Internal Revenue Bulletin: 2010-2 |
January 11, 2010 |
Table of Contents
- Notice 2010-1
- Notice 2010-2
- Notice 2010-3
- Notice 2010-4
- SECTION I: PURPOSE
- SECTION II: BACKGROUND
- SECTION III: TRANSITION PAYMENTS AND LIMITED PENALTY RELIEF FOR TRUSTEES AND MIDDLEMEN REPORTING UNDER THE WHMT SAFE HARBOR
- SECTION IV: TREATMENT OF TRANSITION PAYMENTS BY THE TIHs
- SECTION V: WHFIT INTEREST AND DIVIDEND INCOME MAY BE INCLUDED IN THE SUMMARY TOTALS PROVIDED TO THE IRS ON FORMS 1099
- SECTION VI: PROCEDURES FOR FURNISHING THE WRITTEN TAX INFORMATION STATEMENT TO BENEFICIAL OWNERS UNDER REGULATION § 1.671-5
- SECTION VII: FURNISHING TAX INFORMATION PACKAGES FOR CERTAIN NMWHFITS
- SECTION VIII: EFFECTIVE DATE
- SECTION IX: DRAFTING INFORMATION
- Notice 2010-5
- Rev. Proc. 2010-9
- SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?
- SECTION 2. NATURE OF CHANGES AND RELATED REVENUE PROCEDURES
- SECTION 3. WHAT ARE THE PROCEDURES FOR REQUESTING RECOGNITION OF EXEMPT STATUS?
- SECTION 4. WHAT ARE THE STANDARDS FOR
ISSUING A DETERMINATION LETTER OR RULING ON EXEMPT STATUS?
- Exempt status must be established in application and supporting documents
- Determination letter or ruling based solely on administrative record
- Exempt status may be recognized in advance of actual operations
- No letter if exempt status issue in litigation or under consideration within the Service
- Incomplete application
- Even if application is complete, additional information may be required
- Expedited handling
- SECTION 5. WHAT OFFICES ISSUE AN EXEMPT STATUS DETERMINATION LETTER OR RULING?
- SECTION 6. WITHDRAWAL OF AN APPLICATION
- SECTION 7. WHAT ARE THE PROCEDURES WHEN
EXEMPT STATUS IS DENIED?
- Proposed adverse determination letter or ruling
- Appeal of a proposed adverse determination letter issued by EO Determinations
- Protest of a proposed adverse ruling issued by EO Technical
- Final adverse determination letter or ruling where no appeal or protest is submitted
- How EO Determinations handles an appeal of a proposed adverse determination letter
- Consideration by the Appeals Office
- If a protest of a proposed adverse ruling is submitted to EO Technical
- An appeal or protest may be withdrawn
- Appeal or protest and conference rights not applicable in certain situations
- SECTION 8. DISCLOSURE OF APPLICATIONS
AND DETERMINATION LETTERS AND RULINGS
- Disclosure of applications, supporting documents, and favorable determination letters or rulings
- Disclosure of adverse determination letters or rulings
- Disclosure to State officials when the Service refuses to recognize exemption under § 501(c)(3)
- Disclosure to State officials of information about § 501(c)(3) applicants
- SECTION 9. REVIEW OF DETERMINATION LETTERS BY EO TECHNICAL
- SECTION 10. DECLARATORY JUDGMENT PROVISIONS OF § 7428
- SECTION 11. EFFECT OF DETERMINATION LETTER OR RULING RECOGNIZING EXEMPTION
- SECTION 12. REVOCATION OR MODIFICATION OF DETERMINATION LETTER OR RULING RECOGNIZING EXEMPTION
- SECTION 13. EFFECT ON OTHER REVENUE PROCEDURES
- SECTION 14. EFECTIVE DATE
- SECTION 15. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Rev. Proc. 2010-11
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