Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2010-24
    • REG-119046-10
    • Notice 2010-54
    • Notice 2010-62
    • Rev. Proc. 2010-31
    • Announcement 2010-60
  • EMPLOYEE PLANS
    • Notice 2010-61
  • EMPLOYMENT TAX
    • Announcement 2010-60
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2010-24
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-54
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. DEFINITIONS, ETC.
    • SECTION 4. COMPUTATION OF CREDIT
    • SECTION 5. RULES RELATING TO THE AVAILABILITY OF THE REFINED COAL CREDIT
    • SECTION 6. RULES RELATING TO EMISSION REDUCTION
    • SECTION 7. RECORDKEEPING
    • SECTION 8. REQUEST FOR COMMENTS
    • SECTION 9. EFFECTIVE DATE
    • SECTION 10. PAPERWORK REDUCTION ACT
    • SECTION 11. DRAFTING AND CONTACT INFORMATION
  • Notice 2010-61
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • YIELD CURVE AND SEGMENT RATES
    • 30-YEAR TREASURY SECURITIES INTEREST RATES
    • MINIMUM PRESENT VALUE SEGMENT RATES
    • DRAFTING INFORMATION
  • Notice 2010-62
    • PURPOSE
    • BACKGROUND
    • APPLICATION OF THE ECONOMIC SUBSTANCE DOCTRINE WITH RESPECT TO TRANSACTIONS ENTERED INTO AFTER THE EFFECTIVE DATE OF THE ACT
      • A. Application of the Conjunctive Test
      • B. Determination of Economic Substance Transactions
      • C. Calculating Net Present Value of the Reasonably Expected Pre-tax Profit.
      • D. Treatment of Foreign Taxes as Expenses in Appropriate Cases.
    • ACCURACY-RELATED PENALTIES
    • EFFECT ON OTHER DOCUMENTS
    • REQUEST FOR COMMENTS
    • EFFECTIVE DATE
    • CONTACT INFORMATION
  • Rev. Proc. 2010-31
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. FINALITY OF CONVENTION ADOPTIONS
    • SECTION 5. EFFECTIVE DATE
    • DRAFTING AND OTHER INFORMATION
• Part IV. Items of General Interest
  • REG-119046-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
    • Explanation of Provisions
    • Proposed Effective/Applicability Date
    • Special Analyses
    • Comments and Requests for a Public Hearing
    • Drafting Information
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
  • Announcement 2010-60
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Withdrawal of a Notice of Proposed Rulemaking
  • Announcement 2010-61
  • Announcement 2010-62
  • Announcement 2010-63
  • Announcement 2010-64
  • Announcement 2010-65
  • Announcement 2010-66
  • Announcement 2010-67
  • Announcement 2010-68
  • Announcement 2010-69
  • Announcement 2010-70
  • Announcement 2010-71
  • Announcement 2010-72
  • Announcement 2010-73
  • Announcement 2010-74
• 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