Internal Revenue Bulletin: 2010-41 |
October 12, 2010 |
Table of Contents
- Notice 2010-63
- Notice 2010-64
- 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
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