This is the table of contents of Internal Revenue Bulletin IRB 2010-37. 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 guidance in Q & A format to taxpayers on electing the 3, 4, or 5 year carryback of net operating losses or a 4 or 5 year carryback of losses from operations under section 13 of the Worker, Homeownership, and Business Assistance Act (WHBAA) of 2009.
This notice provides preliminary guidance regarding priority issues and requests comments involving the implementation of chapter 4 of the Code.
The IRS has revoked its determinations that the Buyer’s Fund, Inc., of Salt Lake City, UT; Unicorn Development Corporation of Saint Joseph, MI; Ameri-Home Foundation, Inc., of Lenexa, KS; Credit Counseling Bureau of San Diego County, San Diego, CA; Exegetical Institute, Inc., of Kingsland, GA; Family Home Foundation, Inc., of Orem, UT; Home Downpayment Gift Foundation, Inc., of Washington, DC; and Xelan Foundation, Inc., of Tampa, FL, qualify as organizations described in Sections 501(c)(3) and 170(c)(2) of the Code.
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.