Internal Revenue Bulletin: 2010-9
March 1, 2010
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
Rev. Proc. 2010-18 Rev. Proc. 2010-18
Automobile owners and lessees. This procedure provides the depreciation deduction limitations for owners of passenger automobiles (including trucks and vans) first placed in service during calendar year 2010 and amounts to be included in income by lessees of passenger automobiles first leased during calendar year 2010.
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The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly and may be obtained from the Superintendent of Documents on a subscription basis. Bulletin contents are compiled semiannually into Cumulative Bulletins, which are sold on a single-copy basis.
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Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement).
Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period.
This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2010, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2010, including a separate table of inclusion amounts for lessees of trucks and vans. The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code.
.01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. This change reflects the higher rate of price inflation for trucks and vans since 1988.
.02 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Under § 1.280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased.
.01 The limitations on depreciation deductions in section 4.01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2010, and continue to apply for each taxable year that the passenger automobile remains in service.
.02 The tables in section 4.02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2010. Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. See Rev. Proc. 2005-13, 2005-1 C.B. 759, for passenger automobiles first leased before calendar year 2006; Rev. Proc. 2006-18, 2006-1 C.B. 645, for passenger automobiles first leased during calendar year 2006; Rev. Proc. 2007-30, 2007-1 C.B. 1104, for passenger automobiles first leased during calendar year 2007; Rev. Proc. 2008-22, 2008-12 I.R.B. 658, for passenger automobiles first leased during calendar year 2008; and Rev. Proc. 2009-24, 2009-17 I.R.B. 885, for passenger automobiles first leased during calendar year 2009.
.01 Limitations on Depreciation Deductions for Certain Automobiles.
(1) Amount of the inflation adjustment.
(a) Passenger automobiles (other than trucks or vans). Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. The new car component of the CPI was 115.2 for October 1987 and 137.851 for October 2009. The October 2009 index exceeded the October 1987 index by 22.651. Therefore, the automobile price inflation adjustment for 2010 for passenger automobiles (other than trucks and vans) is 19.66 percent (22.651/115.2 x 100%). The dollar limitations in § 280F(a) are multiplied by a factor of 0.1966, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2010. This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2010.
(b) Trucks and vans. To determine the dollar limitations for trucks and vans first placed in service during calendar year 2010, the new truck component of the CPI is used instead of the new car component. The new truck component of the CPI was 112.4 for October 1987 and 140.897 for October 2009. The October 2009 index exceeded the October 1987 index by 28.497. Therefore, the automobile price inflation adjustment for 2010 for trucks and vans is 25.35 percent (28.497/112.4 x 100%). The dollar limitations in § 280F(a) are multiplied by a factor of 0.2535, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. This adjustment applies to all trucks and vans that are first placed in service in calendar year 2010.
(2) Amount of the limitation. Tables 1 and 2 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2010. Use Table 1 for a passenger automobile (other than a truck or van) and Table 2 for a truck or van placed in service in calendar year 2010.
REV. PROC. 2010-18 TABLE 1 | |
---|---|
DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 | |
Tax Year | Amount |
1st Tax Year | $3,060 |
2nd Tax Year | $4,900 |
3rd Tax Year | $2,950 |
Each Succeeding Year | $1,775 |
REV. PROC. 2010-18 TABLE 2 | |
---|---|
DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 | |
Tax Year | Amount |
1st Tax Year | $3,160 |
2nd Tax Year | $5,100 |
3rd Tax Year | $3,050 |
Each Succeeding Year | $1,875 |
.02 Inclusions in Income of Lessees of Passenger Automobiles.
A taxpayer must follow the procedures in § 1.280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2010. In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 3 of this revenue procedure, while lessees of trucks and vans should use Table 4 of this revenue procedure.
REV. PROC. 2010-18 TABLE 3 | ||||||
---|---|---|---|---|---|---|
DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 | ||||||
Fair Market Value of Passenger Automobile | Tax Year During Lease | |||||
Over | Not Over | 1st | 2nd | 3rd | 4th | 5th & Later |
$16,700 | $17,000 | 3 | 7 | 10 | 11 | 14 |
17,000 | 17,500 | 4 | 8 | 13 | 15 | 16 |
17,500 | 18,000 | 5 | 10 | 16 | 19 | 21 |
18,000 | 18,500 | 6 | 13 | 18 | 23 | 26 |
18,500 | 19,000 | 7 | 15 | 22 | 26 | 31 |
19,000 | 19,500 | 8 | 17 | 25 | 30 | 35 |
19,500 | 20,000 | 9 | 19 | 29 | 34 | 39 |
20,000 | 20,500 | 10 | 21 | 32 | 38 | 44 |
20,500 | 21,000 | 11 | 23 | 35 | 42 | 48 |
21,000 | 21,500 | 12 | 26 | 38 | 45 | 53 |
21,500 | 22,000 | 13 | 28 | 41 | 50 | 57 |
22,000 | 23,000 | 14 | 31 | 46 | 56 | 63 |
23,000 | 24,000 | 16 | 36 | 52 | 63 | 73 |
24,000 | 25,000 | 18 | 40 | 59 | 71 | 81 |
25,000 | 26,000 | 20 | 44 | 66 | 78 | 90 |
26,000 | 27,000 | 22 | 49 | 71 | 86 | 100 |
27,000 | 28,000 | 24 | 53 | 78 | 94 | 108 |
28,000 | 29,000 | 26 | 57 | 85 | 101 | 118 |
29,000 | 30,000 | 28 | 61 | 92 | 109 | 126 |
30,000 | 31,000 | 30 | 66 | 97 | 117 | 135 |
31,000 | 32,000 | 32 | 70 | 104 | 125 | 144 |
32,000 | 33,000 | 34 | 74 | 111 | 132 | 153 |
33,000 | 34,000 | 36 | 79 | 117 | 140 | 161 |
34,000 | 35,000 | 38 | 83 | 123 | 148 | 171 |
35,000 | 36,000 | 40 | 87 | 130 | 156 | 179 |
36,000 | 37,000 | 42 | 92 | 136 | 163 | 188 |
37,000 | 38,000 | 44 | 96 | 143 | 170 | 198 |
38,000 | 39,000 | 46 | 100 | 149 | 179 | 206 |
39,000 | 40,000 | 48 | 105 | 155 | 186 | 215 |
40,000 | 41,000 | 50 | 109 | 162 | 194 | 224 |
41,000 | 42,000 | 52 | 113 | 169 | 201 | 233 |
42,000 | 43,000 | 54 | 118 | 174 | 210 | 241 |
43,000 | 44,000 | 56 | 122 | 181 | 217 | 251 |
44,000 | 45,000 | 58 | 126 | 188 | 225 | 259 |
45,000 | 46,000 | 60 | 131 | 194 | 232 | 269 |
46,000 | 47,000 | 61 | 135 | 201 | 240 | 277 |
47,000 | 48,000 | 63 | 140 | 207 | 248 | 286 |
48,000 | 49,000 | 65 | 144 | 213 | 256 | 295 |
49,000 | 50,000 | 67 | 148 | 220 | 263 | 304 |
50,000 | 51,000 | 69 | 153 | 226 | 271 | 313 |
51,000 | 52,000 | 71 | 157 | 232 | 279 | 322 |
52,000 | 53,000 | 73 | 161 | 239 | 287 | 331 |
53,000 | 54,000 | 75 | 166 | 245 | 294 | 340 |
54,000 | 55,000 | 77 | 170 | 252 | 302 | 348 |
55,000 | 56,000 | 79 | 174 | 258 | 310 | 358 |
56,000 | 57,000 | 81 | 178 | 265 | 318 | 366 |
57,000 | 58,000 | 83 | 183 | 271 | 325 | 375 |
58,000 | 59,000 | 85 | 187 | 278 | 333 | 384 |
59,000 | 60,000 | 87 | 191 | 284 | 341 | 393 |
60,000 | 62,000 | 90 | 198 | 294 | 352 | 406 |
62,000 | 64,000 | 94 | 207 | 306 | 368 | 424 |
64,000 | 66,000 | 98 | 215 | 320 | 382 | 443 |
66,000 | 68,000 | 102 | 224 | 332 | 398 | 460 |
68,000 | 70,000 | 106 | 232 | 346 | 413 | 478 |
70,000 | 72,000 | 110 | 241 | 358 | 429 | 496 |
72,000 | 74,000 | 114 | 250 | 371 | 444 | 513 |
74,000 | 76,000 | 118 | 258 | 384 | 460 | 531 |
76,000 | 78,000 | 122 | 267 | 396 | 476 | 549 |
78,000 | 80,000 | 126 | 276 | 409 | 491 | 566 |
80,000 | 85,000 | 132 | 291 | 432 | 518 | 598 |
85,000 | 90,000 | 142 | 313 | 464 | 556 | 643 |
90,000 | 95,000 | 152 | 334 | 497 | 594 | 687 |
95,000 | 100,000 | 162 | 356 | 528 | 634 | 731 |
100,000 | 110,000 | 177 | 388 | 577 | 691 | 798 |
110,000 | 120,000 | 196 | 432 | 641 | 768 | 887 |
120,000 | 130,000 | 216 | 475 | 705 | 846 | 976 |
130,000 | 140,000 | 236 | 518 | 770 | 922 | 1,065 |
140,000 | 150,000 | 256 | 561 | 834 | 1,000 | 1,154 |
150,000 | 160,000 | 275 | 605 | 898 | 1,077 | 1,243 |
160,000 | 170,000 | 295 | 648 | 963 | 1,153 | 1,333 |
170,000 | 180,000 | 315 | 691 | 1,027 | 1,231 | 1,421 |
180,000 | 190,000 | 334 | 735 | 1,091 | 1,308 | 1,510 |
190,000 | 200,000 | 354 | 778 | 1,155 | 1,386 | 1,599 |
200,000 | 210,000 | 374 | 821 | 1,220 | 1,462 | 1,688 |
210,000 | 220,000 | 393 | 865 | 1,284 | 1,539 | 1,777 |
220,000 | 230,000 | 413 | 908 | 1,348 | 1,617 | 1,866 |
230,000 | 240,000 | 433 | 951 | 1,413 | 1,693 | 1,956 |
240,000 | and up | 453 | 995 | 1,476 | 1,771 | 2,044 |
REV. PROC. 2010-18 TABLE 4 | ||||||
---|---|---|---|---|---|---|
DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 | ||||||
Fair Market Value of Passenger Automobile | Tax Year During Lease | |||||
Over | Not Over | 1st | 2nd | 3rd | 4th | 5th & Later |
17,000 | 17,500 | 3 | 6 | 9 | 10 | 11 |
17,500 | 18,000 | 4 | 8 | 12 | 14 | 16 |
18,000 | 18,500 | 5 | 10 | 15 | 18 | 21 |
18,500 | 19,000 | 6 | 12 | 19 | 22 | 24 |
19,000 | 19,500 | 7 | 15 | 21 | 26 | 29 |
19,500 | 20,000 | 8 | 17 | 25 | 29 | 34 |
20,000 | 20,500 | 9 | 19 | 28 | 33 | 38 |
20,500 | 21,000 | 10 | 21 | 31 | 37 | 43 |
21,000 | 21,500 | 11 | 23 | 35 | 41 | 47 |
21,500 | 22,000 | 12 | 25 | 38 | 45 | 51 |
22,000 | 23,000 | 13 | 29 | 42 | 51 | 58 |
23,000 | 24,000 | 15 | 33 | 49 | 58 | 67 |
24,000 | 25,000 | 17 | 37 | 56 | 66 | 76 |
25,000 | 26,000 | 19 | 42 | 62 | 73 | 85 |
26,000 | 27,000 | 21 | 46 | 68 | 82 | 93 |
27,000 | 28,000 | 23 | 50 | 75 | 89 | 103 |
28,000 | 29,000 | 25 | 55 | 81 | 97 | 111 |
29,000 | 30,000 | 27 | 59 | 88 | 104 | 121 |
30,000 | 31,000 | 29 | 63 | 94 | 113 | 129 |
31,000 | 32,000 | 31 | 68 | 100 | 120 | 138 |
32,000 | 33,000 | 33 | 72 | 107 | 127 | 148 |
33,000 | 34,000 | 35 | 76 | 114 | 135 | 156 |
34,000 | 35,000 | 37 | 81 | 119 | 143 | 165 |
35,000 | 36,000 | 39 | 85 | 126 | 151 | 174 |
36,000 | 37,000 | 41 | 89 | 133 | 158 | 183 |
37,000 | 38,000 | 43 | 94 | 139 | 166 | 191 |
38,000 | 39,000 | 45 | 98 | 145 | 174 | 201 |
39,000 | 40,000 | 47 | 102 | 152 | 182 | 209 |
40,000 | 41,000 | 49 | 106 | 159 | 189 | 218 |
41,000 | 42,000 | 51 | 111 | 164 | 198 | 227 |
42,000 | 43,000 | 53 | 115 | 171 | 205 | 236 |
43,000 | 44,000 | 55 | 119 | 178 | 213 | 245 |
44,000 | 45,000 | 57 | 124 | 184 | 220 | 254 |
45,000 | 46,000 | 59 | 128 | 190 | 228 | 263 |
46,000 | 47,000 | 60 | 133 | 197 | 235 | 272 |
47,000 | 48,000 | 62 | 137 | 203 | 244 | 280 |
48,000 | 49,000 | 64 | 142 | 209 | 251 | 290 |
49,000 | 50,000 | 66 | 146 | 216 | 259 | 298 |
50,000 | 51,000 | 68 | 150 | 223 | 266 | 308 |
51,000 | 52,000 | 70 | 154 | 229 | 275 | 316 |
52,000 | 53,000 | 72 | 159 | 235 | 282 | 325 |
53,000 | 54,000 | 74 | 163 | 242 | 290 | 334 |
54,000 | 55,000 | 76 | 167 | 249 | 297 | 343 |
55,000 | 56,000 | 78 | 172 | 254 | 305 | 352 |
56,000 | 57,000 | 80 | 176 | 261 | 313 | 361 |
57,000 | 58,000 | 82 | 180 | 268 | 320 | 370 |
58,000 | 59,000 | 84 | 185 | 274 | 328 | 378 |
59,000 | 60,000 | 86 | 189 | 280 | 336 | 388 |
60,000 | 62,000 | 89 | 195 | 291 | 347 | 401 |
62,000 | 64,000 | 93 | 204 | 303 | 363 | 418 |
64,000 | 66,000 | 97 | 213 | 315 | 379 | 436 |
66,000 | 68,000 | 101 | 221 | 329 | 394 | 454 |
68,000 | 70,000 | 105 | 230 | 341 | 410 | 472 |
70,000 | 72,000 | 109 | 239 | 354 | 424 | 490 |
72,000 | 74,000 | 113 | 247 | 367 | 440 | 508 |
74,000 | 76,000 | 117 | 256 | 380 | 455 | 526 |
76,000 | 78,000 | 121 | 264 | 393 | 471 | 543 |
78,000 | 80,000 | 125 | 273 | 406 | 486 | 561 |
80,000 | 85,000 | 131 | 289 | 428 | 513 | 592 |
85,000 | 90,000 | 141 | 310 | 461 | 552 | 636 |
90,000 | 95,000 | 151 | 332 | 492 | 591 | 681 |
95,000 | 100,000 | 161 | 353 | 525 | 629 | 726 |
100,000 | 110,000 | 176 | 386 | 573 | 686 | 793 |
110,000 | 120,000 | 195 | 430 | 637 | 763 | 882 |
120,000 | 130,000 | 215 | 473 | 701 | 841 | 971 |
130,000 | 140,000 | 235 | 516 | 766 | 918 | 1,059 |
140,000 | 150,000 | 255 | 559 | 830 | 995 | 1,149 |
150,000 | 160,000 | 274 | 603 | 894 | 1,072 | 1,238 |
160,000 | 170,000 | 294 | 646 | 958 | 1,150 | 1,326 |
170,000 | 180,000 | 314 | 689 | 1,023 | 1,226 | 1,416 |
180,000 | 190,000 | 333 | 733 | 1,087 | 1,303 | 1,505 |
190,000 | 200,000 | 353 | 776 | 1,151 | 1,381 | 1,594 |
200,000 | 210,000 | 373 | 819 | 1,216 | 1,457 | 1,683 |
210,000 | 220,000 | 392 | 863 | 1,280 | 1,534 | 1,772 |
220,000 | 230,000 | 412 | 906 | 1,344 | 1,612 | 1,861 |
230,000 | 240,000 | 432 | 949 | 1,409 | 1,689 | 1,949 |
240,000 | and up | 452 | 992 | 1,473 | 1,766 | 2,039 |
This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010.
Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).
Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.
Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.
Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).
Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.
Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling.
Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded.
Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.
Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.
Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect:
The following abbreviations in current use and formerly used will appear in material published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D. —Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2009-27 through 2009-52 is in Internal Revenue Bulletin 2009-52, dated December 28, 2009.
Bulletins 2010-1 through 2010-9
Announcements
Article | Issue | Link | Page |
---|---|---|---|
2010-1 | 2010-4 I.R.B. | 2010-4 | 333 |
2010-2 | 2010-2 I.R.B. | 2010-2 | 271 |
2010-3 | 2010-4 I.R.B. | 2010-4 | 333 |
2010-4 | 2010-5 I.R.B. | 2010-5 | 384 |
2010-5 | 2010-6 I.R.B. | 2010-6 | 402 |
2010-6 | 2010-6 I.R.B. | 2010-6 | 402 |
2010-7 | 2010-6 I.R.B. | 2010-6 | 403 |
2010-8 | 2010-7 I.R.B. | 2010-7 | 408 |
2010-9 | 2010-7 I.R.B. | 2010-7 | 408 |
2010-10 | 2010-7 I.R.B. | 2010-7 | 410 |
2010-12 | 2010-7 I.R.B. | 2010-7 | 410 |
2010-13 | 2010-8 I.R.B. | 2010-8 | 426 |
Notices
Article | Issue | Link | Page |
---|---|---|---|
2010-1 | 2010-2 I.R.B. | 2010-2 | 251 |
2010-2 | 2010-2 I.R.B. | 2010-2 | 251 |
2010-3 | 2010-2 I.R.B. | 2010-2 | 253 |
2010-4 | 2010-2 I.R.B. | 2010-2 | 253 |
2010-5 | 2010-2 I.R.B. | 2010-2 | 256 |
2010-6 | 2010-3 I.R.B. | 2010-3 | 275 |
2010-7 | 2010-3 I.R.B. | 2010-3 | 296 |
2010-8 | 2010-3 I.R.B. | 2010-3 | 297 |
2010-9 | 2010-3 I.R.B. | 2010-3 | 298 |
2010-10 | 2010-3 I.R.B. | 2010-3 | 299 |
2010-11 | 2010-4 I.R.B. | 2010-4 | 326 |
2010-12 | 2010-4 I.R.B. | 2010-4 | 326 |
2010-13 | 2010-4 I.R.B. | 2010-4 | 327 |
2010-14 | 2010-5 I.R.B. | 2010-5 | 344 |
2010-15 | 2010-6 I.R.B. | 2010-6 | 390 |
2010-16 | 2010-6 I.R.B. | 2010-6 | 396 |
2010-19 | 2010-7 I.R.B. | 2010-7 | 404 |
2010-20 | 2010-8 I.R.B. | 2010-8 | 422 |
Revenue Procedures
Article | Issue | Link | Page |
---|---|---|---|
2010-1 | 2010-1 I.R.B. | 2010-1 | 1 |
2010-2 | 2010-1 I.R.B. | 2010-1 | 90 |
2010-3 | 2010-1 I.R.B. | 2010-1 | 110 |
2010-4 | 2010-1 I.R.B. | 2010-1 | 122 |
2010-5 | 2010-1 I.R.B. | 2010-1 | 165 |
2010-6 | 2010-1 I.R.B. | 2010-1 | 193 |
2010-7 | 2010-1 I.R.B. | 2010-1 | 231 |
2010-8 | 2010-1 I.R.B. | 2010-1 | 234 |
2010-9 | 2010-2 I.R.B. | 2010-2 | 258 |
2010-10 | 2010-3 I.R.B. | 2010-3 | 300 |
2010-11 | 2010-2 I.R.B. | 2010-2 | 269 |
2010-12 | 2010-3 I.R.B. | 2010-3 | 302 |
2010-13 | 2010-4 I.R.B. | 2010-4 | 329 |
2010-15 | 2010-7 I.R.B. | 2010-7 | 404 |
2010-17 | 2010-8 I.R.B. | 2010-8 | 425 |
2010-18 | 2010-9 I.R.B. | 2010-9 |
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2009-27 through 2009-52 is in Internal Revenue Bulletin 2009-52, dated December 28, 2009.
Bulletins 2010-1 through 2010-9
Announcements
Old Article | Action | New Article | Issue | Link | Page |
---|---|---|---|---|---|
2010-4 | Corrected by | Ann. 2010-10 | 2010-7 I.R.B. | 2010-7 | 410 |
Notices
Old Article | Action | New Article | Issue | Link | Page |
---|---|---|---|---|---|
2005-88 | Superseded by | Notice 2010-13 | 2010-4 I.R.B. | 2010-4 | 327 |
2008-41 | Modified by | Notice 2010-7 | 2010-3 I.R.B. | 2010-3 | 296 |
2008-55 | Modified by | Notice 2010-3 | 2010-2 I.R.B. | 2010-2 | 253 |
2008-88 | Modified by | Notice 2010-7 | 2010-3 I.R.B. | 2010-3 | 296 |
2008-113 | Modified by | Notice 2010-6 | 2010-3 I.R.B. | 2010-3 | 275 |
2008-115 | Modified by | Notice 2010-6 | 2010-3 I.R.B. | 2010-3 | 275 |
2009-11 | Amplified by | Notice 2010-9 | 2010-3 I.R.B. | 2010-3 | 298 |
2009-13 | Obsoleted by | T.D. 9478 | 2010-4 I.R.B. | 2010-4 | 315 |
2009-13 | Obsoleted by | REG-131028-09 | 2010-4 I.R.B. | 2010-4 | 332 |
2009-38 | Amplified and superseded by | Notice 2010-2 | 2010-2 I.R.B. | 2010-2 | 251 |
Proposed Regulations
Old Article | Action | New Article | Issue | Link | Page |
---|---|---|---|---|---|
127270-06 | Hearing scheduled by | Ann. 2010-6 | 2010-6 I.R.B. | 2010-6 | 402 |
Revenue Procedures
Old Article | Action | New Article | Issue | Link | Page |
---|---|---|---|---|---|
80-59 | Modified and superseded by | Rev. Proc. 2010-11 | 2010-2 I.R.B. | 2010-2 | 269 |
87-35 | Obsoleted by | Rev. Proc. 2010-3 | 2010-1 I.R.B. | 2010-1 | 110 |
2008-14 | Updated by | Rev. Proc. 2010-15 | 2010-7 I.R.B. | 2010-7 | 404 |
2009-1 | Superseded by | Rev. Proc. 2010-1 | 2010-1 I.R.B. | 2010-1 | 1 |
2009-2 | Superseded by | Rev. Proc. 2010-2 | 2010-1 I.R.B. | 2010-1 | 90 |
2009-3 | Superseded by | Rev. Proc. 2010-3 | 2010-1 I.R.B. | 2010-1 | 110 |
2009-4 | Superseded by | Rev. Proc. 2010-4 | 2010-1 I.R.B. | 2010-1 | 122 |
2009-5 | Superseded by | Rev. Proc. 2010-5 | 2010-1 I.R.B. | 2010-1 | 165 |
2009-6 | Superseded by | Rev. Proc. 2010-6 | 2010-1 I.R.B. | 2010-1 | 193 |
2009-7 | Superseded by | Rev. Proc. 2010-7 | 2010-1 I.R.B. | 2010-1 | 231 |
2009-8 | Superseded by | Rev. Proc. 2010-8 | 2010-1 I.R.B. | 2010-1 | 234 |
2009-9 | Superseded by | Rev. Proc. 2010-9 | 2010-2 I.R.B. | 2010-2 | 258 |
2009-15 | Amplified and superseded by | Rev. Proc. 2010-12 | 2010-3 I.R.B. | 2010-3 | 302 |
2009-25 | Superseded by | Rev. Proc. 2010-3 | 2010-1 I.R.B. | 2010-1 | 110 |
2010-1 | Corrected by | Ann. 2010-5 | 2010-6 I.R.B. | 2010-6 | 402 |
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