This is the table of contents of Internal Revenue Bulletin IRB 2010-42. 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.
Proposed regulations under section 6302 of the Code relate to Federal Tax Deposits (FTDs) by Electronic Funds Transfer (EFT) and provide rules requiring depositors to use EFT for all FTDs and eliminate rules regarding FTD coupons.
This procedure provides a safe harbor that treats certain damage resulting from corrosive drywall as a casualty loss and provides a formula for determining the amount of the loss. This procedure applies to any individual who pays to repair damage to his or her personal residence or household appliances that results from corrosive drywall.
Proposed regulations under section 6302 of the Code relate to Federal Tax Deposits (FTDs) by Electronic Funds Transfer (EFT) and provide rules requiring depositors to use EFT for all FTDs and eliminate rules regarding FTD coupons.
The IRS has revoked its determination that the Coach Ken Carter Foundation of Richmond, CA; and First Step, Inc., of Manahawkin, NJ, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
Proposed regulations under section 6302 of the Code relate to Federal Tax Deposits (FTDs) by Electronic Funds Transfer (EFT) and provide rules requiring depositors to use EFT for all FTDs and eliminate rules regarding FTD coupons.
Proposed regulations under section 6302 of the Code relate to Federal Tax Deposits (FTDs) by Electronic Funds Transfer (EFT) and provide rules requiring depositors to use EFT for all FTDs and eliminate rules regarding FTD coupons.
Proposed regulations under section 6302 of the Code relate to Federal Tax Deposits (FTDs) by Electronic Funds Transfer (EFT) and provide rules requiring depositors to use EFT for all FTDs and eliminate rules regarding FTD coupons.
Refundable adoption credit. This notice advises taxpayers that adoption credit amounts a taxpayer carries forward from earlier taxable years are refundable in 2010, and that taxpayers must attach certain documents to their tax returns to substantiate claims for the adoption credit.
Adoption credit inflation adjustments. This procedure updates the provisions relating to the adoption credit in Rev. Proc. 2009-50, 2009-45 I.R.B. 617, which provides the inflation adjustments for 2010, to reflect the increased credit amount allowed under the Patient Protection and Affordable Care Act. Rev. Proc. 2009-50 modified.
This procedure contains revisions to Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically (revised 10-2010). Rev. Proc. 2009-46 superseded.
Per diem allowances. This procedure provides optional rules for deeming substantiated the amount of certain business expenses of traveling away from home reimbursed to an employee or deductible by an employee or self-employed individual. Rev. Proc. 2009-47 superseded.
This announcement contains corrections and clarifications to Publication 1220, Specifications for Filing Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically (revised 8-2010).
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