Recently added articles from United States. Internal Revenue Bulletin:
Rev. Rul. 2009-36
Nov 23, 2009; ... Section 995.- Taxation of DISC Income to Shareholders 2009 base period T-bill rate. The "base period T-bill rate" for the period ending September 30, 2009, is published as required by section 995(f) of the Code. Section 995(f)(1) of the Internal Revenue Code provides that a ...
Notice 2009-88
Nov 23, 2009; ... Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates This notice provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under § 412f)(5)(?)(?)(?) of the Internal Revenue Code as in ef- fect ...
REG-160871-04
Nov 23, 2009; ... Notice of Proposed Rulemaking Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations ...
REG-155929-06
Nov 23, 2009; ... Notice of Proposed Rulemaking Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed ...
REG-135005-07
Nov 23, 2009; ... AGENCY: Internai Revenue Service (JRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains a proposed regulation to clarify which corporations are included in a controlled group of corporations. The regulation clarifies that a corporation that ...