Internal Revenue Bulletin: 2010-27
July 6, 2010
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, and 1288, and other sections of the Code, tables set forth the rates for July 2010.
Section 382. This notice invites public comments relating to possible modifications to the regulations under section 382 of the Code regarding the treatment of shareholders who are not 5-percent shareholders (Small Shareholders).
Section 382. This notice provides guidance under section 382 of the Code for measuring owner shifts of loss corporations that have more than one class of stock outstanding, and, in particular, regarding the effect of fluctuations in the value of one class of stock relative to another class of stock.
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