In Revenue Procedure 2008-66, I.R.B. 2008-15, (Nov. 10, 2008), the Internal Revenue Service set forth certain inflation-adjusted tax items for 2009. The inflation adjustments include the following, ...
On June 12, 2008, the Internal Revenue Service (“IRS”) published Revenue Ruling 2008-31, I.R.B. 2008-26 (the “Ruling”), holding that an interest in a notional principal contract that references data ...