Internal Revenue Bulletin: 2010-43
October 25, 2010
Final regulations under section 6050W of the Code relate to information reporting requirements, information reporting penalties, and backup withholding requirements for payment card and third party network transactions.
This notice provides transitional relief from the information reporting requirements in section 6045A of the Code that apply to transfers of securities by brokers and other custodians.
This procedure contains the latest revision of Publication 1516, Specifications for Filing Form 8596, Information Return for Federal Contracts, Electronically. Rev. Proc. 2008-49 superseded.
This announcement contains updates to all publications associated with filing information returns through the Filing Information Returns Electronically (FIRE) System.
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