Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2010-35
  • EXEMPT ORGANIZATIONS
    • Announcement 2010-31
  • ADMINISTRATIVE
    • Rev. Proc. 2010-16
    • Announcement 2010-30
    • Announcement 2010-32
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-35
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
      • 2.1. Introduction
      • 2.2. Direct Pay Tax Credit Bond Requirements
      • 2.3. Amount of Refundable Credit Payment
      • 2.4. Applicable Credit Rate
      • 2.5. Maximum Maturity
      • 2.6. Sinking Fund Yield
      • 2.7. Certain Other Applicable Rules for Refundable Credit Payments
      • 2.8. General Application of Provisions of § 54A
    • SECTION 3. REFUNDABLE CREDIT PAYMENT PROCEDURES FOR DIRECT PAY TAX CREDIT BONDS
      • 3.1. In General
      • 3.2. Fixed Rate Bonds
      • 3.3. Variable Rate Bonds.
    • SECTION 4. ELECTIONS TO ISSUE DIRECT PAY TAX CREDIT BONDS
    • SECTION 5. INFORMATION REPORTING FOR DIRECT PAY TAX CREDIT BONDS
    • SECTION 6. OTHER INTERIM GUIDANCE AND RELIANCE
      • 6.1. In General
      • 6.2. Limitation on Bond Premium
      • 6.3. OID Not Treated as Interest for Purposes of Refundable Credit Payments
      • 6.4. Original Expenditures, Short-Term Interim Refinancing, and Reimbursements
      • 6.5. Preissuance Accrued Interest
    • SECTION 7. EFFECTIVE DATE
    • SECTION 8. DRAFTING INFORMATION
  • Rev. Proc. 2010-16
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. PROCEDURES FOR CHANGE OF ADDRESS
    • SECTION 5. DEFINITIONS
    • SECTION 6. AREAS NOT COVERED BY THIS REVENUE PROCEDURE
    • SECTION 7. EFFECT ON OTHER DOCUMENTS (when applicable)
    • SECTION 8. EFFECTIVE DATE
    • SECTION 9. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2010-30
  • Announcement 2010-31
  • Announcement 2010-32
    • DECEMBER 2009 REVISION OF FORM 3115
• 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