This is the table of contents of Internal Revenue Bulletin IRB 2010-15. 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.
This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA Program during calendar year 2009. This document does not provide guidance regarding the application of the arm’s length standard. Instead, it reports on the structure and activities of the APA Program.
This notice provides adjusted limitations on housing for tax year 2010 for purposes of section 911 of the Code. Notices 2006-87, 2007-25, 2007-77, and 2008-107 superseded.
This notice provides interim guidance on stripping transactions for qualified tax credit bonds under section 54A of the Code and on certain income tax accounting matters associated with holding and stripping qualified tax credit bonds. In addition, this notice describes associated information reporting requirements and solicits public comments.
This notice provides interim rules to the issuers of variable annuity contracts on issues that arise under sections 807 and 816 of the Code as a result of the adoption of Actuarial Guideline XLIII.
This document announces that the Service will soon issue opinion and advisory letters for pre-approved (i.e., master and prototype (M&P) and volume submitter (VS)) defined benefit plans that were restated for the Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”) and other changes in plan qualification requirements listed in Notice 2007-3 (“the 2006 Cumulative List”) and that were filed with the Service. The Service expects to issue the letters on March 31, 2010, or, in some cases, as soon as possible thereafter. A plan that receives a favorable letter with respect to its restatement for EGTRRA and the 2006 Cumulative List is referred to as an “EGTRRA-approved plan.” Employers using these pre-approved plan documents to restate a plan for EGTRRA and the 2006 Cumulative List will be required to adopt the EGTRRA-approved plan document by April 30, 2012. The Service will accept applications for individual determination letters submitted by adopters of these pre-approved plans starting on May 1, 2010.
The IRS has revoked its determinations that Alpha Assistance, Inc., of Desoto, TX, and Norcross, GA; DPA Alliance Corporation of Provo, UT; Interpreter Referral Service of Chicago, IL; and the Knapp Foundation of Provo, UT, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
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