Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2010-21
    • Rev. Rul. 2010-22
    • Rev. Rul. 2010-23
    • Notice 2010-59
    • Announcement 2010-56
  • ADMINISTRATIVE
    • Announcement 2010-59
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2010-22
    • DRAFTING INFORMATION
  • Rev. Rul. 2010-23
    • DRAFTING INFORMATION
  • Rev. Rul. 2010-21
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-59
    • I. PURPOSE
    • II. BACKGROUND
    • III. PAYMENT OR REIMBURSEMENT OF MEDICINES OR DRUGS RESTRICTED TO PRESCRIBED DRUGS, INSULIN, AND OVER-THE-COUNTER DRUGS THAT ARE PRESCRIBED
    • IV. HEALTH FSA AND HRA DEBIT CARDS AND OVER-THE-COUNTER DRUG EXPENSES
    • V. EFFECTIVE DATES
    • VI. TRANSITION RULE FOR CAFETERIA PLAN AMENDMENTS
    • VII. EFFECT ON OTHER DOCUMENTS
    • REQUEST FOR COMMENTS
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2010-56
    • QUALIFYING ADVANCED COAL PROJECT PROGRAM
    • QUALIFYING GASIFICATION PROJECT PROGRAM
    • DRAFTING INFORMATION
  • Announcement 2010-59
• 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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  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin