Internal Revenue Bulletin:  2010-14 

April 5, 2010 


Table of Contents

Rev. Proc. 2010-20 Rev. Proc. 2010-20

Nonshareholder contribution to capital under section 118(a). This procedure provides that the Service will not challenge a corporation’s treatment of a Smart Grid Investment Grant made by the Department of Energy to the corporation as a nonshareholder contribution to the capital of the corporation under section 118(a) of the Code if the corporation properly reduces the basis of its property under section 362(c)(2) and the regulations thereunder.

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