Table of Contents

• Highlights of This Issue
  • SPECIAL ANNOUNCEMENT
    • Announcement 2010-21
  • INCOME TAX
    • Notice 2010-27
    • Notice 2010-28
    • Notice 2010-29
  • EMPLOYEE PLANS
    • Announcement 2010-20
  • EXEMPT ORGANIZATIONS
    • Announcement 2010-24
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-27
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. TABLE OF ADJUSTED LIMITATIONS FOR 2010
    • SECTION 4. HOUSING LIMITATION FOR 2009
    • SECTION 5. ELECTION TO APPLY 2010 ADJUSTED LIMITATIONS TO 2009 TAXABLE YEAR
    • EFFECT ON OTHER DOCUMENTS
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Notice 2010-28
    • SECTION 1. INTRODUCTION
    • SECTION 2. BACKGROUND
    • SECTION 3. INTERIM GUIDANCE AND RELIANCE
      • .01 IN GENERAL
      • .02 QUALIFIED TAX CREDIT BONDS—TREATMENT OF THE CREDIT BY HOLDERS
      • .03 QUALIFIED TAX CREDIT BONDS—TREATMENT OF STRIPPING TRANSACTIONS
    • SECTION 4. INFORMATION REPORTING REQUIREMENTS RELATED TO TAX CREDIT BONDS
      • .01 IN GENERAL
      • .02 INFORMATION RETURNS UNDER SECTION 54A(d)(3)
      • .03 REPORT OF A TAXPAYER CLAIMING A TAX CREDIT ON AN INCOME TAX RETURN
      • .04 TAX CREDIT ALLOWANCE INFORMATION RETURN
      • .05 REPORT FOR INCOME FROM INTEREST, ORIGINAL ISSUE DISCOUNT, OR DIVIDENDS
    • SECTION 5. REQUEST FOR COMMENTS
    • SECTION 6. OMB NUMBER UNDER THE PAPERWORK REDUCTION ACT
    • SECTION 7. EFFECTIVE DATE
    • SECTION 8. DRAFTING INFORMATION
  • Notice 2010-29
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
      • Overview
      • Use and Computation of Life Insurance Reserves
      • Adoption of AG 43
    • SECTION 3. INTERIM GUIDANCE
    • SECTION 4. EFFECTIVE DATE
    • SECTION 5. PROCEDURAL INFORMATION
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2010-20
    • Background
    • Deadline for Employer Adoption of EGTRRA-approved Defined Benefit M&P and VS Plans
    • Opening of Individual Determination Letter Program for EGTRRA-approved Defined Benefit M&P and VS Plans
  • ANNOUNCEMENT 2010-21
  • Announcement 2010-24
  • Announcement of Disciplinary Sanctions From the Office of Professional Responsibility
• 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
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin