Internal Revenue Bulletin: 2010-22 |
June 1, 2010 |
Table of Contents
- 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
- 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
| More Internal Revenue Bulletins |