Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2010-46
  • EMPLOYEE PLANS
    • T.D. 9484
  • EXEMPT ORGANIZATIONS
    • Notice 2010-39
  • ADMINISTRATIVE
    • Rev. Proc. 2010-23
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9484
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Summary of Comments and Explanation of Revisions
      • Effective/Applicability Date
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • Part 1—INCOME TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-39
    • Section 1. PURPOSE AND BACKGROUND
    • Section 2. COMMUNITY HEALTH NEEDS ASSESSMENT
    • Section 3. FINANCIAL ASSISTANCE POLICY
    • Section 4. LIMITATION ON CHARGES
    • Section 5. BILLING AND COLLECTION
    • Section 6. EFFECTIVE DATES
    • Section 7. REQUEST FOR COMMENTS
    • Section 8. DRAFTING INFORMATION
  • Notice 2010-46
    • I. SUMMARY AND MODIFICATION AND WITHDRAWAL OF NOTICE 97-66
      • A. Background
      • B. Modification and Withdrawal of Notice 97-66
    • II. PROPOSED WITHHOLDING AND REPORTING FRAMEWORK
      • A. Substitute Dividend Payments to a “Qualified Securities Lender”
      • i. Definition of Qualified Securities Lender
      • ii. Certifications by a Qualified Securities Lender
      • B. Credit Forward of Prior Withholding
      • i. Availability of credit for prior withholding
      • ii. Substantiation of Prior Withholding
      • C. Anti-Abuse
      • D. Other Considerations—Information Reporting of Substitute Payments
    • III. TRANSITION RULE
      • A. Summary and General Transition Rule
      • B. Receipt of Net Payments
      • C. Application of Qualified Securities Lender Rules
      • D. Anti-Abuse
      • E. Other Considerations
      • F. Extensions
    • IV. EFFECTIVE DATES
    • V. PAPERWORK REDUCTION ACT
    • VI. EFFECT ON OTHER DOCUMENTS
    • VII. REQUEST FOR COMMENTS
  • Rev. Proc. 2010-23
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. APPLICATION
    • SECTION 4. EFFECT ON OTHER REVENUE PROCEDURES
    • SECTION 5. EFFECTIVE DATES
    • 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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