Internal Revenue Bulletin 2009-30 (PDF rendition): IRS Revenue Rulings

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

Bulletin No. 200
9-30
July 27, 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
Notice 2009–58, page 163.
This notice sets forth a process that allows manufacturers to
certify to the Service that a particular vehicle meets the require-
ments of section 30 of the Code. Taxpayers purchasing such
vehicles can rely on the domestic manufacturer’s (or, in the
case of a foreign manufacturer, its domestic distributor’s) cer-
tification that both a particular make, model, and model year
of vehicle qualifies as a plug-in electric vehicle under section
30, and the amount of the credit is allowable with respect to
the vehicle.
EXEMPT ORGANIZATIONS
Announcement 2009–60, page 166.
The IRS has revoked its determination that High Country
Foundation of Salt Lake City, UT; Institute for Debt Relief of
Chicago, IL; and American Debt Management Services, Inc.,
of Farmingdale, Melville, and Old Bethpage, NY, qualify as
organizations described in sections 501(c)(3) and 170(c)(2) of
the Code.
ESTATE TAX
Rev. Rul. 2009–21, page 162.
Special use value; farms; interest rates.The 2009 interest
rates to be used in computing the special use value of farm real
property for which an election is made under section 2032A of
the Code are listed for estates of decedents.
Finding Lists begin on page ii.
Index for begins on page iv.

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.
July 27, 20092009–30 I.R.B.

Part I. Rulings
and Decisions Under the Internal Revenue Code
of 1986
Section 2032A
.—Valuation
of Certain Far
m, Etc.,
Real Property
26 CFR 20.2032A–4: Method of valuing farm real
property.
Special use value; farms; interest
rates.The 2009 interest rates to be used
in computing the special use value of farm
real property for which an election is made
under section 2032A of the Code are listed
for estates of decedents.
Rev. Rul. 2009–21
This revenue ruling contains a list of the
average annual effective interest rates on
new loans under the Farm Credit System.
This revenue ruling also contains a list of
the states within each Farm Credit System
Bank Chartered Territory.
Under § 2032A(
e)(7)(A)(ii) of the In-
ternal Revenu
e Code, rates on new Farm
Credit System
Bank loans are used in com-
puting the sp
ecial use value of real prop-
erty used as a
farm for which an election
is made under
§ 2032A. The rates in this
revenue ruli
ng may be used by estates that
value farml
and under § 2032A as of a date
in 2009.
Average ann
ual effective interest
rates, calc
ulated in accordance with
§ 2032A(e)(
7)(A) and § 20.2032A–4(e)
of the Estat
e Tax Regulations, to be used
under § 203
2A(e)(7)(A)(ii), are set forth in
the accomp
anying Table of Interest Rates
(Table 1).
The states within each Farm
Credit Sys
tem Bank Chartered Territory
are set for
th in the accompanying Table
of Farm Cr
edit System Bank Chartered
Territor
ies (Table 2).
Rev. Rul. 81–1
70, 1981–1 C.B. 454,
contains an il
lustrative computation of an
average annua
l effective interest rate. The
rates applic
able for valuation in 2008 are
in Rev. Rul. 2
008–44, 2008–32 I.R.B.
292. For rate
information for years prior
to 2008, see R
ev. Rul. 2007–45, 2007–2
C.B. 49, and
other revenue rulings that are
referenced
therein.
DRAFTING IN
FORMATION
The princip
al author of this revenue rul-
ing is Lane D
amazo of the Office of the As-
sociate Chi
ef Counsel (Passthroughs and
Special Ind
ustries). For further informa-
tion regar
ding this revenue ruling, contact
Lane Damaz
o at (202) 622–3090 (not a
toll-free
call).
REV. RUL. 2009–21 TABLE 1
TABLE OF INTEREST RATES
(Year of Valuation 2009)
Farm Credit System Bank Servicing State in
Which Property is LocatedRate
AgFirst,FCB ....................................................................... 7.63
AgriBank,
FCB .....................................................................
6.50
CoBank,ACB ...................................................................... 6.17
Texas,FCB ........................................................................
6.59
U.S. AgBa
nk,FCB..................................................................
6.23
REV. RUL. 2
009–21 TABLE 2
TABLE OF FA
RM CREDIT SYSTEM BANK CHARTERED TERRITORIES
Farm Credi
tSystemBank
Location o
fProperty
AgFirst,FCB ............................................ Delaware,DistrictofColumbia,Florida,Georgia,Maryland,
North Carolina, Pennsylvania, South Carolina, Virginia,
West Virginia.
AgriBank,FCB .......................................... Arkansas,Illinois,Indiana,Iowa,Kentucky,Michigan,
Minnesota, Missouri, Nebraska, North Dakota, Ohio,
South Dakota, Tennessee, Wisconsin, Wyoming.
CoBank,ACB ........................................... Alaska,Connecticut,Idaho,Maine,Massachusetts,Montana,
New Hampshire, New Jersey, New York, Oregon,
Rhode Island, Vermont, Washington.
Texas,FCB ............................................. Alabama,Louisiana,Mississippi,Texas.
U.S.Agbank,FCB ....................................... Arizona,California,Colorado,Hawaii,Kansas,NewMexico,
Nevada, Oklahoma, Utah.
2009–30 I.R.B.162July 27, 2009

Part III. Administrative, Procedural, and Miscellaneous
Qualified Plug-In Electric
Vehicle Credit Under Section
30
Notice 2009–58
SECTION 1. PURPOSE
This notice sets forth interim guidance,
pending the issuance of regulations, relat-
ing to the qualified plug-in electric vehi-
cle credit under § 30 of the Internal Rev-
enue Code. Specifically, this notice pro-
vides procedures for a vehicle manufac-
turer (or, in the case of a foreign vehi-
cle manufacturer, its domestic distributor)
to certify to the Internal Revenue Service
(“Service”) that a vehicle of a particular
make, model, and model year meets the re-
quirements that must be satisfied to claim
the new specified plug-in electric vehicle
credit under § 30.
This notice also provides guidance to
taxpayers who purchase vehicles regard-
ing the conditions under which they may
rely on the vehicle manufacturer’s (or, in
the case of a foreign vehicle manufacturer,
its domestic distributor’s) certification in
determining whether a credit is allowable
with respect to the vehicle. The Service
and the Treasury Department expect that
the regulations will incorporate the rules
set forth in this notice.
SECTION 2. BACKGROUND
Section 30 provides for a credit for
qualified plug-in electric vehicles. The
credit is an amount equal to 10 percent
of the cost of a qualified plug-in electric
vehicle placed in service by the taxpayer
during the taxable year. Section 30(b)
limits the amount of the credit allowed for
a vehicle to $2,500.
SECTION 3. SCOPE OF NOTICE
The qualified plug-in electric vehicle
credit applies to new specified plug-in
electric vehicles that are acquired after
February 17, 2009, and before January 1,
2012, and that otherwise meet the require-
ments of § 30. No credit is allowed under
§ 30 for a vehicle that is acquired after
February 17, 2009, and before January 1,
2010, if the credit for qualified plug-in
electric drive motor vehicles under § 30D
is allowable for that vehicle. The credit for
qualified plug-in electric drive motor vehi-
cles applies for vehicles placed in service
in taxable years beginning after December
31, 2008. Guidance regarding the credit
under § 30D for qualified plug-in electric
drive motor vehicles that are acquired be-
fore January 1, 2010, is provided in Notice
2009–54, 2009–26 I.R.B. 1124. Guidance
regarding the credit under § 30D for qual-
ified plug-in electric drive motor vehicles
that are acquired after December 31, 2009
will be provided in a separate notice.
SECTION 4. MEANING OF TERMS
The following definitions apply for pur-
poses of this notice:
.01In General. Terms used in this no-
tice and not defined in this section 4 have
the same meaning as when used in § 30.
.02Battery Capacity. The term “bat-
tery capacity” means the quantity of elec-
tricity that the battery is capable of storing,
expressed in kilowatt hours, as measured
from a 100 percent state of charge to a zero
percent state of charge.
.03Specified Vehicle. The term “speci-
fied vehicle” means any vehicle that:
(a) Is a low-speed vehicle as defined in
section 4.04 of this notice, or
(b) Has two or three wheels.
.04Low Speed Vehicle.The term “low
speed vehicle” means a vehicle:
(1) That has at least four wheels;
(2) That is manufactured primarily for
use on public streets, roads and highways
(not including a vehicle operated exclu-
sively on a rail or rails);
(3) That is not manufactured primarily
for off-road use, such as primarily for use
on a golf course;
(4) Whose speed attainable in one mile
is more than 20 miles per hour and not
more than 25 miles per hour on a paved
level surface; and
(5) Whose gross vehicle weight rating
is less than 3,000 pounds.
.05Model Year. The term “model year”
means the model year determined under
the Clean Air Act regulations (see 40 CFR
§ 86–082–2).
SECTION 5. MANUFACTURER’S
CERTIFICATION
.01When Certification Permitted.A
vehicle manufacturer (or, in the case of a
foreign vehicle manufacturer, its domestic
distributor) may certify to purchasers that a
vehicle of a particular make, model, and (if
applicable) model year meets all require-
ments (other than those listed in section
5.02 of this notice) that must be satisfied to
claim the qualified plug-in electric vehicle
credit allowable under § 30 with respect to
the vehicle, if the following requirements
are met:
(1) The manufacturer (or, in the case of
a foreign vehicle manufacturer, its domes-
tic distributor) has submitted to the Ser-
vice, in accordance with this section 5, a
certification with respect to the vehicle and
the certification satisfies the requirements
of section 5.03 of this notice; and
(2) The manufacturer (or, in the case of
a foreign vehicle manufacturer, its domes-
tic distributor) has received an acknowl-
edgment of the certification from the Ser-
vice.
.02Purchaser’s Reliance. Except as
provided in section 5.05 of this notice, a
purchaser of a vehicle may rely on the
manufacturer’s (or, in the case of a foreign
vehicle manufacturer,its domestic distrib-
utor’s) certification concerning the vehicle
(including cases in which the certification
is received after the purchase of the ve-
hicle). The purchaser may claim a credit
with respect to a vehicle if the following
requirements are satisfied:
(1) The vehicle is acquired after Febru-
ary 17, 2009, and on or before December
31, 2011;
(2) The original use of the vehicle com-
mences with the taxpayer;
(3) The vehicle is acquired for use or
lease by the taxpayer, and not for resale;
(4) The vehicle is used predominantly
in the United States.
.03Content of Certification. The cer-
tification must contain the information re-
quired in section 5.03(1) of this notice and
any applicable additional information re-
quired in section 5.03(2) of this notice.
(1)All Vehicles. For all vehicles, the
certification must contain the following in-
formation:
July 27, 20091632009–30 I.R.B.

(a) The name, address, and taxpayer
identification number of the certifying en-
tity;
(b) The make, model and (if applica-
ble) model year, and any other appropriate
identifiers of the vehicle;
(c) A statement that the vehicle is made
by a manufacturer;
(d) The gross vehicle weight rating of
the vehicle;
(e) A statement that the vehicle is pro-
pelled to a significant extent by an electric
motor which draws electricity from a bat-
tery;
(f) The number of wheels that the vehi-
cle has;
(g) The kilowatt hour capacity of the
battery;
(h) A statement that the battery is ca-
pable of being recharged from an external
source of electricity;
(i) A statement that the vehicle is manu-
factured primarily for use on public streets,
roads, and highways, and is not manufac-
tured primarily for off-road use;
(j) A description of the motor vehicle
safety provisions of 49 C.F.R. Part 571
applicable to the vehicle and a statement
that the vehicle complies with those provi-
sions; and
(k) A declaration, applicable to the cer-
tification, statements, and any accompa-
nying documents, signed by a person cur-
rently authorized to bind the manufacturer
(or, in the case of a foreign vehicle manu-
facturer, its domestic distributor) in these
matters, in the following form: “Under
penalties of perjury, I declare that I have
examined this certification, including ac-
companying documents, and to the best of
my knowledge and belief, the facts pre-
sented in support of this certification are
true, correct, and complete.”
(2)Low Speed Vehicles. A certification
with respect to a low speed vehicle as de-
finedinsection4.04ofthisnoticemust
also contain the following:
(a) A statement that the vehicle is a low
speed vehicle within the meaning of sec-
tion 571.3 of Title 49 of the Code of Fed-
eral Regulations (as in effect on February
17, 2009), and
(b) A specific statement that the max-
imum speed attainable by the vehicle in 1
mile is more than 20 miles per hour but not
more than 25 miles per hour on a paved
level surface.
.04Acknowledgement of Certification.
The Service will review the original signed
certification and issue an acknowledgment
letter to the vehicle manufacturer (or, in
the case of a foreign vehicle manufacturer,
its domestic distributor) within 30 days of
receipt of the request for certification. This
acknowledgment letter will state whether
purchasers may rely on the certification.
.05Effect of Erroneous Certification.
The acknowledgment that the Service
provides for a certification is not a deter-
mination that a vehicle qualifies for the
credit. If the Service, upon examination
(and after any appropriate consultation
with the Department of Transportation or
the Environmental Protection Agency),
determines that the vehicle is not a quali-
fied plug-in electric vehicle, the manufac-
turer’s (or, in the case of a foreign vehicle
manufacturer, its domestic distributor’s)
right to provide a certification to future
purchasers of plug-in electric vehicles will
be withdrawn. Purchasers who acquire
vehicles after the date on which the Ser-
vice publishes an announcement of the
withdrawal may not rely on the certifica-
tion. Purchasers may continue to rely on
the certification for vehicles they acquired
on or before the date on which the an-
nouncement of the withdrawal is published
(including in cases in which the vehicle
is not placed in service and the credit is
not claimed until after that date), and the
Service will not attempt to collect any
understatement of tax liability attributable
to such reliance. Manufacturers (or, in
the case of foreign vehicle manufacturers,
their domestic distributors) are reminded
that an erroneous certification may result
in the imposition of penalties, including,
but not limited to, the following:
(1) Under § 7206 for fraud and making
false statements; and
(2) Under § 6701 for aiding and abetting
an understatement of tax liability in the
amount of $1,000 ($10,000 in the case of
understatements by corporations) per re-
turn on which a credit is claimed in re-
liance on the certification.
Section 6. TIME AND ADDRESS FOR
FILING CERTIFICATION
.01Time for Filing Certification.In
order for a certification under section 5
of this notice to be effective for qualified
plug-in electric vehicles placed in service
during a calendar year, the certification
must be received by the Service not later
than December 31 of that calendar year.
.02Address for Filing. Certifications
under section 5 of this notice must be sent
to:
Internal Revenue Service
Industry Director, LMSB, Heavy
Manufacturing &Transportation
MetroParkOfficeComplex—LMSB
111 Wood Avenue, South
Iselin, New Jersey 08830
Section 7. PAPERWORK REDUCTION
ACT
The collection of information contained
in this notice has been reviewed and ap-
proved by the Office of Management and
Budget in accordance with the Paperwork
Reduction Act (44 U.S.C. 3507) under
control number 1545–2150.
An agency may not conduct or sponsor,
and a person is not required to respond
to, a collection of information unless the
collection of information displays a valid
OMB control number.
The collections of information in this
notice are in sections 5 and 6. This in-
formation is required to be collected and
retained in order to ensure that vehicles
meet the requirements for the qualified
plug-in electric vehicle credit under § 30.
This information will be used to determine
whether the vehicle for which the credit
is claimed by a taxpayer is property that
qualifies for the credit. The collection of
information is voluntary to obtain a ben-
efit. The likely respondents are corpora-
tions and partnerships.
The estimated total annual reporting
burden is 250 hours.
The estimated annual burden per re-
spondent varies from 6 hours to 12 hours,
depending on individual circumstances,
with an estimated average burden of 10
hours to complete the certification re-
quired under this notice. The estimated
number of respondents is 25.
The estimated annual frequency of re-
sponses is on occasion.
Books or records relating to a collection
of information must be retained as long
as their contents may become material in
the administration of any internal revenue
law. Generally, tax returns and tax return
2009–30 I.R.B.164July 27, 2009

information are confidential, as required
by 26 U.S.C. 6103.
SECTION 8. DRAFTING
INFORMATION
The principal author of this notice is
Patrick S. Kirwan of the Office of Asso-
ciate Chief Counsel (Passthroughs & Spe-
cial Industries). For further information
regarding this notice, contact Mr. Kirwan
at (202) 622–3110 (not a toll-free call).
July 27, 20091652009–30 I.R.B.

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
Announceme
nt 2009–60
The Interna
l Revenue Service has re-
voked its de
termination that the organi-
zations lis
ted below qualify as organiza-
tions descr
ibed in sections 501(c)(3) and
170(c)(2)
of the Internal Revenue Code of
1986.
Generally
, the Service will not disallow
deduction
s for contributions made to a
listed org
anization on or before the date
of announc
ement in the Internal Revenue
Bulletin
that an organization no longer
qualifies. Ho
wever, the Service is not
precluded fro
m disallowing a deduction
for any contri
butions made after an or-
ganization ce
ases to qualify under section
170(c)(2)ift
he organization has not timely
filed a suit f
or declaratory judgment under
section 7428
and if the contributor (1) had
knowledge of
the revocation of the ruling
or determina
tion letter, (2) was aware that
such revoca
tion was imminent, or (3) was
in part resp
onsible for or was aware of the
activities
or omissions of the organization
that brough
t about this revocation.
If on the oth
er hand a suit for declara-
tory judgme
nt has been timely filed, con-
tribution
s from individuals and organiza-
tions desc
ribedinsection170(c)(2)that
are otherw
ise allowable will continue to
be deducti
ble. Protection under section
7428(c) wo
uld begin on July 27, 2009, and
would end on th
e date the court first deter-
mines that the
organization is not described
in section 170
(c)(2) as more particularly
set forth in se
ction 7428(c)(1). For indi-
vidual contri
butors, the maximum deduc-
tion protect
ed is $1,000, with a husband
and wife trea
ted as one contributor. This
benefit is no
t extended to any individual, in
whole or in pa
rt, for the acts or omissions
of the organ
ization that were the basis for
revocation
.
High Count
ry Foundation
Salt Lake
City, UT
Institut
eforDebtRelief
Chicago,
IL
American
Debt Management Services, Inc
Farmingd
ale, NY
Melville
,NY
Old Bethpa
ge, NY
2009–30 I.R.B.166July 27, 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.
July 27, 2009i2009–30 I.R.B.

Numerical Finding List
1
Bulletins 2009–27 through 2009–30
Announcements:
2009-56, 2009-28 I.R.B.145
2009-57, 2009-29 I.R.B.158
2009-58, 2009-29 I.R.B.158
2009-59, 2009-29 I.R.B.158
2009-60, 2009-30 I.R.B.166
Notices:
2009-51, 2009-28 I.R.B.128
2009-57, 2009-29 I.R.B.147
2009-58, 2009-30 I.R.B.163
Proposed Regulations:
REG-112994-06, 2009-28 I.R.B.144
Revenue Procedures:
2009-30, 2009-27 I.R.B.27
2009-31, 2009-27 I.R.B.107
2009-32, 2009-28 I.R.B.142
2009-33, 2009-29 I.R.B.150
Revenue Rulings:
2009-18, 2009-27 I.R.B.1
2009-19, 2009-28 I.R.B.111
2009-20, 2009-28 I.R.B.112
2009-21, 2009-30 I.R.B.162
Treasury Decisions:
9452, 2009-27 I.R.B.1
9453, 2009-28 I.R.B.114
1
A cumulative list of all revenue rulings, revenueprocedures, Treasury decisions, etc., publishedin Internal Revenue Bulletins 2009–1 through 2009–26 is in Internal Revenue Bulletin
2009–26, dated June 29, 2009.
2009–30 I.R.B.iiJuly 27, 2009

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2009–27 through 2009–30
Notices:
2006-70
Obsoleted by
T.D. 9453, 2009-28 I.R.B.114
2006-109
Superseded in part by
Rev. Proc. 2009-32, 2009-28 I.R.B.142
Revenue Procedures:
97-49
Modified and superseded by
Rev. Proc. 2009-31, 2009-27 I.R.B.107
2008-38
Superseded by
Rev. Proc. 2009-30, 2009-27 I.R.B.27
2008-65
Modified by
Rev. Proc. 2009-33, 2009-29 I.R.B.150
2009-16
Modified by
Rev. Proc. 2009-33, 2009-29 I.R.B.150
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2009–1 through 2009–26 is in Internal Revenue Bulletin 2009–26, dated June 29, 2009.
July 27, 2009iii2009–30 I.R.B.

INDEX
Internal Revenue Bulletin 2009–27 through
2009–30
The abbreviation and number in parenthesis following the index entry
refer to the specific item; numbers in roman and italic type following
the parenthesis refers to the Internal Revenue Bulletin in which the item
may be found and the page number on which it appears.
Key to Abbreviations:
AnnAnnouncement
CDCourt Decision
DODelegation Order
EOExecutive Order
PLPublic Law
PTEProhibited Transaction Exemption
RPRevenue Procedure
RRRevenue Ruling
SPRStatement of Procedural Rules
TCTax Convention
TDTreasury Decision
TDOTreasury Department Order
EMPLOYEE PLANS
Full funding limitations, weighted average interest rates, seg-
ment rates for:
July 2009 (Notice 57) 29,147
Tax sheltered annuity contracts (RR 18) 27,1
ESTATE TAX
Due date for filing return and paying tax under Chapter 15 (Gifts
and Bequests From Expatriates) (Ann 57) 29,158
Interest rates for 2009, farm real property, special use value (RR
21) 30,162
GIFT TAX
Due date for filing return and paying tax under Chapter 15 (Gifts
and Bequests From Expatriates) (Ann 57) 29,158
EXEMPT ORGANIZATIONS
List of organizations classifiedas private foundations (Ann 58)
29,158
Reliance criteria for supporting organizations and donor advised
funds making grants (RP 32) 28,142
Revocations (Ann 60) 30,166
INCOME TAX
Bonds, tribal economic development bonds (Notice 51) 28,128
INCOME TAX—Cont.
Corporations, transfers by domestic corporations or part-
nerships to a foreign corporation (TD 9453) 28,114;
(REG–112994–06) 28,144
Credits, qualified plug-in electric vehicle under section 30 (No-
tice 58) 30,163
Depreciation, election to forgo additional first year depreciation
deduction (RP 33) 29,150
Disciplinary actionsinvolving attorneys,certified public accoun-
tants, enrolled agents, and enrolled actuaries (Ann 59) 29,158
Foreign tax credit, application of section 904 to dividends paid
by a foreign corporation that is a noncontrolled section 902
corporation, rules under section 964 for a foreign corporation
(TD 9452) 27,1
Forms, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, require-
ments for filing electronically, 2009 revision (RP 30) 27,27
Gross income, general welfare exclusion (RR 19) 28,111
Interest:
Investment:
Federal short-term, mid-term, and long-term rates for:
July 2009 (RR 20) 28,112
Methods of accounting, section 1.1502–13(e)(3) consent letter
rulings (RP 31) 27,107
Private foundations, organizations now classified as (Ann 58) 29,
158
Proposed Regulation:
26 CFR 1.7874–1, amended; 1.7874–2, added; guidance un-
der section 7874 regarding surrogate foreign corporations
(REG–112994–06) 28,144
Proposed security, privacy, and business standards for authorized
IRS e-file providers participating in online filing of individual
income tax returns (Ann 56) 28,145
Publication 1220, Specifications for Filing Forms 1098, 1099,
3921, 3922, 5498, 8935, and W-2G Electronically, 2009 revi-
sion (RP 30) 27,27
Regulations:
26 CFR 1.861–9, –9T, –12T, revised; 1.861–12, added;
1.902–1, revised; 1.902–1T, removed; 1.904–0, –2, –2T,
–4, –4T, –5, –5T, –7, –7T, revised; 1.904(f)–0, –12, –12T,
revised; 1.964–1, revised; 1.964–1T, removed; 1.989(b)–1,
revised; 602.101, revised; application of section 904 to
dividends paid by a foreign corporation that is a noncon-
trolled section 902 corporation (TD 9452) 27,1
26 CFR 1.7874–1(e), revised; 1.7874–1T, added; 1.7874–2T,
revised; guidance under section 7874 regarding surrogate
foreign corporations (TD 9453) 28,114
Revocation, exempt organizations (Ann 60) 30,166
2009–30 I.R.B.ivJuly 27, 2009

July 27, 20092009–30 I.R.B.

2009–30 I.R.B.July 27, 2009

July 27, 20092009–30 I.R.B.

INTERNAL REVENUE BULLETIN
The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue
Bulletin is sold on a yearly subscription basis by the Superintendent of Documents. Current subscribers are notified by the Superin-
tendent of Documents when their subscriptions must be renewed.
CUMULATIVE BULLETINS
The contents of this weekly Bulletin are consolidated semiannually into a permanent, indexed, Cumulative Bulletin. These are
sold on a single copy basis andare notincluded as part of the subscription to the Internal Revenue Bulletin. Subscribers to the weekly
Bulletin are notified when copies of the Cumulative Bulletin are available. Certain issues of Cumulative Bulletins are out of print
and are not available. Persons desiring available Cumulative Bulletins, which are listed on the reverse, may purchase them from the
Superintendent of Documents.
ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
You may view the Internal Revenue Bulletin on the Internet at www.irs.gov. Select Businesses. Under Businesses Topics, select
More Topics. Then select Internal Revenue Bulletins.
INTERNAL REVENUE BULLETINS ON CD-ROM
Internal Revenue Bulletins are available annually as part ofPublication 1796 (Tax Products CD-ROM). The CD-ROM can be
purchased from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders (discount for online orders)
or by calling 1-877-233-6767. The first release is available in mid-December and the final release is available in late January.
HOW TO ORDER
Check the publications and/or subscription(s) desired on the reverse, complete the order blank, enclose the proper remittance,
detach entire page, and mail to the Superintendent of Documents, P.O. Box 371954, Pittsburgh PA, 15250–7954. Please allow two to
six weeks, plus mailing time, for delivery.
WE WELCOME COMMENTS ABOUT THE INTERNAL
REVENUE BULLETIN
If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we
would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page (www.irs.gov)
or write to the IRS Bulletin Unit, SE:W:CAR:MP:T:T:SP, Washington, DC 20224.
Internal Revenue Service
W
ashington,DC20224
Official Business
Penalty for Private Use, $300