Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2010-11
    • Notice 2010-17
    • Notice 2010-18
    • Notice 2010-25
    • Notice 2010-26
  • EXEMPT ORGANIZATIONS
    • Announcement 2010-19
  • ADMINISTRATIVE
    • Rev. Proc. 2010-20
• Preface
  • The IRS Mission
  • Introduction
• • Actions Relating to Decisions of the Tax Court
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2010-11
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-17
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
      • .01 INTRODUCTION
    • SECTION 3. 2010 ALLOCATIONS OF NATIONAL BOND VOLUME CAP FOR QSCBs
    • SECTION 4. EFFECTIVE DATE OF 2010 ALLOCATIONS OF NATIONAL BOND VOLUME CAP
    • SECTION 5. ALLOCATION OF THE INDIAN TRIBAL GOVERNMENT VOLUME CAP
    • SECTION 6. DRAFTING INFORMATION
  • Notice 2010-18
    • BACKGROUND
    • CLARIFICATIONS
      • 1. Credit Equivalent of Cash Assistance and Tracking under § 42(i)(9)(A)
      • 2. Income Tax Treatment of Subawards
      • 3. Basis Treatment of Subawards
    • DRAFTING INFORMATION
  • Notice 2010-25
    • I. PURPOSE
    • II. BACKGROUND AND INTERIM GUIDANCE
    • DRAFTING INFORMATION
  • Notice 2010-26
    • EARTHQUAKE DISASTER
    • QUALIFIED DISASTER RELIEF PAYMENTS EXCLUDED FROM RECIPIENT’S GROSS INCOME
    • DESIGNATION AS QUALIFIED DISASTER
    • SECTION 501(c)(3) ORGANIZATIONS
    • DRAFTING INFORMATION
  • Rev. Proc. 2010-20
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. PROCEDURE
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2010-19
    • Background
    • Scope
    • Procedures
      • A. Ruling that trust qualifies as Type III supporting organization for taxable years beginning on or after January 1, 2008
      • B. Claims for refunds of tax paid under section 4940 for taxable years beginning on or after January 1, 2008
      • C. 2008 Form 990
      • D. Section 507 terminations of private foundation status
• 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
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin