Internal Revenue Bulletin: 2010-23
June 7, 2010
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for June 2010.
Final regulations under section 274 of the Code add clearly marked public safety officer vehicles as a new type of qualified nonpersonal use vehicle.
This notice announces the phase-out of the new qualified hybrid motor vehicle credit and the new advanced lean burn technology motor vehicle credit for passenger automobiles and light trucks manufactured by Volkswagen Group of America that are purchased for use or lease in the United States beginning on July 1, 2010.
2011 inflation adjusted amounts for health savings accounts. This procedure provides the 2011 inflation adjusted amounts for Health Savings Accounts (HSAs) under section 223 of the Code.
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