This is the table of contents of Internal Revenue Bulletin IRB 2010-38. 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 announcement solicits applications from cooperative electrical companies for previously unallocated volume cap authority to issue New Clean Renewable Energy Bonds under section 54C of the Code. Applications must be prepared and submitted in accordance with the provisions of Notice 2009-33, 2009-17 I.R.B. 865, and are due by November 1, 2010.
The IRS has revoked its determination that American Family Credit Counseling of Peoria, AZ; Apple Consumer Credit Counseling, Inc., of Lynebrook, NY; Brotherhood of Men, Inc., of Washington, DC; Debterminded, Inc., of Coral Gables, FL; Five Star Debt Management Services, Inc., of Melville, NY; Fleetwood Stage Company, Inc., of New York, NY; Gold Coast Credit Counseling, Inc., of Lake Worth, FL; Lighthouse Foundation, Inc., of Newnan, GA; Opera Institute of California of Palm Springs, CA; Project Challenge of the West Coast, Inc., of Bradenton, FL; Promise Consumer Credit Services, Inc., of Coconut Creek, FL; Sugarland Run Community Activities Association of Sterling, VA; Strides, Inc., of Watertown, SD; Town and Country Acceptance Corporation of Cantonment, FL; Vang Pao Foundation of St. Paul, MN; Walker Foundation of Cincinnati, OH; and Winterhaven, Inc., of Norwalk, IA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
This procedure provides specifications for filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, electronically. The procedure will be reproduced as the current revision of Publication 1187. Rev. Proc. 2009-35 superseded.
This document contains a correction to Announcement 2010-55, 2010-37 I.R.B. 346, which contained an incorrect date within the document.
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