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Internal Revenue Bulletin:  2010-52 

December 27, 2010 


Notice 2010-87 Notice 2010-87

This notice provides transitional relief for determining the timeliness of federal tax deposits (FTDs) under section 6302 of the Code.

Notice 2010-89 Notice 2010-89

This notice requests public comments on issues to be addressed in guidance implementing the new excise tax on medical devices imposed by section 4191 of the Code. Section 4191 was added by section 1405 of the Health Care and Education Reconciliation Act of 2010 (the Act), in conjunction with the Patient Protection and Affordable Care Act. The new excise tax applies to sales of taxable medical devices after December 31, 2012.

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