This is the table of contents of Internal Revenue Bulletin IRB 2010-28. 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.
Final regulations under section 382 of the Code provide guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h).
The IRS has revoked its determination that E.M. Jones Day Care Center, Inc., of Milwaukee, WI; Northstar Home Ownership Foundation, Inc., of West Dundee, IL; Foundation for an Educated America of New Orleans, LA; and Helping Others by Providing Education of Reynoldsburg, OH, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
Final regulations under section 6404(g)(2)(E) of the Code provide rules with respect to the suspension of any interest, penalty, addition to tax, or additional amount with respect to listed transactions or undisclosed reportable transactions.
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.