Internal Revenue Bulletin:  2010-31 

August 2, 2010 

INCOME TAX


Rev. Rul. 2010-19 Rev. Rul. 2010-19

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 August 2010.

T.D. 9490 T.D. 9490

Final, temporary, and proposed regulations under section 1502 of the Code contain rules regarding the implementation of section 172(b)(1)(H) within a consolidated group. The regulations also permit certain acquiring consolidated groups to elect to waive all or a portion of the pre-acquisition portion of the extended carryback period pursuant to section 172(b)(1)(H) for specific losses attributable to certain acquired members.

REG-151605-09 REG-151605-09

Final, temporary, and proposed regulations under section 1502 of the Code contain rules regarding the implementation of section 172(b)(1)(H) within a consolidated group. The regulations also permit certain acquiring consolidated groups to elect to waive all or a portion of the pre-acquisition portion of the extended carryback period pursuant to section 172(b)(1)(H) for specific losses attributable to certain acquired members.

Rev. Proc. 2010-27 Rev. Proc. 2010-27

This procedure informs the trustee (or debtor in possession) representing the bankruptcy estate of the debtor of the procedure to be followed to properly request a tax refund from the Service. Rev. Proc. 81-18 obsoleted.


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