Table of Contents

• 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