Internal Revenue Bulletin:  2010-33 

August 16, 2010 


REG-139343-08 REG-139343-08

Proposed regulations under section 6109 of the Code amend the regulations relating to the imposition of certain user fees on certain tax practitioners. A public hearing is scheduled for August 24, 2010.

Announcement 2010-50 Announcement 2010-50

This document contains corrections to final regulations (T.D. 9487, 2010-28 I.R.B. 48) regarding the treatment of prepaid income under the built-in gain provisions of section 382(h).

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