This is the table of contents of Internal Revenue Bulletin IRB 2010-10. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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.
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for March 2010.
This document contains a correction to Revenue Procedure 2009-55, 2009-52 I.R.B. 982, unpaid loss discount factors for 2009. The composite loss discount factor for Reinsurance (nonproportional assumed property) provided in Revenue Procedure 2009-55 was incorrect.
The IRS has revoked its determination that the Remembrance Foundation of Alpine, UT, qualifies as an organization described in sections 501(c)(3) and 170(c)(2) of the Code.
This notice sets forth the maximum face amount of Qualified Zone Academy Bonds (“QZABs”) that may be issued for each state for the calendar year 2010 under section 54E(c)(2) of the Code. For this purpose, “state” includes the District of Columbia and the possessions of the United States.
This document contains a correction to Revenue Procedure 2009-55, 2009-52 I.R.B. 982, unpaid loss discount factors for 2009. The composite loss discount factor for Reinsurance (nonproportional assumed property) provided in Revenue Procedure 2009-55 was incorrect.
The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.