Internal Revenue Bulletin:  2010-22 

June 1, 2010 

INCOME TAX


Notice 2010-41 Notice 2010-41

This notice provides that the Treasury Department and the IRS intend to issue regulations under section 7701(a)(4) of the Code that will classify certain domestic partnerships as foreign, solely for the purposes of identifying which U.S. shareholders are required to include amounts in gross income under section 951(a).

Notice 2010-44 Notice 2010-44

Section 45R provides a federal income tax credit to certain small employers that make nonelective contributions towards their employees’ health insurance premiums under an arrangement that meets certain requirements. This notice provides guidance on the credit, including guidance for determining eligibility for the credit, calculating the credit, and claiming the credit.


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