Table of Contents

• Highlights of This Issue
  • EMPLOYEE PLANS
    • T.D. 9492
    • Notice 2010-55
    • Notice 2010-56
  • EXEMPT ORGANIZATIONS
    • T.D. 9492
  • ADMINISTRATIVE
    • REG-139343-08
    • Announcement 2010-50
• Preface
  • The IRS Mission
  • Introduction
• • Actions Relating to Decisions of the Tax Court
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9492
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Definition of Party to a Prohibited Tax Shelter Transaction
      • Timing for Disclosure by Taxable Party to Tax-Exempt Party
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • §1.6033-5T [Removed].
      • PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
      • §53.6071-1T [Amended].
      • PART 54—PENSION EXCISE TAXES
      • §54.6011-1T [Amended].
      • PART 301—PROCEDURE AND ADMINISTRATION
      • §301.6033-5T [Removed].
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-55
    • PURPOSE
    • BACKGROUND
    • ELECTIONS BY PLAN SPONSOR
    • DRAFTING INFORMATION
  • Notice 2010-56
    • PURPOSE
    • BACKGROUND
    • ANTICIPATED FUTURE GUIDANCE AND APPLICATION OF SPECIAL RULES
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-139343-08
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • User Fee for PTINs
      • Coordination With Other User Fees
      • Effective/Applicability Dates
      • Authority
      • Proposed Effective/Applicability Date
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • §300.0 User fees; in general.
      • §300.1 Installment agreement fee.
      • §300.2 Restructuring or reinstatement of installment agreement fee.
      • §300.3 Offer to compromise fee.
      • §300.4 Special enrollment examination fee.
      • §300.5 Enrollment of enrolled agent fee.
      • §300.6 Renewal of enrollment of enrolled agent fee.
      • §300.7 Enrollment of enrolled actuary fee.
      • §300.8 Renewal of enrollment of enrolled actuary fee.
      • §300.9 Fee for obtaining a preparer tax identification number.
    • Drafting Information
  • Announcement 2010-50
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
      • PART 1—INCOME TAXES
      • §1.382-2T Definition of ownership change under section 382, as amended by the tax Reform Act of 1986 (temporary).
  • Announcement of Disciplinary Sanctions From the Office of Professional Responsibility
• 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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  • We Welcome Comments About the Internal Revenue Bulletin