Internal Revenue Bulletin:  2010-8 

February 22, 2010 

INCOME TAX


Rev. Rul. 2010-7 Rev. Rul. 2010-7

Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 2009 and 2010. Rev. Rul. 92-19 supplemented in part.

Rev. Proc. 2010-17 Rev. Proc. 2010-17

Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries for tax year 2009 and the dates those countries are subject to the section 911(d)(4) waiver is provided.


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