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Announcement 2009-74

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Internal Revenue Bulletin:

2009-42 October 19, 2009

Announcement 2009-74

Corrections to Rev. Rul. 2009-22 and Rev. Rul. 2009-29


This document contains corrections to both the August AFR (Rev. Rul. 2009-22) and the September AFR (Rev. Rul. 2009-29) which contained an inaccurate date in the Note in Table 4.

The Note in Table 4 in the August AFR (Rev. Rul. 2009-22) incorrectly read:

“Note: Under Section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after August 30, 2008, and before December 31, 2013, shall not be less than 9%”.

The Note in Table 4 in the September AFR (Rev. Rul. 2009-29) incorrectly read:

“Note: Under Section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after September 30, 2008, and before December 31, 2013, shall not be less than 9%.”

The Note in Table 4 should have read (in both revenue procedures):

“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%.”

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