Internal Revenue Bulletin 2009-10 (PDF rendition): IRS Announcements

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Bulletin No. 200
9-10
March 9, 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. 2009–8, page 645.
Federal rates; adjusted federal rates; adjusted federal
long-termrateandthelong-termexemptrate.For pur-
poses of sections 382, 642, 1274, 1288, and other sections
of the Code, tables set forth the rates for March 2009.
Notice 2009–18, page 648.
This notice provides supplements to the actuarial tables pre-
scribed under section 7520 of the Code. Recently, the section
7520 interest rate fell below 2.2%. The notice furnishes exten-
sions to the existing tables for interest rates below 2.2%.
ESTATE TAX
Notice 2009–18, page 648.
This notice provides supplements to the actuarial tables pre-
scribed under section 7520 of the Code. Recently, the section
7520 interest rate fell below 2.2%. The notice furnishes exten-
sions to the existing tables for interest rates below 2.2%.
GIFT TAX
Notice 2009–18, page 648.
This notice provides supplements to the actuarial tables pre-
scribed under section 7520 of the Code. Recently, the section
7520 interest rate fell below 2.2%. The notice furnishes exten-
sions to the existing tables for interest rates below 2.2%.
ADMINISTRATIVE
Notice 2009–19, page 660.
This notice invites public comments regarding guidance to be
provided to persons who will be required to file information re-
turns under section 6050W of the Code. Section 6050W re-
quires information returns to be made for each calendar year
by merchant acquiring entities and third party settlement orga-
nizations with respect to payments made in settlement of pay-
ment card transactions and third party payment network trans-
actions occurring in that calendar year. This requirement to
make information returns applies to returns for calendar years
beginning after December 31, 2010. Interested parties are in-
vited to submit comments by March 18, 2009.
Announcement 2009–7, page 663.
This announcement contains updates and corrections to Pub-
lication 1220,Specifications for Filing Forms 1098, 1099,
5498, and W–2G, Electronically,including formatting informa-
tion for Form 8935,Airline Payments Report.
Announcements of Disbarments and Suspensions begin on page 663.
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.
March 9, 20092009–10 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 March 2009.
See Rev. Rul. 2009-8, page 645.
Section 280G.—Golden
Parachute Payments
Federal short-term, mid-term, and long-term rates
are set forth for the month of March 2009. See Rev.
Rul. 2009-8, page 645.
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 March 2009. See Rev. Rul.
2009-8, page 645.
Section 412.—Minimum
Funding Standards
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of March 2009. See Rev. Rul. 2009-8, page 645.
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 March 2009. See Rev. Rul. 2009-8, page 645.
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 Mar
ch 2009. See Rev. Rul. 2009-8, page 645.
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 March 2009. See Rev.
Rul. 2009-8,
page 645.
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 March 2009. See Rev. Rul. 2009-8, page 645.
Section 642.—Special
Rules for Cr
edits and
Deductions
Federal sho
rt-term, mid-term, and long-term rates
are set fort
h for the month of March 2009. See Rev.
Rul. 2009-8
, page 645.
26 CFR 1.642(c)–6: Valuation of a remainder interest
in property transferred to a pooled income fund.
For extensions of the existing actuarial tables for
interest rates below 2.2%. See Notice 2009-18, page
648.
Section 664.—Charitable
Remainder Trusts
26 CFR 1.664–4: Calculation of the fair market value
of the remainder interest in a charitable remainder
unitrust.
For extensions of the existing actuarial tables for
interest rates below 2.2%. See Notice 2009-18, page
648.
Section 80
7.—Rules for
Certain Re
serves
The adjust
ed applicable federal short-term, mid-
term, and
long-term rates are set forth for the month
of March 2
009. See Rev. Rul. 2009-8, page 645.
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 March 2009. See Rev. Rul. 2009-8, page 645.
Section 1274.
—Determi-
nation of Issu
ePriceinthe
Case of Certai
n Debt Instru-
ments Issued
for Property
(Also Section
s 42, 280G, 382, 412, 467, 468, 482,
483, 642, 807
, 846, 1288, 7520, 7872.)
Federal rates
; adjusted federal rates;
adjusted fed
eral long-term rate and the
long-term ex
empt rate.For purposes of
sections 382
, 642, 1274, 1288, and other
sections of t
he Code, tables set forth the
rates for Ma
rch 2009.
Rev. Rul. 20
09–8
This revenu
e ruling provides various
prescribed
rates for federal income tax
purposes fo
r March 2009 (the current
month). Ta
ble 1 contains the short-term,
mid-term,
and long-term applicable fed-
eral rates
(AFR) for the current month
for purpos
es of section 1274(d) of the
Internal R
evenue Code. Table 2 contains
the short
-term, mid-term, and long-term
adjusted
applicable federal rates (adjusted
AFR) for t
he current month for purposes
of sectio
n 1288(b). Table 3 sets forth the
adjusted
federal long-term rate and the
long-te
rm tax-exempt rate described in
section
382(f). Table 4 contains the ap-
propria
te percentages for determining the
low-inc
ome housing credit described in
section
42(b)(1) for buildings placed in
servic
e during the current month. How-
ever, u
nder section 42(b)(2), the applicable
percen
tage for non-federally subsidized
new bui
ldings placed in service after July
30, 200
8, and before December 31, 2013,
shall
not be less than 9%. Finally, Table
5cont
ains the federal rate for determining
the pr
esent value of an annuity, an interest
for li
fe or for a term of years, or a remain-
der or
a reversionary interest for purposes
of se
ction 7520.
2009–10 I.R.B.645March 9, 2009

REV. RUL. 2009–8 TABLE 1
Applicable Federal Rates (AFR) for March 2009
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term
AFR.72%.72%.72%.72%
110% AFR.79%.79%.79%.79%
120% AFR.86%.86%.86%.86%
130% AFR.94%.94%.94%.94%
Mid-term
AFR1.94%1.93%1.93%1.92%
110% AFR2.13%2.12%2.11%2.11%
120% AFR2.33%2.32%2.31%2.31%
130% AFR
2.53%2.51%2.50%2.50%
150% AFR
2.92%2.90%2.89%2.88%
175% AFR
3.41%3.38%3.37%3.36%
Long-term
AFR
3.52%
3.49%3.47%3.46%
110% AFR3.88%3.84%3.82%3.81%
120% AFR4.23%4.19%4.17%
4.15%
130% AFR
4.59%4.54%4.51%4.50%
REV. RUL. 2009–8 TABLE 2
Adjusted AFR for March 2009
Period for Compounding
AnnualSemiannua
l
QuarterlyMonthly
Short-term adjusted
AFR
.84%.84%.84%.84%
Mid-term adjusted AFR2.04%2.03%2.02%2.02%
Long-term adjusted
AFR
4.58%4.53%4.50%
4.49%
REV. RUL. 2009–8 TABLE 3
Rates Under Section 382 for March 2009
Adjusted federal long-term rate for the current month
4.58%
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.)5.49%
REV. RUL. 2009–8 TABLE 4
Appropriate Percentages Under Section 42(b)(1) for March 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 credit7.63%
Appropriate percentage for the 30% present value low-income housing credit3.27%
March 9, 20096462009–10 I.R.B.

REV. RUL. 2009–8 TABLE 5
Rate Under Section 7520 for March 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 interest2.4%
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 March 2009. See Rev. Rul. 2009-8, page 645.
Section 2031.—Definition
of Gross Estate
26 CFR 20.2031–7: Valuation of annuities, interests
for life or term of years, and remainder or reversion-
ary interest.
For extensions of the existing actuarial tables for
interest rates below 2.2%. See Notice 2009-18, page
648.
Section 7520.— Valuation
Tables
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of March 2009. See Rev. Rul. 2009-8, page 645.
26 CFR 1.7520–1: Valuation of annuities, unitrust
interests, interests for life or term of years, and re-
mainder or reversionary interest.
For extensions of the existing actuarial tables for
interest rates below 2.2%. See Notice 2009-18, page
648.
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 March 2009. See Rev. Rul. 2009-8, page 645.
2009–10 I.R.B.647March 9, 2009

Part III. Administrative, Procedural, and Miscellaneous
Update for Actuarial Tables
Under Section 7520
Notice 2009–18
This notice provides supplements to the
actuarial tables prescribed under § 7520
of the Internal Revenue Code. Section
7520 requires the Secretary to prescribe
actuarial tables for valuing annuities, terms
certain, reversions, and remainders. The
interest rates required for these computa-
tions is 120% of the mid-term Applica-
ble Federal Rate for the month of valua-
tion (or, for transfers for charitable pur-
poses, the interest rate for either of the
two months preceding the month of val-
uation). In T.D. 8886, the Secretary pre-
scribed the tables needed for valuations
after April 30, 1999. This Treasury De-
cision contains regulations under sections
664, 2031, and 7520, and provides tables
with interest rates starting at 4.2%. In ad-
dition, these regulations refer taxpayers to
IRS Publications 1457, 1458, and 1459
for factors at interest rates from 2.2% to
22.0%. Recently, 120% of the mid-term
Applicable Federal fell below 2.2%. None
of the published tables provides factors for
the interest rates below 2.2%. This notice
furnishes extensions to the existing tables
for interest rates below 2.2%.
Table S provided below extends Table
S as furnished in § 20.2031–7(d)(7) of the
Federal Estate Tax Regulations.
TableS—SingleLifeRemainderFactors
BasedonLifeTable90CM
For Valuations after April 30, 1999
Interest Rate
0.2%0.4%0.6%0.8%1.0%1.2%1.4%1.6%1.8%2.0%
Ages
0
0.86074 0.74206 0.64081
0.55434
0.48040 0.41712 0.36289 0.31637 0.27642 0.24206
10.86115
0.74260 0.64127
0.55456
0.48029 0.41661 0.36193
0.31495 0.27452
0.23969
2
0.86278
0.74539
0.64486
0.55868
0.48472 0.42118
0.36654
0.31949 0.27893 0.24393
3
0.86444 0.74824
0.64855 0.56293
0.48932
0.42595
0.37136 0.32427 0.28360 0.24844
4
0.86611
0.75114 0.65231 0.56727
0.49402
0.43085
0.37632 0.32920 0.28843
0.25313
50.86781
0.75407 0.65612 0.57168
0.49880
0.43585
0.38140 0.33426 0.29341
0.25796
60.86951 0.75702 0.65997 0.57614 0.50366
0.44092
0.38657
0.33943
0.29850
0.26292
70.87121
0.75999
0.66384
0.58064 0.50857
0.44608 0.39183 0.34470 0.30370 0.26799
8
0.87293 0.76298
0.66775 0.58519 0.51354 0.45130
0.39718
0.35006
0.30900 0.27318
90.87465 0.76598
0.67169
0.58979 0.51858 0.45661
0.40262
0.35553
0.31442
0.27850
10
0.87637 0.76900
0.67566 0.59443 0.52368
0.46199
0.40815
0.36111 0.31996 0.28394
11
0.87811 0.77204 0.67966
0.59912 0.52884 0.46745
0.41377 0.36678
0.32561 0.28950
12
0.87984
0.77509
0.68369
0.60385 0.53405
0.47297 0.41947
0.37255
0.33136
0.29518
130.88158 0.77815
0.68772 0.60860
0.53930 0.47854 0.42521
0.37837 0.33719 0.30093
14
0.88330 0.78119
0.69175
0.61334
0.54454
0.48411 0.43098 0.38423 0.34304 0.30672
150.88502
0.78421
0.69576
0.61807
0.54977
0.48968
0.43675
0.39009 0.34891
0.31253
16
0.88671 0.78721 0.69974 0.62277
0.55499 0.49523 0.44251 0.39594 0.35478 0.31835
17
0.88840 0.79020 0.70371 0.62747
0.56020 0.50079
0.44827 0.40181 0.36066 0.32419
18
0.89008 0.79317 0.70767
0.63215 0.56540 0.50635 0.45405
0.40770
0.36658
0.33006
190.89175 0.79615
0.71163 0.63686
0.57064 0.51195 0.45988 0.41365 0.37256
0.33601
20
0.89343 0.79913
0.71561 0.64159 0.57591 0.51760 0.46578
0.41968 0.37863 0.34206
210.89510
0.80212 0.71961
0.64635 0.58123 0.52331
0.47174
0.42579
0.38480 0.34821
22
0.89678
0.80511
0.72362
0.65113 0.58659 0.52907
0.47777 0.43197
0.39105 0.35446
23
0.89846 0.80811 0.72766
0.65595 0.59199 0.53489
0.48387 0.43824 0.39741 0.36082
24
0.90014 0.81113 0.73171 0.66081
0.59744 0.54078 0.49005
0.44461 0.40387 0.36730
25
0.90183
0.81415 0.73579 0.66570 0.60295 0.54674
0.49632
0.45108 0.41045
0.37392
260.90352
0.81719 0.73990 0.67063
0.60852 0.55276 0.50268 0.45765
0.41714
0.38065
270.90521 0.82025
0.74403
0.67561
0.61414
0.55887 0.50913
0.46433 0.42396
0.38753
28
0.90691 0.82331 0.74819 0.68062 0.61981
0.56504 0.51566
0.47111 0.43088
0.39453
29
0.90860 0.82638
0.75236 0.68567 0.62553 0.57127 0.52226
0.47797 0.43792
0.40165
March 9, 20096482009–10 I.R.B.

TableS—SingleLifeRemainderFactors
BasedonLifeTable90CM
For Valuations after April 30, 1999
Interest Rate
0.2%0.4%0.6%0.8%1.0%1.2%1.4%1.6%1.8%2.0%
Ages
30
0.91030 0.82946
0.75655
0.69074 0.63129
0.57755 0.52894
0.48493
0.44505
0.40889
31
0.91200
0.83254 0.76075 0.69583
0.63709
0.58389 0.53569
0.49196
0.45228
0.41623
32
0.91369
0.83562
0.76496
0.70095
0.64292
0.59029 0.54250
0.49908
0.45961
0.42369
330.91539
0.83871 0.76919 0.70610 0.64881
0.59674 0.54939 0.50630 0.46705
0.43128
34
0.91708 0.84181 0.77343 0.71127
0.65472 0.60325 0.55635 0.51359 0.47459
0.43897
35
0.91878 0.84491 0.77769 0.71648 0.66069 0.60982
0.56339 0.52099
0.48224 0.44680
36
0.92047 0.84801 0.78196 0.72170 0.66669 0.61644
0.57050 0.52847
0.48999
0.45475
37
0.92216
0.85112 0.78625
0.72696 0.67273 0.62311
0.57768 0.53604 0.49785
0.46281
380.92385 0.85424 0.79054
0.73224 0.67882
0.62985 0.58493 0.54370 0.50582
0.47101
390.92555 0.85735
0.79486
0.73754
0.68494 0.63664
0.59226 0.55145 0.51390
0.47932
40
0.92724 0.86047 0.79918 0.74287 0.69111 0.64349
0.59966 0.55930 0.52209
0.48777
41
0.92893 0.86360
0.80352
0.74823 0.69732
0.65041 0.60715 0.56724 0.53040
0.49636
42
0.93062 0.86673 0.80788
0.75362 0.70357 0.65738
0.61471
0.57528 0.53882 0.50508
43
0.93230 0.86986 0.81224
0.75903
0.70986 0.66440 0.62234
0.58341 0.54735 0.51392
44
0.93399 0.87299 0.81661
0.76445
0.71617 0.67146 0.63003
0.59162 0.55597 0.52288
450.93566
0.87612 0.82097 0.76988
0.72251 0.67856
0.63777
0.59988 0.56468 0.53194
46
0.93733 0.87923
0.82534 0.77531
0.72886
0.68569 0.64555
0.60821
0.57346 0.54109
47
0.93899 0.88233 0.82968 0.78074
0.73520
0.69282
0.65336 0.61658 0.58229 0.55031
48
0.94064
0.88542
0.83402 0.78616
0.74156
0.69998 0.66119 0.62499
0.59119 0.55960
49
0.94228 0.88849 0.83834
0.79157
0.74791 0.70714
0.66905
0.63344 0.60014
0.56897
50
0.94390
0.89155 0.84265
0.79697
0.75426
0.71431 0.67693 0.64193 0.60914
0.57841
510.94552 0.89459
0.84694 0.80236 0.76061 0.72149 0.68483
0.65045
0.61819
0.58791
52
0.94712 0.89760
0.85121
0.80772 0.76693 0.72866 0.69273
0.65898
0.62727
0.59745
53
0.94871 0.90060
0.85545
0.81306 0.77324
0.73581
0.70062
0.66752
0.63636 0.60703
540.95028 0.90356 0.85965
0.81836
0.77951
0.74294
0.70850 0.67605 0.64547
0.61662
55
0.95183 0.90650
0.86383 0.82363
0.78575 0.75004
0.71636
0.68458 0.65458
0.62624
560.95337
0.90941 0.86797 0.82887 0.79196
0.75712
0.72421 0.69310 0.66369
0.63587
57
0.95488
0.91229 0.87207 0.83406 0.79814 0.76416 0.73202 0.70160 0.67280
0.64551
580.95638 0.91514
0.87612 0.83921 0.80426 0.77116 0.73980 0.71007 0.68188
0.65514
590.95785
0.91794 0.88013 0.84429 0.81032 0.77809
0.74751
0.71848 0.69091 0.66472
600.95930
0.92070 0.88408 0.84932 0.81631
0.78495 0.75515
0.72682 0.69988
0.67425
61
0.96073 0.92342 0.88797
0.85428
0.82223
0.79175
0.76273
0.73511
0.70881 0.68374
62
0.96213 0.92611 0.89183
0.85919
0.82811 0.79849 0.77027 0.74336 0.71770 0.69321
630.96352
0.92876
0.89563 0.86405
0.83393
0.80519
0.77776
0.75157 0.72655
0.70266
64
0.96488 0.93137 0.89939
0.86885
0.83969 0.81182
0.78518 0.75972 0.73536
0.71206
65
0.96622
0.93395
0.90310 0.87360
0.84538
0.81839
0.79255
0.76781 0.74412 0.72142
660.96754
0.93649 0.90676 0.87829
0.85102
0.82490 0.79986
0.77585 0.75283 0.73075
670.96885
0.93899 0.91038 0.88294
0.85662
0.83136 0.80713 0.78386
0.76152 0.74005
68
0.97013 0.94146
0.91395 0.88753 0.86215
0.83777 0.81434 0.79182 0.77016 0.74932
69
0.97139 0.94389 0.91747 0.89206 0.86762 0.84410 0.82148 0.79970 0.77873
0.75853
70
0.97262 0.94628 0.92092
0.89651
0.87299
0.85034 0.82852
0.80748 0.78720
0.76765
71
0.97383 0.94861 0.92430 0.90087 0.87827
0.85647 0.83544 0.81514 0.79555
0.77663
720.97500 0.95088
0.92760
0.90513
0.88343 0.86247 0.84223 0.82267 0.80376
0.78548
73
0.97614
0.95309
0.93082 0.90929 0.88847
0.86835
0.84888 0.83004 0.81181 0.79417
74
0.97726
0.95525
0.93396 0.91336 0.89342 0.87411
0.85541
0.83729 0.81974 0.80273
750.97834
0.95737 0.93705
0.91736 0.89827 0.87977 0.86183 0.84443
0.82756
0.81119
76
0.97941
0.95944
0.94007 0.92128
0.90305 0.88535
0.86817
0.85149 0.83529 0.81955
77
0.98045
0.96147 0.94304
0.92514
0.90774 0.89084 0.87442
0.85845
0.84292 0.82783
78
0.98147 0.96346
0.94595
0.92892 0.91236 0.89624
0.88056 0.86531 0.85045
0.83600
79
0.98246
0.96540
0.94879 0.93261 0.91686
0.90152 0.88658
0.87203
0.85784
0.84402
2009–10 I.R.B.649March 9, 2009

TableS—SingleLifeRemainderFactors
BasedonLifeTable90CM
For Valuations after April 30, 1999
Interest Rate
0.2%0.4%0.6%0.8%1.0%1.2%1.4%1.6%1.8%2.0%
Ages
80
0.98342 0.96727
0.95153
0.93619 0.92124 0.90666 0.89244
0.87857 0.86504 0.85185
81
0.98434 0.96907
0.95418
0.93964
0.92546
0.91161 0.89810 0.88490 0.87202
0.85944
820.98523
0.97080
0.95672
0.94296
0.92951
0.91638
0.90355
0.89101
0.87875
0.86676
83
0.98607 0.97246
0.95915
0.94614 0.93341 0.92097 0.90880 0.89689
0.88524
0.87384
84
0.98689 0.97406
0.96150
0.94921 0.93718
0.92541
0.91388
0.90259 0.89153
0.88070
85
0.98767
0.97560
0.96378
0.95219
0.94084 0.92972 0.91882 0.90814 0.89766 0.88740
86
0.98843 0.97709
0.96596 0.95506
0.94437 0.93388
0.92359 0.91350 0.90359
0.89388
870.98915 0.97850 0.96805 0.95779
0.94772 0.93784 0.92814 0.91861 0.90926 0.90007
88
0.98983 0.97983 0.97002 0.96038
0.95091
0.94161 0.93247 0.92348 0.91466
0.90598
89
0.99047 0.98110 0.97189 0.96284
0.95394 0.94519 0.93659
0.92813 0.91980 0.91162
90
0.99108 0.98230 0.97367
0.96517 0.95681 0.94859 0.94050 0.93253
0.92470 0.91698
91
0.99164 0.98342
0.97532 0.96735 0.95950 0.95177 0.94415
0.93666 0.92927 0.92200
92
0.99216 0.98444 0.97683 0.96933
0.96195 0.95467 0.94750
0.94043 0.93347 0.92660
93
0.99263
0.98537
0.97821
0.97115
0.96419
0.95733 0.95056
0.94389 0.93731 0.93082
94
0.99306 0.98622 0.97947 0.97282
0.96625 0.95977 0.95338
0.94707
0.94085
0.93471
95
0.99347 0.98702 0.98066 0.97438 0.96819 0.96207
0.95603 0.95007
0.94418 0.93837
960.99385
0.98777 0.98177
0.97584
0.96999 0.96421
0.95849 0.95285
0.94728 0.94178
97
0.99419
0.98845
0.98278 0.97718 0.97164 0.96617 0.96076
0.95542 0.95014
0.94492
980.99451
0.98909 0.98373 0.97842 0.97318 0.96800 0.96288
0.95781 0.95280 0.94785
99
0.99482 0.98970 0.98464 0.97963 0.97467 0.96977 0.96492 0.96013
0.95538 0.95069
1000.99512
0.99029
0.98552
0.98079 0.97611 0.97148 0.96690 0.96236
0.95787 0.95343
1010.99541
0.99087 0.98637 0.98192
0.97751 0.97315
0.96883
0.96455
0.96031
0.95611
1020.99570
0.99143 0.98721 0.98303 0.97888 0.97478 0.97071 0.96668 0.96269
0.95873
1030.99598
0.99199 0.98803 0.98411 0.98023 0.97638
0.97257
0.96878
0.96503
0.96132
104
0.99627
0.99257
0.98890
0.98526 0.98165
0.97808
0.97453
0.97101
0.96752 0.96405
1050.99656
0.99314
0.98975
0.98638 0.98304 0.97973 0.97644 0.97318 0.96994 0.96672
106
0.99692
0.99385
0.99081 0.98779 0.98479 0.98181
0.97885 0.97591
0.97300 0.97010
107
0.99734 0.99470 0.99207 0.98946 0.98687 0.98429 0.98172 0.97918 0.97664 0.97412
108
0.99797
0.99596 0.99395
0.99196 0.98997 0.98800 0.98603 0.98408 0.98213 0.98019
109
0.99900 0.99801 0.99702 0.99603
0.99505
0.99407 0.99310 0.99213 0.99116 0.99020
Table B provided below extends Table
B furnished in § 20.2031–7(d)(6) of the
Federal Estate Tax Regulations.
Table B
Remainder Factors for Terms Certain
Interest Rate
0.2%0.4%0.6%0.8%1.0%
Years
1
0.9980040.9960160.9940360.9920630.990099
2
0.9960120.9920480.9881070.9841900.980296
3
0.994024
0.988095
0.9822140.976379
0.970590
4
0.992040
0.9841590.976356
0.9686300.960980
50.9900600.980238
0.970533
0.960942
0.951466
March 9, 20096502009–10 I.R.B.

Table B
Remainder Factors for Terms Certain
Interest Rate
0.2%0.4%0.6%0.8%1.0%
Years
6
0.9880840.9763320.964744
0.9533160.942045
70.9861110.972443
0.9589900.945750
0.932718
8
0.984143
0.9685680.953271
0.9382440.923483
9
0.9821790.964710
0.947585
0.9307980.914340
10
0.9802180.9608660.9419330.923410
0.905287
11
0.978262
0.9570380.936315
0.9160820.896324
12
0.976309
0.953225
0.9307310.9088110.887449
13
0.9743600.949427
0.9251800.901598
0.878663
14
0.972416
0.945645
0.9196620.8944430.869963
150.970475
0.9418770.9141770.8873440.861349
160.9685380.9381250.908725
0.880302
0.852821
17
0.9666040.934387
0.9033050.873315
0.844377
180.9646750.930665
0.8979170.8663840.836017
19
0.962749
0.9269570.8925620.859508
0.827740
20
0.9608280.9232640.887239
0.8526860.819544
210.9589100.919585
0.881947
0.845919
0.811430
220.9569960.915922
0.876687
0.839205
0.803396
230.955086
0.912273
0.8714580.8325450.795442
240.953179
0.9086380.866260
0.8259380.787566
250.9512770.905018
0.8610940.8193830.779768
26
0.9493780.901412
0.855958
0.8128790.772048
27
0.9474830.897821
0.850853
0.8064280.764404
280.945592
0.894244
0.845778
0.800028
0.756836
290.943705
0.8906810.8407340.7936780.749342
30
0.9418210.887133
0.835720
0.7873790.741923
31
0.939941
0.8835980.830735
0.781130
0.734577
320.938065
0.880078
0.825780
0.7749310.727304
33
0.936193
0.8765720.820855
0.7687810.720103
34
0.9343240.873079
0.815960
0.7626790.712973
350.932459
0.8696010.811093
0.7566260.705914
360.930598
0.866136
0.8062560.7506210.698925
37
0.9287400.8626860.8014470.744664
0.692005
38
0.926887
0.859249
0.796667
0.7387540.685153
390.9250360.8558250.791915
0.7328910.678370
40
0.923190
0.852416
0.7871920.727074
0.671653
41
0.9213470.8490200.7824970.721304
0.665003
420.9195080.845637
0.777830
0.7155790.658419
43
0.9176730.8422680.7731910.709900
0.651900
440.915841
0.838912
0.768580
0.704266
0.645445
45
0.914013
0.835570
0.7639960.698676
0.639055
46
0.9121890.832241
0.759439
0.6931310.632728
47
0.910368
0.8289250.754910
0.6876300.626463
480.9085510.8256230.750407
0.6821730.620260
49
0.9067380.822334
0.7459310.676759
0.614119
50
0.904928
0.819057
0.7414830.6713880.608039
51
0.903122
0.815794
0.737060
0.666059
0.602019
52
0.901319
0.812544
0.7326640.660773
0.596058
530.899520
0.8093070.728294
0.6555290.590156
54
0.8977240.806083
0.7239510.6503260.584313
55
0.895933
0.8028710.719633
0.6451650.578528
2009–10 I.R.B.651March 9, 2009

Table B
Remainder Factors for Terms Certain
Interest Rate
0.2%0.4%0.6%0.8%1.0%
Years
56
0.8941440.799672
0.7153410.6400450.572800
570.8923600.7964860.711074
0.6349650.567129
580.890578
0.7933130.706833
0.6299250.561514
59
0.888801
0.790153
0.7026180.624926
0.555954
60
0.887027
0.787005
0.6984270.619966
0.550450
Table B
Remainder Factors for Terms Certain
Interest Rate
1.2%1.4%1.6%1.8%2.0%
Years
1
0.9881420.986193
0.984252
0.9823180.980392
20.9764250.9725770.968752
0.9649490.961169
3
0.964847
0.9591490.953496
0.9478870.942322
40.9534060.945906
0.9384800.931127
0.923845
50.9421010.9328470.9237010.914663
0.905731
6
0.9309300.919967
0.909155
0.8984900.887971
70.919891
0.907265
0.8948370.882603
0.870560
8
0.9089830.894739
0.880745
0.866997
0.853490
90.898205
0.882386
0.8668750.8516670.836755
100.887554
0.870203
0.853224
0.8366080.820348
11
0.877030
0.858188
0.8397870.8218160.804263
12
0.8666300.846339
0.8265620.807285
0.788493
130.8563540.8346540.813545
0.7930100.773033
14
0.8462000.8231300.8007340.778989
0.757875
15
0.8361660.8117660.788124
0.7652150.743015
160.8262510.8005580.7757120.751684
0.728446
170.8164530.789505
0.7634960.7383930.714163
18
0.8067720.778604
0.7514730.7253370.700159
190.7972050.767854
0.739639
0.712512
0.686431
200.7877520.757253
0.7279910.6999140.672971
21
0.7784110.746798
0.7165260.6875380.659776
22
0.7691810.736487
0.7052420.675381
0.646839
23
0.7600610.7263180.6941360.663439
0.634156
240.751048
0.716290
0.6832050.651708
0.621721
25
0.7421420.7064010.672446
0.6401850.609531
26
0.7333420.696648
0.661856
0.628866
0.597579
27
0.7246460.687029
0.651433
0.617746
0.585862
280.7160540.677544
0.6411740.606823
0.574375
290.707563
0.6681890.631077
0.5960940.563112
30
0.699173
0.658963
0.621139
0.5855540.552071
31
0.690882
0.6498650.6113570.5752000.541246
32
0.6826900.6408930.601730
0.5650290.530633
330.674595
0.632044
0.5922540.5550390.520229
340.666596
0.623318
0.5829270.5452250.510028
350.658692
0.614712
0.5737470.5355840.500028
March 9, 20096522009–10 I.R.B.

Table B
Remainder Factors for Terms Certain
Interest Rate
1.2%1.4%1.6%1.8%2.0%
Years
360.6508810.6062250.5647110.526114
0.490223
37
0.643163
0.5978550.5558180.516812
0.480611
380.6355370.5896000.5470650.507673
0.471187
39
0.628001
0.5814600.538450
0.4986970.461948
400.6205540.5734320.529970
0.489879
0.452890
41
0.613196
0.5655150.521624
0.4812170.444010
420.6059240.5577070.513410
0.472708
0.435304
430.5987400.5500070.5053250.464350
0.426769
440.5916400.542413
0.497367
0.456140
0.418401
450.5846240.5349240.489534
0.4480740.410197
460.5776920.5275380.4818250.4401520.402154
470.5708420.520255
0.4742370.4323690.394268
480.5640730.513072
0.4667690.424724
0.386538
490.5573840.5059880.459418
0.417214
0.378958
500.550775
0.499002
0.452183
0.409837
0.371528
510.544244
0.492112
0.4450620.402590
0.364243
520.5377910.4853180.4380540.3954720.357101
530.531414
0.478617
0.431155
0.388479
0.350099
540.525112
0.472009
0.424365
0.3816100.343234
55
0.5188860.465492
0.4176820.374863
0.336504
560.5127330.4590650.411105
0.3682340.329906
57
0.5066530.452727
0.4046310.3617230.323437
580.500645
0.446477
0.3982580.3553280.317095
59
0.4947090.4403120.391987
0.349045
0.310878
60
0.4888430.434233
0.385814
0.3428730.304782
Table J provided below extends Table
J as furnished in § 20.2031–7(d)(6) of the
Federal Estate Tax Regulations.
Table J
Adjustment Factors forTerm Certain Annuities
Payable at the Beginning of Period
Interest RateAnnuallySemi-AnnuallyQuarterlyMonthlyWeekly
0.2%
1.0020
1.0015
1.00121.00111.0010
0.4%
1.00401.0030
1.0025
1.00221.0020
0.6%
1.0060
1.0045
1.00371.00321.0031
0.8%
1.00801.0060
1.0050
1.00431.0041
1.0%
1.0100
1.0075
1.0062
1.00541.0051
1.2%
1.01201.0090
1.00751.0065
1.0061
1.4%
1.0140
1.0105
1.00871.00761.0071
1.6%
1.01601.01201.01001.00861.0081
1.8%
1.0180
1.0135
1.01121.00971.0091
2.0%
1.0200
1.01501.0125
1.01081.0102
2009–10 I.R.B.653March 9, 2009

Table K provided below extends Table
K as furnished in § 20.2031–7(d)(6) of the
Federal Estate Tax Regulations.
Table K
Adjustment Factors for Annuities
PayableattheEndofPeriod
Interest RateAnnuallySemi-AnnuallyQuarterlyMonthlyWeekly
0.2%
1.0000
1.0005
1.00071.00091.0010
0.4%
1.00001.0010
1.0015
1.00181.0020
0.6%
1.0000
1.0015
1.00221.00271.0029
0.8%
1.00001.00201.00301.00371.0039
1.0%
1.0000
1.0025
1.00371.00461.0049
1.2%
1.00001.0030
1.00451.00551.0059
1.4%
1.0000
1.00351.0052
1.00641.0068
1.6%
1.00001.00401.00601.00731.0078
1.8%
1.0000
1.0045
1.00671.00821.0088
2.0%
1.0000
1.00501.0075
1.00911.0098
Table D provided below extends Table
D as furnished in § 1.664–4(e)(6) of the
Federal Income Tax Regulations.
Table D
Unitrust Remainder Factors for Terms Certain
Adjusted Payout Rate
0.2%0.4%0.6%0.8%1.0%
Years
1
0.9980000.9960000.9940000.9920000.990000
2
0.9960040.9920160.9880360.9840640.980100
3
0.9940120.9880480.9821080.9761910.970299
4
0.9920240.984096
0.976215
0.968382
0.960596
50.990040
0.9801590.9703580.9606350.950990
6
0.9880600.976239
0.9645360.952950
0.941480
70.9860840.972334
0.9587480.9453260.932065
8
0.9841120.968444
0.952996
0.937764
0.922745
9
0.982143
0.964571
0.9472780.930262
0.913517
10
0.9801790.960712
0.941594
0.9228190.904382
11
0.978219
0.9568700.9359450.9154370.895338
12
0.976262
0.953042
0.9303290.908113
0.886385
13
0.9743100.9492300.9247470.900848
0.877521
14
0.972361
0.945433
0.9191990.8936420.868746
15
0.970416
0.941651
0.9136830.886493
0.860058
16
0.968476
0.937885
0.9082010.879401
0.851458
170.966539
0.934133
0.9027520.872365
0.842943
18
0.9646060.9303970.897336
0.8653860.834514
19
0.962676
0.9266750.8919520.858463
0.826169
200.960751
0.9229680.886600
0.851596
0.817907
March 9, 20096542009–10 I.R.B.

Table D
Unitrust Remainder Factors for Terms Certain
Adjusted Payout Rate
1.2%1.4%1.6%1.8%2.0%
Years
1
0.9880000.9860000.9840000.9820000.980000
2
0.9761440.972196
0.968256
0.9643240.960400
3
0.964430
0.9585850.952764
0.9469660.941192
40.9528570.9451650.937520
0.9299210.922368
50.9414230.931933
0.922519
0.9131820.903921
6
0.9301260.918886
0.9077590.8967450.885842
70.9189640.906021
0.893235
0.8806040.868126
8
0.9079370.8933370.878943
0.8647530.850763
9
0.8970410.8808300.8648800.8491870.833748
10
0.8862770.868499
0.851042
0.8339020.817073
110.8756420.8563400.837425
0.8188920.800731
120.8651340.844351
0.824027
0.804151
0.784717
130.8547520.832530
0.8108420.7896770.769022
140.8444950.820875
0.797869
0.7754630.753642
15
0.8343610.809382
0.7851030.7615040.738569
16
0.824349
0.7980510.772541
0.7477970.723798
170.814457
0.7868780.7601800.7343370.709322
18
0.804683
0.775862
0.7480180.721119
0.695135
190.7950270.765000
0.7360490.7081390.681233
200.7854870.754290
0.724272
0.695392
0.667608
Table F(0.2)
With Interest at 0.2%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations
Number of Months by Which
By Which Valuation Date
Precedes First Payment in
First Full Taxable Year
ForPaymentsMadeDuringEachPeriod
At LeastLess Than
Annual
Period
Semiannual
Period
Quarterly
Period
Monthly
Period
01
1.000000
0.9995010.9992510.999085
12
0.9998340.999334
0.999085
0.998918
23
0.9996670.9991680.998918
340.999501
0.999002
0.998752
4
50.999334
0.998835
5
6
0.9991680.998669
6
70.999001
0.998503
7
80.998835
89
0.998669
9100.998503
1011
0.998336
1112
0.998170
12
—0.998004
2009–10 I.R.B.655March 9, 2009

Table F(0.4)
With Interest at 0.4%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations
Number of Months by Which
By Which Valuation Date
Precedes First Payment in
First Full Taxable Year
ForPaymentsMadeDuringEachPeriod
At LeastLess Than
Annual
Period
Semiannual
Period
Quarterly
Period
Monthly
Period
01
1.0000000.999003
0.998505
0.998173
12
0.9996670.9986710.9981730.997841
230.999335
0.9983390.997841
34
0.9990020.998006
0.997509
4
50.998670
0.997675
5
6
0.9983380.997343
6
70.9980060.997011
7
8
0.997674
89
0.997342
910
0.997010
1011
0.996679
1112
0.996347
12
—0.996016
Table F(0.6)
With Interest at 0.6%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations
Number of Months by Which
By Which Valuation Date
Precedes First Payment in
First Full Taxable Year
ForPaymentsMadeDuringEachPeriod
At LeastLess Than
Annual
Period
Semiannual
Period
Quarterly
Period
Monthly
Period
01
1.000000
0.998507
0.9977610.997263
120.999502
0.9980090.9972630.996766
23
0.999003
0.997512
0.996766
340.9985060.997015
0.996270
4
50.998008
0.996518
5
60.997511
0.996021
6
70.997013
0.995525
7
80.996517
89
0.996020
9100.995523
10110.995027
11120.994531
12
—0.994036
March 9, 20096562009–10 I.R.B.

Table F(0.8)
With Interest at 0.8%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations
Number of Months by Which
By Which Valuation Date
Precedes First Payment in
First Full Taxable Year
ForPaymentsMadeDuringEachPeriod
At LeastLess Than
Annual
Period
Semiannual
Period
Quarterly
Period
Monthly
Period
01
1.0000000.9980120.997019
0.996357
12
0.9993360.997349
0.9963570.995696
23
0.9986730.996687
0.995696
34
0.9980100.996026
0.995035
4
50.997347
0.995365
5
60.996685
0.994704
6
70.9960240.994044
7
80.995363
89
0.994702
910
0.994042
1011
0.993382
1112
0.992722
12
—0.992063
Table F(1.0)
With Interest at 1.0%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations
Number of Months by Which
By Which Valuation Date
Precedes First Payment in
First Full Taxable Year
ForPaymentsMadeDuringEachPeriod
At LeastLess Than
Annual
Period
Semiannual
Period
Quarterly
Period
Monthly
Period
01
1.000000
0.997519
0.996279
0.995454
12
0.9991710.996692
0.995454
0.994629
23
0.998343
0.995866
0.994629
340.9975160.995040
0.993804
4
50.9966890.994216
5
60.995863
0.993391
6
7
0.9950370.992568
7
8
0.994212
89
0.993388
9100.992565
1011
0.991742
1112
0.990920
12
—0.990099
2009–10 I.R.B.657March 9, 2009

Table F(1.2)
With Interest at 1.2%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations
Number of Months by Which
By Which Valuation Date
Precedes First Payment in
First Full Taxable Year
ForPaymentsMadeDuringEachPeriod
At LeastLess Than
Annual
Period
Semiannual
Period
Quarterly
Period
Monthly
Period
01
1.0000000.997027
0.9955420.994554
12
0.9990060.996036
0.9945530.993565
23
0.998014
0.9950470.993565
34
0.997022
0.9940580.992578
4
50.9960320.993070
5
60.995042
0.992084
6
7
0.994053
0.991098
7
8
0.993066
89
0.992079
910
0.991093
1011
0.990109
11120.989125
12
—0.988142
Table F(1.4)
With Interest at 1.4%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations
Number of Months by Which
By Which Valuation Date
Precedes First Payment in
First Full Taxable Year
ForPaymentsMadeDuringEachPeriod
At LeastLess Than
Annual
Period
Semiannual
Period
Quarterly
Period
Monthly
Period
01
1.000000
0.996536
0.994807
0.993656
12
0.998842
0.9953820.9936560.992505
23
0.9976860.994230
0.992505
340.996530
0.993079
0.991356
4
5
0.995376
0.991929
5
6
0.9942240.990780
6
70.9930730.989633
7
8
0.991923
89
0.990774
910
0.989627
1011
0.988481
1112
0.987337
12
—0.986193
March 9, 20096582009–10 I.R.B.

Table F(1.6)
With Interest at 1.6%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations
Number of Months by Which
By Which Valuation Date
Precedes First Payment in
First Full Taxable Year
ForPaymentsMadeDuringEachPeriod
At LeastLess Than
Annual
Period
Semiannual
Period
Quarterly
Period
Monthly
Period
01
1.0000000.996047
0.994075
0.992761
12
0.9986780.9947310.9927610.991449
230.997358
0.9934160.991449
34
0.9960400.9921030.990138
4
50.9947230.990791
5
6
0.9934080.989481
6
7
0.992095
0.988173
7
8
0.990783
89
0.989474
910
0.988166
10110.986859
11120.985555
12
—
0.984252
Table F(1.8)
With Interest at 1.8%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations
Number of Months by Which
By Which Valuation Date
Precedes First Payment in
First Full Taxable Year
ForPaymentsMadeDuringEachPeriod
At LeastLess Than
Annual
Period
Semiannual
Period
Quarterly
Period
Monthly
Period
01
1.000000
0.9955600.993345
0.991870
120.998514
0.9940810.9918690.990396
23
0.9970310.9926040.990396
340.995550
0.9911300.988924
4
50.994071
0.989657
5
60.992594
0.988187
6
70.9911200.986719
7
8
0.989647
89
0.988177
910
0.986709
10110.985243
1112
0.983780
12
—0.982318
2009–10 I.R.B.659March 9, 2009

Table F(2.0)
With Interest at 2.0%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations
Number of Months by Which
By Which Valuation Date
Precedes First Payment in
First Full Taxable Year
ForPaymentsMadeDuringEachPeriod
At LeastLess Than
Annual
Period
Semiannual
Period
Quarterly
Period
Monthly
Period
01
1.000000
0.995074
0.9926170.990981
120.998351
0.9934330.9909800.989347
230.9967050.991795
0.989346
340.995062
0.990160
0.987715
4
50.993421
0.988527
5
6
0.9917830.986897
6
70.990148
0.985270
7
80.988515
890.986885
9100.985258
1011
0.983633
1112
0.982011
12
—0.980392
Information Reporting of
Payments Made in Settlement
of Payment Card and Third
Party Network Transactions
Notice 2009–19
PURPOSE
This notice invites public comments re-
garding guidance to be provided to pay-
ment settlement entities and other affected
persons concerning new requirements with
respect to the reporting of payments made
in settlement of payment card and third
party network transactions. The new re-
porting requirements are in section 6050W
of the Internal Revenue Code (the Code),
which was added by section 3091 of the
Housing Assistance Tax Act of 2008, Div.
C of Pub. L. No. 110–289, 122 Stat.
2653 (the Act). Section 6050W requires
information returns to be made for each
calendar year by merchant acquiring en-
tities and third party settlement organiza-
tions with respect to payments made in set-
tlement of payment card transactions and
third party payment network transactions
occurring in that calendar year. This re-
quirement to make information returns ap-
plies to returns forcalendar years begin-
ning after December 31, 2010.
The Treasury Department and the In-
ternal Revenue Service (the Service) in-
tend to issue guidance on compliance with
the new reporting requirements. To assist
them in drafting guidance under the new
provisions, they are requesting comments
from all affected persons.
BACKGROUND
Under new section 6050W, any pay-
ment settlement entity making payment to
a participating payee in settlement of re-
portable payment transactions must make
a return for each calendar year to be filed
with the Service, and furnish a statement
to the participating payee, setting forth the
gross amount of such reportable payment
transactions, as well as the name, address,
and taxpayer identification number (TIN)
of the participating payees.
Section 6050W(c) provides that a “re-
portable payment transaction” means
any payment card transaction and any
third party network transaction. Section
6050W(b)(1) provides that a “payment
settlement entity” means: (A) in the case
of a payment card transaction, a mer-
chant acquiring entity; and (B) in the
case of a third party network transac-
tion, a third party settlement organization.
Section 6050W(d)(1)(A) provides that a
“participating payee” means: (i) in the
case of a payment card transaction, any
person who accepts a payment card as
payment; and (ii) in the case of a third
party network transaction, any person
who accepts payment from a third party
settlement organization in settlement of
such transaction. Section 6050W(d)(1)(C)
provides that “person” includes any gov-
ernmental unit (and any agency or in-
strumentality thereof). However, section
6050W(d)(1)(B) provides that a “partici-
pating payee” does not include any person
with a foreign address except as provided
by the Secretary in regulations or other
guidance.
With respect to reporting on payment
card transactions, section 6050W(b)(2)
provides that the term “merchant acquiring
entity” means the bank or other organ-
ization with the contractual obligation
to make payment to participating payees
in settlement of payment card transac-
tions. Section 6050W(c)(2) provides that
a “payment card transaction” means any
transaction in which a payment card is ac-
cepted as payment. Section 6050W(d)(2)
defines “payment card” as any card that
is issued pursuant to an agreement or ar-
rangement that provides for: (A) one or
more issuers of such cards; (B) a network
of persons unrelated to each other, and
March 9, 20096602009–10 I.R.B.

to the issuer, who agree to accept such
cards as payment; and (C) standards and
mechanisms for settling the transactions
between the merchant acquiring entities
and the persons who agree to accept such
cards as payment.
Section 6050W(c)(3) provides that
the term “third party network transac-
tion” means any transaction that is settled
through a third party payment network.
Section 6050W(d)(3) defines “third party
payment network” as any agreement or
arrangement that: (A) involves the estab-
lishment of accounts with a central organ-
ization by a substantial number of persons
who (i) are unrelated to such organization,
(ii) provide goods or services, and (iii)
have agreed to settle transactions for the
provision of such goods or services pur-
suant to such agreement or arrangement;
(B) provides for standards and mecha-
nisms for settling such transactions; and
(C) guarantees persons providing goods
or services pursuant to such agreement
or arrangement that such persons will
be paid for providing such goods or ser-
vices. In the case of a third party network
transaction, section 6050W(b)(1)(B) pro-
vides that the payment settlement entity is
the “third party settlement organization,”
which is defined in section 6050W(b)(3)
as the central organization that has the
contractual obligation to make payment to
participating payees of third party network
transactions.
Section 6050W(d)(3) provides that a
third party payment network does not
include any agreement or arrangement
that provides for the issuance of payment
cards. In addition, section 6050W(e) pro-
vides that a third party settlement organ-
ization is required to report with respect
to third party network transactions of any
participating payee only if (1) the aggre-
gate amount with respect to such third
party network transactions for the year
that would otherwise be reported exceeds
$20,000, and (2) the aggregate number of
such transactions exceeds 200.
Additionally, section 6050W(b)(4)(A)
imposes reporting requirements on inter-
mediaries who receive payments from a
payment settlement entity and distribute
such payments to one or more participating
payees. Under section 6050W(b)(4)(A),
such intermediaries are treated (i) as par-
ticipating payees with respect to the pay-
ment settlement entity, and (ii) as payment
settlement entities with respect to the par-
ticipating payees to whom the intermedi-
ary distributes payments. However, un-
der section 6050W(b)(4)(B), if an elec-
tronic payment facilitator or other third
party makes payments in settlement of re-
portable payment transactions on behalf
of the payment settlement entity, the elec-
tronic payment facilitator or other third
party must file the annual information re-
turn in lieu of the payment settlement en-
tity.
The Act also amended section
3406(b)(3) to provide that reportable pay-
ment transactions subject to information
reporting under section 6050W generally
are subject to backup withholding re-
quirements. In addition, the Act amended
section 6724(d) by adding returns required
by section 6050W to the definition of in-
formation returns for purposes of penalties
for failure to comply with certain informa-
tion reporting requirements.
Section 6050W(g) grants authority to
the Secretary to issue guidance to imple-
ment the reporting requirement, includ-
ing rules to prevent the reporting of the
same transaction more than once. Sec-
tion 6050W and the related amendment to
section 6724(d) generally apply to returns
for calendar years beginning after Decem-
ber 31, 2010. The amendments to the
backup withholding requirements apply to
amounts paid after December 31, 2011.
REQUEST FOR PUBLIC COMMENTS
The Treasury Department and the Ser-
vice request comments on issues that
should be addressed in guidance imple-
menting the new requirements with respect
to the reporting of payments made in set-
tlement of payment card and third party
network transactions. The Treasury De-
partment and the Service request specific
comments regarding:
1. Whether the Form 1099 series is ap-
propriate for Section 6050W reporting
and whether the time and manner of
reporting to the Service should con-
form to existing practices for infor-
mation reporting to the Service under
other provisions of the Code;
2. Whether procedures for electronic
reporting to payees, under section
6050W(f), should conform to existing
procedures for electronic reporting to
payees under other provisions of the
Code;
3. What foreign entities, if any, should
be included in the definition of “pay-
ment settlement entity”;
4. What persons with foreign addresses,
if any, should be included in the defi-
nition of “participating payee”;
5. How to interpret the statutory defini-
tion and scope of “payment card”;
6. How to interpret the statutory defini-
tion and scope of “third party payment
network”;
7. Whether the “gross amount” of the re-
portable payment transaction should
be defined as “gross receipts or sales”
or whether adjustments should be
made for credits, cash equivalents,
discount amounts, fees, refunded
amounts, or other amounts;
8. How to administer the reporting re-
quirements so as to prevent report-
ing of the same transaction more than
once;
9. How to address differences between
section 6050W reporting and payee
reporting on Forms 1040, 1065, or
1120, particularly when timing differ-
ences arise, for example, between cal-
endar reporting years and fiscal tax-
able years, and the potential appro-
priateness of annual information re-
turns from payment settlement entities
that either segregate monthly “gross
amounts” or reflectthe taxable year of
the participating payee; and
10. What document retention and other
verification requirements should ap-
ply to reporting entities and what in-
formation should be captured for pur-
poses of substantiating the payments
reported.
Interested parties are invited to submit
comments on this notice by Wednes-
day, March 18, 2009. Written comments
should be submitted to: Internal Rev-
enue Service, CC:PA:LPD:PR (Notice
2009–19), Room 5203, P.O. Box 7604,
Ben Franklin Station, Washington, DC
20044. Alternatively, comments may
be hand delivered between the hours of
8:00 a.m. and 4:00 p.m. Monday to Friday
to CC:PA:LPD:PR (Notice 2009–19),
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue,
NW, Washington, D.C. Comments
may also be transmitted electronically
2009–10 I.R.B.661March 9, 2009

via the following e-mail address:
Notice.Comments@irscounsel.treas.gov.
Please include “Notice 2009–19” in
the subject line of any electronic
communications. All comments will
be available for public inspection and
copying.
The principal author of this notice is
Barbara Pettoni of the Office of Associate
Chief Counsel (Procedure & Administra-
tion). For further information regarding
this notice, please contact Barbara Pettoni
at (202) 622–4910 (not a toll-free call).
March 9, 20096622009–10 I.R.B.

Part IV. Items o
fGeneralInterest
Update and Correction
to Publication 1220,
Specifications for Filing Forms
1098, 1099, 5498, and W–2G,
Electronically, containing
formatting information for
Form 8935, Airline Payments
Report
Announcement 2009–7
As a result of the recent legislation,
The Worker, Retiree and Employer Act
of 2008, Publication 1220,Specifications
for Filing Forms 1098, 1099, 5498 and
W–2G, Electronically, revised July 2008,
was updated to accommodate Form 8935,
Airline Payments Report. The filing re-
quirement begins March 23, 2009, for all
payments made prior to the date of enact-
ment, and the due date of future filings
is ninety days from the date of payment
to the recipient. The forms will be filed
through the FIRE (Filing Information Re-
turns Electronically) System. The follow-
ing format information is necessary to file
these forms through the FIRE System.
In the Payer ‘A’ Record:
(a) Type of Return, position 27, is ‘U’.
(b) The following Amount Codes, positions 28–41 are acceptable:
A
mountCodeAmountType
1Total amount reported
2First year of reported payments
3Second year of reported payments
4Third year of reported payments
5
Fourth year of reported payments
6Fifth year of reported payments
In the Payee ‘B’ Record:
(a) Year of First Payment, positions 547–550, enter the year in which the amount in Payment Amount 1 was sent.
(b) Year of Second Payment, positions 551–554, enter the year in which the amount in Payment Amount 2 was sent.
(c) Year of Third Payment, positions 555–558, enter the year in which the amount in Payment Amount 3 was sent.
(d) Year of Fourth Payment, positions 559–562, enter the year in which the amount in Payment Amount 4 was sent.
(e) Year of Fifth Payment, positions 563–566, enter the year in which the amount in Payment Amount 5 was sent.
All the fields in both the Payer ‘A’
Record and the Payee ‘B’ Record are re-
quired when reporting Form 8935.
For Form 1099–R, the following cor-
rection is made to the ‘Form 1099–R Dis-
tribution Code Chart 2008’: distribution
code H can be used alone or with code 4.
If you have questions, regarding this
announcement or the filing of Form 8935,
Airline Payments Report, please call toll-
free 1–800–866–455–7438.
Announcement of Disciplinary Sanctions From the Office
of Professional Responsibility
Announcement 2009-11
TheOfficeofProfessionalResponsi-
bility (OPR) announcesrecent disciplinary
sanctions involving attorneys, certified
public accountants, enrolled agents, en-
rolled actuaries, enrolled retirement plan
agents, and appraisers. These individuals
are subject to the regulations governing
practice before the Internal Revenue Ser-
vice (IRS), which are set out in Title 31,
Code of Federal Regulations, Part 10, and
which are published in pamphlet form as
Treasury Department Circular No. 230.
The regulations prescribe the duties and
restrictions relating to such practice and
prescribe the disciplinary sanctions for
violating the regulations.
The disciplinary sanctions to be im-
posed for violation of the regulations are:
Disbarred from practice before the
IRS—An individual who is disbarred is
not eligible to represent taxpayers before
the IRS.
Suspended from practice before the
IRS—An individual who is suspended is
not eligible to represent taxpayers before
the IRS during the term of the suspension.
Censured in practice before the
IRS—Censure is a public reprimand. Un-
like disbarment or suspension, censure
does not affect an individual’s eligibility
2009–10 I.R.B.663March 9, 2009

to represent taxpayers before the IRS, but
OPR may subject the individual’s future
representations to conditions designed to
promote high standards of conduct.
Monetary penalty—A monetary
penalty may be imposed on an individual
who engages in conduct subject to sanc-
tion or on an employer, firm, or entity
if the individual was acting on its behalf
and if it knew, or reasonably should have
known, of the individual’s conduct.
Disqualification of appraiser—An
appraiser who is disqualified is barred
from presenting evidence or testimony in
any administrative proceeding before the
Department of the Treasury or the IRS.
Under the regulations, attorneys, cer-
tified public accountants, enrolled agents,
enrolled actuaries, and enrolled retirement
plan agents may not assist, or accept assis-
tance from, individuals who are suspended
or disbarred with respect to matters consti-
tuting practice (i.e., representation) before
the IRS, and they may not aid or abet sus-
pended or disbarred individuals to practice
before the IRS.
Disciplinary sanctions are described in
these terms:
Disbarred by decision after hearing,
Suspended by decision after hearing,
Censured by decision after hearing,
Monetary penalty imposed after hear-
ing, and Disqualified after hearing—An
administrative law judge (ALJ) conducted
an evidentiary hearing upon OPR’s com-
plaint alleging violation of the regulations
and issued a decision imposing one of
these sanctions. After 30 days from the
issuance of the decision, in the absence of
an appeal, the ALJ’s decision became the
final agency decision.
Disbarred by default decision, Sus-
pended by default decision, Censured by
default decision, Monetary penalty im-
posed by default decision, and Disqual-
ified by default decision—An ALJ, after
findingthatnoanswertoOPR’scomplaint
had been filed, granted OPR’s motion for a
default judgment and issued a decision im-
posing one of these sanctions.
Disbarment by decision on appeal,
Suspended by decision on appeal, Cen-
sured by decision on appeal, Monetary
penalty imposed by decision on ap-
peal, and Disqualified by decision on
appeal—The decision of the ALJ was
appealed to the agency appeal authority,
acting as the delegate of the Secretary
of the Treasury, and the appeal authority
issued a decision imposing one of these
sanctions.
Disbarred by consent, Suspended by
consent, Censured by consent, Mone-
tary penalty imposed by consent, and
Disqualified by consent—In lieu of a
disciplinary proceeding being instituted
or continued, an individual offered a con-
sent to one of these sanctions and OPR
accepted the offer. Typically, an offer
of consent will provide for: suspension
for an indefinite term; conditions that the
individual must observe during the sus-
pension; and the individual’s opportunity,
after a stated number of months, to file
with OPR a petition for reinstatement af-
firming compliance with the terms of the
consent and affirming current eligibility
to practice (i.e., an active professional
license or active enrollment status). An
enrolled agent or an enrolled retirement
plan agent may also offer to resign in order
to avoid a disciplinary proceeding.
Suspended by decision in expedited
proceeding, Suspended by default de-
cision in expedited proceeding, Sus-
pended by consent in expedited pro-
ceeding—OPR instituted an expedited
proceeding for suspension (based on cer-
tain limited grounds, including loss of a
professional license and criminal convic-
tions).
OPR has authority to disclose the
grounds for disciplinary sanctions in these
situations: (1) an ALJ or the Secretary’s
delegate on appeal has issued a decision
on or after September 26, 2007, which was
theeffectivedateofamendmentstothe
regulations that permit making such deci-
sions publicly available; (2) the individual
has settled a disciplinary case by signing
OPR’s “consent to sanction” form, which
requires consenting individuals to admit to
one or more violations of the regulations
and to consent to the disclosure of the in-
dividual’s own return information related
to the admitted violations (for example,
failure to file Federal income tax returns);
or (3) OPR has issued a decision in an
expedited proceeding for suspension.
Announcements of disciplinary sanc-
tions appear in the Internal Revenue Bul-
letin at the earliest practicable date. The
sanctions announced below are alphabet-
ized first by the names of states and sec-
ond by the last names of individuals. Un-
less otherwise indicated, section numbers
(e.g., § 10.51) refer to the regulations.
March 9, 20096642009–10 I.R.B.

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
Arizona
Little RockMoser, Bobby K.AttorneySuspended by default
decision in expedited
proceeding under
§ 10.82 (conviction
under 18 U.S.C. § 371,
conspiracy to commit
an offense against
the United States;
18 U.S.C. § 1341, mail
fraud; 18 U.S.C. § 2314,
interstate transportation
of stolen property;
18 U.S.C. § 1957,
money laundering;
18 U.S.C. § 371,
conspiracy to commit
mail and wire fraud;
18 U.S.C. § 1341,
mail fraud;
18 U.S.C. § 1343, wire
fraud; 18 U.S.C. § 1956,
conspiracy to commit
money laundering;
18 U.S.C. § 1503,
obstruction of justice;
18 U.S.C. § 1623, false
declaration before the
grand jury)
Indefinite from
January 5, 2009
California
Santa AnaArdalan, KavehAttorneySuspended by default
decision in expedited
proceeding under § 10.82
(suspension of attorney
license)
Indefinite from
February 2, 2009
Dakopolos, Helena M.,
See Oregon
OrindaHendren, Ed W.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
February 2, 2009
ConcordMaya, WilliamAttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
January 5, 2009
2009–10 I.R.B.665March 9, 2009

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
California (Continued)
Sherman OaksMiller, Laurence K.CPASuspended by default
decision in expedited
proceeding under § 10.82
(revocation of CPA
license)
Indefinite from
January 5, 2009
StocktonNesin, Robert B.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
January 5, 2009
Colorado
LittletonBarker, Reed H.CPASuspended by default
decision in expedited
proceeding under
§ 10.82 (conviction
under 18 U.S.C. § 371,
conspiracy to commit tax
fraud) in Utah
Indefinite from
January 5, 2009
Florida
Fort LauderdaleCunningham, Jr.,
Shirley A.
AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
February 10, 2009
Georgia
Stone MountainJackson, Sherry P.CPASuspended by default
decision in expedited
proceeding under
§ 10.82 (conviction
under 28 U.S.C. § 7203,
willful failure to file an
income tax return)
Indefinite from
February 2, 2009
Indiana
PlymouthGifford, Ronald D.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(suspension of attorney
license)
Indefinite from
January 5, 2009
Maryland
Mittendorff, Robert E.,
See Virginia
BowieRyan, Jr., Michael W.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
February 10, 2009
March 9, 20096662009–10 I.R.B.

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
Massachusetts
MaldenHarbeck, Karen M.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
February 10, 2009
Pritzker, Bruce E.,
See Nevada
Missouri
GladstoneTluscik, Russell E.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
February 10, 2009
New Jersey
Lynch, John G.,
See New York
Nevada
Zepher CovePritzker, Bruce E.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment in
Massachusetts)
Indefinite from
February 10, 2009
New York
New YorkLynch, John GregoryAttorneySuspended by default
decision in expedited
proceeding under
§ 10.82 (conviction
under 18 U.S.C. § 371,
conspiracy to employ a
prohibited person) in New
Jersey
Indefinite from
February 10, 2009
Dix HillsPark, YohanAttorneySuspended by default
decision in expedited
proceeding under § 10.82
(suspension of attorney
license)
Indefinite from
February 10, 2009
DelmarTang, E. LisaAttorneySuspended by default
decision in expedited
proceeding under § 10.82
(suspension of attorney
license)
Indefinite from
February 10, 2009
2009–10 I.R.B.667March 9, 2009

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
North Carolina
RaleighBlanton, Calvin, Lewis CPASuspended by default
decision in expedited
proceeding under § 10.82
(revocation of CPA
license)
Indefinite from
February 10, 2009
Oregon
FlorenceDakopolos, Helena M. AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment in
California)
Indefinite from
January 5, 2009
Texas
HoustonCaldwell, Bobby, H.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
January 6, 2009
DallasHughes, Carl D.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
January 6, 2009
WeatherfordJohnson, SherrieAttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
January 6, 2009
PearlandMorris, Booker T.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment)
Indefinite from
January 6, 2009
IrvingTaulman, Sharon L.CPASuspended by default
decision in expedited
proceeding under § 10.82
(revocation of CPA
license)
Indefinite from
January 6, 2009
RichardsonWright, Richard L.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(suspension of attorney
license)
Indefinite from
January 6, 2009
Utah
Barker, Reed H.,
See Colorado
March 9, 20096682009–10 I.R.B.

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
Virginia
AlexandriaMittendorff, RobertE. AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(attorney disbarment in
Maryland)
Indefinite from
February 10, 2009
2009–10 I.R.B.669March 9, 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.
March 9, 2009i2009–10 I.R.B.

Numerical Finding List
1
Bulletins 2009–1 through 2009–10
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
Notices:
2009-1, 2009-2 I.R.B.250
2009-2, 2009-4 I.R.B.344
2009-3, 2009-2 I.R.B.250
2009-4, 2009-2 I.R.B.251
2009-5, 2009-3 I.R.B.309
2009-6, 2009-3 I.R.B.311
2009-7, 2009-3 I.R.B.312
2009-8, 2009-4 I.R.B.347
2009-9, 2009-5 I.R.B.419
2009-10, 2009-5 I.R.B.419
2009-11, 2009-5 I.R.B.420
2009-12, 2009-6 I.R.B.446
2009-13, 2009-6 I.R.B.447
2009-14, 2009-7 I.R.B.516
2009-15, 2009-6 I.R.B.449
2009-16, 2009-8 I.R.B.572
2009-17, 2009-8 I.R.B.575
2009-18, 2009-10 I.R.B.648
2009-19, 2009-10 I.R.B.660
Proposed Regulations:
REG-144615-02, 2009-7 I.R.B.561
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-138326-07, 2009-9 I.R.B.638
REG-143686-07, 2009-8 I.R.B.579
REG-150670-07, 2009-4 I.R.B.378
REG-113462-08, 2009-4 I.R.B.379
REG-147636-08, 2009-9 I.R.B.641
REG-150066-08, 2009-5 I.R.B.423
Revenue Procedures:
2009-1, 2009-1 I.R.B.1
2009-2, 2009-1 I.R.B.87
2009-3, 2009-1 I.R.B.107
2009-4, 2009-1 I.R.B.118
2009-5, 2009-1 I.R.B.161
Revenue Procedures— Continued:
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
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
2009-8, 2009-10 I.R.B.645
Tax Conventions:
2009-5, 2009-8 I.R.B.569
Treasury Decisions:
9434, 2009-4 I.R.B.339
9435, 2009-4 I.R.B.333
9436, 2009-3 I.R.B.268
9437, 2009-4 I.R.B.341
9438, 2009-5 I.R.B.387
9439, 2009-5 I.R.B.416
9440, 2009-5 I.R.B.409
9441, 2009-7 I.R.B.460
9442, 2009-6 I.R.B.434
9443, 2009-8 I.R.B.564
9444, 2009-9 I.R.B.603
9445, 2009-9 I.R.B.635
9446, 2009-9 I.R.B.607
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.
2009–10 I.R.B.iiMarch 9, 2009

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2009–1 through 2009–10
Notices:
99-35
Obsoleted by
Notice 2009-15, 2009-6 I.R.B.449
2001-55
Modified by
Notice 2009-1, 2009-2 I.R.B.250
2002-27
Modified by
Notice 2009-9, 2009-5 I.R.B.419
2005-74
Obsoleted by
T.D. 9446, 2009-9 I.R.B.607
2007-26
Modified by
Notice 2009-15, 2009-6 I.R.B.449
2007-54
Obsoleted by
T.D. 9436, 2009-3 I.R.B.268
2008-11
Obsoleted by
T.D. 9436, 2009-3 I.R.B.268
2008-12
Obsoleted by
T.D. 9436, 2009-3 I.R.B.268
Rev. Proc. 2009-11, 2009-3 I.R.B.313
2008-13
Obsoleted by
T.D. 9436, 2009-3 I.R.B.268
List of forms modified and superseded by
Rev. Proc. 2009-11, 2009-3 I.R.B.313
Modified and clarified by
Notice 2009-5, 2009-3 I.R.B.309
2008-46
Obsoleted by
T.D. 9436, 2009-3 I.R.B.268
Rev. Proc. 2009-11, 2009-3 I.R.B.313
2008-100
Amplified and superseded by
Notice 2009-14, 2009-7 I.R.B.516
Proposed Regulations:
REG-149519-03
Withdrawn by
Ann. 2009-4, 2009-8 I.R.B.597
Revenue Procedures:
2007-17
Superseded by
Rev. Proc. 2009-14, 2009-3 I.R.B.324
2007-68
Superseded by
Rev. Proc. 2009-17, 2009-7 I.R.B.517
2007-71
Modified by
Notice 2009-3, 2009-2 I.R.B.250
2008-1
Superseded by
Rev. Proc. 2009-1, 2009-1 I.R.B.1
2008-2
Superseded by
Rev. Proc. 2009-2, 2009-1 I.R.B.87
2008-3
Superseded by
Rev. Proc. 2009-3, 2009-1 I.R.B.107
2008-4
Superseded by
Rev. Proc. 2009-4, 2009-1 I.R.B.118
2008-5
Superseded by
Rev. Proc. 2009-5, 2009-1 I.R.B.161
2008-6
Superseded by
Rev. Proc. 2009-6, 2009-1 I.R.B.189
2008-7
Superseded by
Rev. Proc. 2009-7, 2009-1 I.R.B.226
2008-8
Superseded by
Rev. Proc. 2009-8, 2009-1 I.R.B.229
2008-9
Superseded by
Rev. Proc. 2009-9, 2009-2 I.R.B.256
2008-61
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
2008-68
Amplified and superseded by
Rev. Proc. 2009-15, 2009-4 I.R.B.356
Revenue Rulings:
65-286
Obsoleted by
T.D. 9435, 2009-4 I.R.B.333
Revenue Rulings— Continued:
76-54
Obsoleted by
T.D. 9435, 2009-4 I.R.B.333
92-19
Supplemented by
Rev. Rul. 2009-3, 2009-5 I.R.B.382
2008-19
Modified by
Rev. Rul. 2009-3, 2009-5 I.R.B.382
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.
March 9, 2009iii2009–10 I.R.B.

INTERNAL REVENUE BULLETIN
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