Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2010-41
    • Notice 2010-44
  • EMPLOYEE PLANS
    • T.D. 9482
    • REG-114494-10
  • EXEMPT ORGANIZATIONS
    • Announcement 2010-40
  • EXCISE TAX
    • T.D. 9482
    • REG-114494-10
  • ADMINISTRATIVE
    • Notice 2010-43
    • Announcement 2010-39
• 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
  • T.D. 9482
    • AGENCIES:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • CUSTOMER SERVICE INFORMATION:
    • SUPPLEMENTARY INFORMATION:
      • I. Background
      • II. Overview of the Regulations
      • III. Interim Final Regulations and Request for Comments
      • IV. Economic Impact and Paperwork Burden
      • V. Statutory Authority
    • • PART 54—PENSION EXCISE TAXES
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-41
    • SECTION 1. OVERVIEW
    • SECTION 2. TRANSACTION AT ISSUE
    • SECTION 3. BACKGROUND
    • SECTION 4. REGULATIONS CONCERNING THE DEFINITION OF A FOREIGN PARTNERSHIP UNDER SECTION 7701
    • SECTION 4.01. DOMESTIC PARTNERSHIP TREATED AS FOREIGN FOR CERTAIN PURPOSES
    • SECTION 4.02. SCOPE OF TREATMENT AS A FOREIGN PARTNERSHIP
    • SECTION 5. EFFECT ON OTHER DOCUMENTS
    • SECTION 6. EFFECTIVE DATE
    • SECTION 7. DRAFTING INFORMATION
  • Notice 2010-43
  • Notice 2010-44
    • I. PURPOSE AND BACKGROUND
    • II. EMPLOYERS ELIGIBLE FOR THE CREDIT
      • A. Overview of Requirements for Eligibility
      • B. Determining the Employees Taken into Account
      • C. Determining the Number of Hours of Service Worked by Employees for the Taxable Year
      • D. Determining the Number of an Employer’s FTEs
      • E. Determining the Employer’s Average Annual Wages for the Taxable Year
      • F. Premium Payments by the Employer for the Taxable Year
      • G. Premiums for Health Insurance Coverage under a Qualifying Arrangement
    • III. CALCULATING THE CREDIT
      • A. In General
      • B. Maximum Credit
      • C. Credit Phaseout
      • D. State Credits and State Subsidies for Health Insurance
    • IV. CLAIMING THE CREDIT AND EFFECT ON ESTIMATED TAX, ALTERNATIVE MINIMUM TAX AND DEDUCTIONS
    • V. TRANSITION RELIEF FOR TAXABLE YEARS BEGINNING IN 2010
    • VI. EFFECTIVE DATE
    • REQUEST FOR COMMENTS
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-114494-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 54—PENSION EXCISE TAXES
    • Drafting Information
  • Announcement 2010-39
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
      • PART 1—INCOME TAXES
  • Announcement 2010-40
• 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
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