Internal Revenue Bulletin:  2010-13 

March 29, 2010 

INCOME TAX


Rev. Rul. 2010-9 Rev. Rul. 2010-9

Interest rates; underpayments and overpayments. The rates for interest determined under section 6621 of the Code for the calender quarter beginning April 1, 2010, will be 4 percent for overpayments (3 percent in the case of a corporation), 4 percent for underpayments, and 6 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 1.5 percent.

Rev. Rul. 2010-10 Rev. Rul. 2010-10

Fringe benefits aircraft valuation formula. The Standard Industry Fare Level (SIFL) cents-per-mile rates and terminal charge in effect for the first half of 2010 are set forth for purposes of determining the value of noncommercial flights on employer-provided aircraft under section 1.61-21(g) of the regulations.

Rev. Proc. 2010-21 Rev. Proc. 2010-21

Substitute tax forms and schedules. Requirements are set forth for privately designed and printed federal tax forms and conditions under which the Service will accept computer prepared, and computer-generated tax forms and schedules. Rev. Proc. 2009-17 superseded.


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