
L
Eleventh Comm
andment Foundation,
Ltd., Westpor
t, CT
Energizing Ju
nction City, Inc.,
Junction City
,OR
Enterlock, Fa
irfield, OH
Foundation Dr
. Jean Bartoli, Inc.,
Hollywood, FL
FoxValleyCom
munity Foundation,
Oak Park, IL
Friendly Face
s, Lithonia, GA
Glorious Prod
uctions Films & Specialities,
Inc., Indiana
polis, IN
Harvest House
Community Development
Corporation,
Inc., Mebane, NC
Healing Café M
inistries, Inc.,
Los Angeles, C
A
Helping Singl
e Parents Achieve,
Richmond, VA
Home Basic One
on One, Inc.,
Houston, TX
In His Name for
His Glory, Covigton, GA
Internationa
l LOVE Ministries, Inc.,
Douglasville
,GA
Jesse Sapolu F
oundation, Inc.,
Costa Mesa, CA
Kids Time Mana
gement, Inc., Atlanta, GA
Kids W Hope, La
s Vegas, NV
Kidz Our Size,
Inc., Baltimore, MD
Kupua Storywo
rks, Inc., Laie, HI
Lean on Me Tran
sportation,
Orchard Hill,
GA
Living in His K
ingdom International, Inc.,
Atlanta, GA
Malachi Corpo
ration, Highlands, NC
Minority Amer
ican Counseling
Resources, In
c., Yuba City, CA
Nehantic Trib
e & Nation, Inc., Chester, CT
Neighbor to Ne
ighbor Community
Partnership f
or Nursing Home Care,
Laguna Beach,
CA
New Beginning
Community Development
Corporation,
Covington, GA
New Covenant D
evelopment Corporation,
Memphis, TN
Pentecostal S
quare Community
Development C
orporation, Chester, PA
Plantation Ec
onomic Development, Inc.,
Sunrise, FL
June 8, 200910712009–23 I.R.B.

Quatro Enterprises, Inc. Buena Vista,
Garfield Hts., OH
RayHowell’s Kicking Bear Foundation,
Lacrescent, MN
Richmond Addiction News Corp,
Richmond, VA
Sacred Sounds of Heaven, Inc.,
Nogales, AZ
Shekinah, Inc., Byron, GA
Silverton Development, Inc.,
Silverton, OH
They Will Not Depart a Religious Society,
Detroit, MI
United Communities of Nevada,
Las Vegas, NV
United States Minority Golf Foundation,
Elgin, SC
Unity Community Economic
Development Corporation, Detroit, MI
Victory Community Development
Corporation, Minden, LA
Vision on the Youth, Inc.,
Rancho Cucamonga, CA
Voice of Jesus Ministries, Houston, TX
If an organization listed above submits
information that warrants the renewal of
its classification as a public charity or as
a private operating foundation, the Inter-
nal Revenue Service will issue a ruling or
determinationletterwiththerevisedclas-
sification as to foundation status. Grantors
and contributors may thereafter rely upon
such ruling or determination letter as pro-
videdinsection1.509(a)–7oftheIncome
Tax Regulations. It is not the practice of
the Service to announce such revised clas-
sification of foundation status in the Inter-
nal Revenue Bulletin.
2009–23 I.R.B.1072June 8, 2009

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.
June 8, 2009i2009–23 I.R.B.

Numerical Finding List
1
Bulletins 2009–1 through 2009–23
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
2009-45, 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
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
Notices— Continued:
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
2009-29, 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
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-113462-08, 2009-4 I.R.B.379
REG-147636-08, 2009-9 I.R.B.641
REG-150066-08, 2009-5 I.R.B.423
Proposed Regulations— Continued:
REG-107271-08, 2009-22 I.R.B.1051
REG-107845-08, 2009-20 I.R.B.1014
REG-119532-08, 2009-20 I.R.B.1017
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
2009-26, 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
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
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.
2009–23 I.R.B.iiJune 8, 2009

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
9451, 2009-23 I.R.B.1060
June 8, 2009iii2009–23 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2009–1 through 2009–23
Notices:
99-35
Obsoleted by
Notice 2009-15, 2009-6 I.R.B.449
2001-55
Modified by
Notice 2009-1, 2009-2 I.R.B.250
2002-27
Modified by
Notice 2009-9, 2009-5 I.R.B.419
2005-74
Obsoleted by
T.D. 9446, 2009-9 I.R.B.607
2007-26
Modified by
Notice 2009-15, 2009-6 I.R.B.449
2007-52
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
2008-100
Amplified and superseded by
Notice 2009-14, 2009-7 I.R.B.516
Notices— Continued:
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-143686-07
Corrected by
Ann. 2009-40, 2009-20 I.R.B.1023
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
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
Revenue Procedures— Continued:
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
2009-19
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
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2008–27 through 2008–52 is in Internal Revenue Bulletin 2008–52, dated December 29,
2008.
2009–23 I.R.B.ivJune 8, 2009

Revenue Rulings— Continued:
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
June 8, 2009v2009–23 I.R.B.

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