Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2010-64
    • Notice 2010-65
    • Announcement 2010-75
    • Announcement 2010-76
  • EMPLOYEE PLANS
    • Notice 2010-63
  • EXCISE TAX
    • Notice 2010-63
  • ADMINISTRATIVE
    • Rev. Proc. 2010-34
    • Announcement 2010-77
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-63
    • PURPOSE
    • I. BACKGROUND
    • II. APPLICATION OF THE NONDISCRIMINATION RULES IN CODE SECTION 105(h)(2) TO INSURED GROUP HEALTH PLANS
    • III. REQUEST FOR COMMENTS
    • IV. DRAFTING INFORMATION
  • Notice 2010-64
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. EXTENSION OF REPLACEMENT PERIOD UNDER § 1033(e)(2)(B)
    • SECTION 4. DRAFTING INFORMATION
  • Notice 2010-65
    • PURPOSE
    • BACKGROUND
    • DISCUSSION
      • 1. Relief from application of section 901(l)(1)(B) for certain back-to-back licensing arrangements made in the ordinary course of business
      • a. Covered intellectual property and copyrighted articles
      • b. Back-to-back licensing arrangement
      • c. Ordinary course of business
      • 2. Relief from application of section 901(l)(1)(A) for certain retail distribution arrangements made in the ordinary course of business
      • a. Covered copyrighted articles
      • b. Retail distribution arrangement
      • c. Ordinary course of business
    • EFFECT ON OTHER DOCUMENTS
    • EFFECTIVE DATE
    • REQUEST FOR COMMENTS AND CONTACT INFORMATION
  • Rev. Proc. 2010-34
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. PROCEDURE
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2010-75
    • Overview of major changes to the draft schedule and instructions
      • Five-year phase-in period
      • No reporting of maximum tax adjustment
      • Removal of requirement to include rationale and nature of uncertainty in concise description of the position
      • No reporting of administrative practice tax positions
      • Consistency between Schedule UTP reporting and financial statement reserve decisions
      • Additional areas of clarification
      • Privilege, work product doctrine, subject matter waiver, and policy of restraint comments
    • Other comments — exclude certain tax positions and expectation to litigate
    • Internal Directive and related changes
      • Exchange of information with foreign governments
      • Future guidance and changes
      • Penalties
      • Coordination with Forms 8275 and 8886
  • Announcement 2010-76
    • BACKGROUND
    • POLICY OF RESTRAINT
    • DRAFTING INFORMATION
  • Announcement 2010-77
    • FOR FURTHER INFORMATION CONTACT:
  • Announcement 2010-78
• 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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