Internal Revenue Bulletin: 2010-3
January 19, 2010
This notice provides interim rules extending the period for submission to the IRS (or an agent or contractor of the IRS) of taxpayer authorizations permitting disclosure of returns and return information pursuant to section 6103(c) of the Code.
The notice clarifies that, for calendar year 2009, filers of Form 1099-B, Form 1099-S, and certain information on Form 1099-MISC have until February 16, 2010, to report both the information required on these forms and certain other tax information furnished on the same date. Notice 2009-11 amplified.
Maximum vehicle values. This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61-21(d) and (e). These values are adjusted for inflation and must be adjusted annually by reference to the Consumer Price Index.
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