Internal Revenue Bulletin: 2009-9 |
March 2, 2009 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- T.D. 9444
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Explanation of Provisions
- A. Modified Application of Section 367(a) to Deemed Section 351 Exchanges
- B. Modified Application of Section 367(b) to Deemed Section 351 Exchanges
- C. Treatment of Gain Recognized under Section 301(c)(3) for Purposes of Section 1248(a)
- D. Effective Dates
- Availability of IRS Documents
- Special Analyses
- Amendments to the Regulations
- Drafting Information
- T.D. 9446
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Summary of Comments and Explanation of Revisions
- A. Subsequent Nonrecognition Transfers—In General
- B. Dispositions Pursuant to an Intercompany Transaction
- C. Divisive Reorganizations
- D. GRA Termination Events
- E. Transfers by U.S. Transferor Pursuant to an Outbound Asset Reorganization
- F. Ordering Rule if Triggering Event Affects Multiple GRAs
- G. Section 301 Distributions
- H. Elections under Section 338
- I. Expatriation under Section 877A
- J. GRA Content
- K. Other Changes
- Effective/Applicability Dates
- Availability of IRS Documents
- Effect on Other Documents
- Special Analyses
- Amendments to the Regulations
- Drafting Information
- T.D. 9445
- T.D. 9444
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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