Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2010-19
    • T.D. 9490
    • REG-151605-09
    • Rev. Proc. 2010-27
  • EMPLOYMENT TAX
    • Rev. Proc. 2010-27
  • EXCISE TAX
    • Rev. Proc. 2010-27
  • ADMINISTRATIVE
    • Notice 2010-53
    • Rev. Proc. 2010-27
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2010-19
  • T.D. 9490
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • 1. Extended Carryback Period election and computation of limitation for fifth preceding consolidated return year
      • a. Extended Carryback Period election and revocation of prior elections
      • b. Implementation of the Extended Carryback Period with respect to a consolidated return year
      • 2. Elections to waive the entire carryback period or the Extended Carryback Period for pre-acquisition consolidated return years of acquired members
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-53
    • PURPOSE
    • DISCUSSION
    • SECTION 1. BACKGROUND
    • SECTION 2. DISCUSSION
    • SECTION 3. EFFECTIVE DATE
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Rev. Proc. 2010-27
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. APPLICATION
    • SECTION 4. EFFECT ON OTHER DOCUMENTS
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-151605-09
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • 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
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin