Internal Revenue Bulletin:  2010-36 

September 7, 2010 

INCOME TAX


Rev. Rul. 2010-20 Rev. Rul. 2010-20

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 September 2010.

Rev. Proc. 2010-30 Rev. Proc. 2010-30

This procedure describes the conditions under which the Service will not challenge a mortgage loan held by a REMIC as other than a ”qualified mortgage” on the grounds that the mortgage loan fails to be principally secured by an interest in real property following the release of a lien on an interest in real property that secures the mortgage loan.


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