Internal Revenue Bulletin:  2010-19 

May 10, 2010 

INCOME TAX


Table of Contents

Notice 2010-35 Notice 2010-35

This notice addresses the new federal refundable tax credit subsidy option under section 6431(f) of the Code for specified tax credit bonds under section 54A. The notice provides guidance on the refundable tax credit payment procedures for this option, required elections, and information reporting. The notice also provides certain interim guidance applicable to specified tax credit bonds and to Build America Bonds under section 54AA(g).


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