Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2010-31
    • Notice 2010-87
    • Notice 2010-92
    • Announcement 2010-96
  • EMPLOYEE PLANS
    • Notice 2010-90
    • Notice 2010-93
    • Rev. Proc. 2010-52
  • EXEMPT ORGANIZATIONS
    • Notice 2010-87
    • Announcement 2010-94
  • EMPLOYMENT TAX
    • Notice 2010-87
  • SELF-EMPLOYMENT TAX
    • Notice 2010-87
  • EXCISE TAX
    • Notice 2010-87
    • Notice 2010-89
  • ADMINISTRATIVE
    • Notice 2010-91
    • Notice 2010-94
    • Announcement 2010-95
    • Announcement 2010-96
• Preface
  • The IRS Mission
  • Introduction
• • Actions Relating to Decisions of the Tax Court
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2010-31
    • DRAFTING INFORMATION
    • APPENDIX A
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-87
    • PURPOSE
    • BACKGROUND
    • TRANSITIONAL RELIEF FOR FEDERAL TAX DEPOSITS DUE IN 2011
    • DRAFTING INFORMATION
  • Notice 2010-89
    • PURPOSE
    • BACKGROUND
    • REQUEST FOR COMMENTS
    • DRAFTING INFORMATION
  • Notice 2010-90
    • I. PURPOSE
    • II. BACKGROUND
    • III. APPLICATION OF 2010 CUMULATIVE LIST
    • IV. 2010 CUMULATIVE LIST OF CHANGES IN PLAN QUALIFICATION REQUIREMENTS
    • DRAFTING INFORMATION
  • Notice 2010-91
    • BACKGROUND
    • GUIDANCE
    • REQUEST FOR COMMENTS
    • DRAFTING INFORMATION
  • Notice 2010-92
    • SECTION 1. OVERVIEW
    • SECTION 2. BACKGROUND
      • .01 Section 909
      • .02 Effective date
      • .03 Section 901 Proposed Regulations Issued in 2006
    • SECTION 3. TREATMENT OF PRE-2011 TAXES
    • SECTION 4. PRE-2011 SPLITTER ARRANGEMENTS
      • .01 Overview
      • .02 Reverse Hybrid Structures
      • .03 Certain Foreign Consolidated Groups
      • .04 Group Relief and Other Loss-Sharing Regimes
      • .05 Hybrid Instruments
      • .06 Rules for Applying Section 909 to pre-2011 Split Taxes and Related Income
      • (a) General Rules
      • (b) Rules Regarding Related Income
      • (c) Rules Regarding pre-2011 Split Taxes
    • SECTION 5. RULES RELATING TO PARTNERSHIPS AND TRUSTS
      • .01 Taxes Paid or Accrued by Partnerships
      • .02 Taxes Paid or Accrued by Partners
      • .03 Section 704(b) Allocations
      • 04. Trusts
    • SECTION 6. INTERACTION BETWEEN SECTION 909 AND OTHER CODE PROVISIONS
      • .01 Section 904(c)
      • .02 Section 905(a)
      • .03 Section 905(c)
      • .04 Other foreign tax credit provisions
    • SECTION 7. EFFECTIVE DATE
    • SECTION 8. REQUEST FOR COMMENTS AND CONTACT INFORMATION
  • Notice 2010-93
    • 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 2010-94
  • Rev. Proc. 2010-52
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND INFORMATION
    • SECTION 3. APPLICATIONS TO EXTEND AN AMORTIZATION PERIOD — IN GENERAL
    • SECTION 4. APPLICATION FOR AUTOMATIC EXTENSION
    • SECTION 5. APPLICATION FOR ALTERNATIVE EXTENSION
    • SECTION 6. DEADLINE FOR REQUESTING AN EXTENSION
    • SECTION 7. BANKRUPTCY PETITIONS
    • SECTION 8. EFFECTIVE DATE
    • SECTION 9. EFFECT ON OTHER REVENUE PROCEDURES
    • SECTION 10. PAPERWORK REDUCTION ACT
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2010-94
  • Announcement 2010-95
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
  • Announcement 2010-96
• 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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