Internal Revenue Bulletin:  2010-49 

December 6, 2010 

SPECIAL ANNOUNCEMENT


Table of Contents

Notice 2010-79 Notice 2010-79

This notice alerts taxpayers to an amendment made to section 833 of the Code by the Patient Protection and Affordable Care Act (H.R. 3590, P.L. 111-148). In addition, this notice provides transitional relief and interim guidance on the interpretation and application of the amendment and requests comments on what further guidance, if any, is needed.


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