Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2010-6
    • T.D. 9477
    • REG-132232-08
    • Notice 2010-16
  • EMPLOYEE PLANS
    • Notice 2010-15
  • EMPLOYMENT TAX
    • REG-137036-08
  • ADMINISTRATIVE
    • Announcement 2010-5
    • Announcement 2010-6
    • Announcement 2010-7
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9477
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of the Provisions
      • A. Transactions at Issue
      • B. Anti-Avoidance Rule Applicable to Deemed Issuing Corporations
      • C. Modifications to Current §1.304-4T
      • D. Effective/Applicability Dates
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Rev. Rul. 2010-6
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-15
    • I. Purpose and background
    • II. Section 104 of the HEART Act
      • Background
      • Section 104(a)
      • Section 104(b)
    • III. Section 105 of the HEART Act
    • IV. Section 107 of the HEART Act
    • V. Remedial Amendment Period for Sections 104, 105, and 107 of the HEART Act
    • VI. Section 109 of the HEART Act
    • VII. Section 111 of the HEART Act
    • Comments Requested
    • DRAFTING INFORMATION
  • Notice 2010-16
    • EARTHQUAKE DISASTER
    • QUALIFIED DISASTER RELIEF PAYMENTS EXCLUDED FROM RECIPIENT’S GROSS INCOME
    • DESIGNATION AS QUALIFIED DISASTER
    • SECTION 501(c)(3) ORGANIZATIONS
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-137036-08
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • 1. Employment Taxes In General
      • 2. Domestic Service Employment
      • 3. Agency Relationship Under Code Section 3504
      • 4. Home Care Service Recipients
      • Explanation of Provisions
      • Proposed Effective Date
      • Special Analyses
      • Comments and Requests for Public Hearing
    • Proposed Amendments to the Regulations
      • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
    • Drafting Information
  • REG-132232-08
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2010-5
  • Announcement 2010-6
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
  • Announcement 2010-7
    • AGENCY:
    • ACTION:
    • Summary:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORATION:
      • Background
      • Need for Correction
      • Correction of Publication
      • PART 1—INCOME TAXES
      • §1.1502-13T Intercompany transactions (temporary).
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin