Internal Revenue Bulletin: 2010-4 |
January 25, 2010 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- T.D. 9475
- Rev. Rul. 2010-4
- Rev. Rul. 2010-5
- T.D. 9478
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Summary of Comments in Response to Notice 2009-13
- 1. Purpose and use.
- 2. Disclosure requirements.
- 3. Research and public policy discussions.
- 4. Sale of a statistical compilation.
- Explanation of Provisions
- 1. §301.7216-2(n).
- 2. §301.7216-2(o).
- 3. §301.7216-2(p).
- 4. Conclusion.
- Effect on Other Documents
- Special Analyses
- Amendments to the Regulations
- Drafting Information
- T.D. 9474
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2010-11
- Notice 2010-12
- Notice 2010-13
- Background
- Exclusions from the e-file Requirement
- Timely Filing of Rejected e-filed Returns and Perfection Procedures
- Requests for Waiver of Electronic Filing Requirement Due to Undue Hardship
- Elements of a Waiver Request Claiming Undue Hardship
- Time for Filing a Waiver Request
- Place for Filing a Waiver Request
- Approval of the Waiver Request
- Effect on Other Documents
- Effective Date
- Contact Information
- Rev. Proc. 2010-13
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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