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Internal Revenue Bulletin:  2010-41 

October 12, 2010 


Rev. Proc. 2010-34 Rev. Proc. 2010-34

Nonshareholder contribution to capital under section 118(a). This procedure provides a safe harbor under section 118(a) of the Code for the treatment of certain grants to corporations from the Rural Utilities Service of the Department of Agriculture under the Broadband Initiatives Program and from the National Telecommunications and Information Administration of the Department of Commerce under the Broadband Technology Opportunities Program, as authorized by the American Recovery and Reinvestment Act of 2009.

Announcement 2010-77 Announcement 2010-77

This document contains a correction to Announcement 2010-59, which corrected Announcement 2010-47, 2010-30 I.R.B. 173, regarding “Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code”.

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