Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2010-15
    • T.D. 9483
    • Notice 2010-42
    • Rev. Proc. 2010-22
  • ADMINISTRATIVE
    • Notice 2010-45
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9483
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • SUPPLEMENTARY INFORMATION:
      • Summary of Comments and Explanation of Provisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Rev. Rul. 2010-15
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-42
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE OF NOTICE
    • SECTION 4. CREDIT AMOUNT
  • Notice 2010-45
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. ESTABLISHMENT OF THE QUALIFYING THERAPEUTIC DISCOVERY PROJECT PROGRAM
    • SECTION 4. DEFINITIONS
    • SECTION 5. QUALIFYING THERAPEUTIC DISCOVERY PROJECT PROGRAM
    • SECTION 6. APPLICATION FOR § 48D CERTIFICATION
    • SECTION 7. OTHER REQUIREMENTS
    • SECTION 8. GRANTS IN LIEU OF TAX CREDITS FOR QUALIFIED INVESTMENTS IN A QUALIFYING THERAPEUTIC DISCOVERY PROJECT
    • SECTION 9. SPECIAL RULES FOR CREDITS AND GRANTS IN LIEU OF TAX CREDITS
    • SECTION 10. DISCLOSURE OF INFORMATION
    • SECTION 11. EFFECTIVE DATE
    • SECTION 12. PAPERWORK REDUCTION ACT
    • SECTION 13. DRAFTING INFORMATION
  • Rev. Proc. 2010-22
    • SECTION 1. PURPOSE
    • SECTION 2. 2011 INFLATION ADJUSTED ITEMS
    • SECTION 3. EFFECTIVE DATE
    • SECTION 4. DRAFTING INFORMATION
• 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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