This is the table of contents of Internal Revenue Bulletin IRB 2010-22. 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 notice provides that the Treasury Department and the IRS intend to issue regulations under section 7701(a)(4) of the Code that will classify certain domestic partnerships as foreign, solely for the purposes of identifying which U.S. shareholders are required to include amounts in gross income under section 951(a).
Section 45R provides a federal income tax credit to certain small employers that make nonelective contributions towards their employees’ health insurance premiums under an arrangement that meets certain requirements. This notice provides guidance on the credit, including guidance for determining eligibility for the credit, calculating the credit, and claiming the credit.
Temporary and proposed regulations under section 9815 of the Code provide guidance on the requirements imposed on group health plans and health insurance issuers under the Patient Protection and Affordable Care Act to continue the dependent coverage of children to age 26.
Temporary and proposed regulations under section 9815 of the Code provide guidance on the requirements imposed on group health plans and health insurance issuers under the Patient Protection and Affordable Care Act to continue the dependent coverage of children to age 26.
The IRS has revoked its determination that Action for Affordable Housing of Englewood, CO; All Gods Creatures Shelter for Abused & Abandoned Animals of Tampa, FL; Carranor Hunt & Polo Club of Perrysburg, OH; Debt Monster Credit Counseling Services, Inc., of Rancho Santa Margarita, CA; Farm Mutual Insurance of Baltic, SC; Germania Purchasing Group of Brenham, TX; Orchard Living View, Inc., of Sterling Heights, MI; Silver Ridge Park Golden Oldies of Toms River, NJ; WJ Consumer Credit of Texas of Kyle, TX; Eastland Praise and Worship of Aiken, NC; The Second Chance Foundation, Inc., of Vineyard Haven, MA; Currier Family Foundation of Salt Lake City, UT; Chipper Preschool & Kindergarten of Chicago, IL; Desilynn Multiple Sclerosis Foundation of Layton, UT; Hawaii Consumer Credit Counseling Services of Honolulu, HI; The Leonard & Beverly Graham Foundation for the Arts of Salt Lake City, UT; Panther’s House of Pride, Inc., of Decatur, GA; Seed America Foundation of Cummings, GA; Carey C. Jones Memorial Park of Apex, NC; and the Capital Athletic Foundation of Silver Spring, MD, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
Temporary and proposed regulations under section 9815 of the Code provide guidance on the requirements imposed on group health plans and health insurance issuers under the Patient Protection and Affordable Care Act to continue the dependent coverage of children to age 26.
Temporary and proposed regulations under section 9815 of the Code provide guidance on the requirements imposed on group health plans and health insurance issuers under the Patient Protection and Affordable Care Act to continue the dependent coverage of children to age 26.
The Department of Treasury and the Service invite public comments on recommendations for items that should be included on the 2010-2011 Guidance Priority List. Taxpayers may submit recommendations for guidance at any time during the year. Recommendations submitted by June 11, 2010, will be reviewed for possible inclusion on the original 2010-2011 Guidance Priority List. Recommendations received after June 11, 2010, will be reviewed for inclusion in the next periodic update.
This document contains a correction to final regulations (T.D. 9350, 2007-2 C.B. 614) that modify the rules relating to the disclosure of reportable transactions under section 6011 of the Code.
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