This is the table of contents of Internal Revenue Bulletin IRB 2010-19. 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.
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This notice addresses the new federal refundable tax credit subsidy option under section 6431(f) of the Code for specified tax credit bonds under section 54A. The notice provides guidance on the refundable tax credit payment procedures for this option, required elections, and information reporting. The notice also provides certain interim guidance applicable to specified tax credit bonds and to Build America Bonds under section 54AA(g).
A list is provided of organizations now classified as private foundations.
This procedure explains how the Service is informed of a change of address. Rev. Proc. 2001-18 superseded.
This announcement releases the draft of Schedule UTP, accompanied by draft instructions, that provides a further explanation of the Service’s proposal requiring reporting of uncertain tax positions. The announcement also invites public comment on the draft schedule and instructions.
This announcement informs taxpayers and practitioners that the IRS has revised Form 3115, Application for Change in Accounting Method, and its instructions. The Form 3115 (Rev. December 2009) replaces the December 2003 version. The announcement also provides a transition period and transition guidance.
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