Internal Revenue Bulletin: 2010-14
April 5, 2010
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for April 2010.
This notice provides the face amount of qualified school construction bonds (QSCBs) allocated by the Department of the Treasury to each state and large local education agency for 2010 under section 54F(d) of the Code. This notice does not contain any other guidance. Notice 2009-35 supplemented.
This notice provides guidance to assist state housing credit agencies in determining how to reduce the state housing credit ceiling under section 42(h)(3) of the Code when credits are exchanged for funds under section 1602 of the American Recovery and Reinvestment Tax Act of 2009, including guidance concerning the effect of section 1602 funds on building basis and taxpayer income.
This notice provides taxpayers with interim guidance on measurement of continuity of interest of reorganizations during the period between expiration of the current temporary regulations and the issuance of new regulations.
Chile earthquake in 2010. This notice designates the Chile earthquake occurring in February 2010 as a qualified disaster for purposes of section 139 of the Code.
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