Table of Contents

• 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