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IRB 2010-43

Table of Contents
(Dated October 25, 2010)
(back to all IRBs)


This is the table of contents of Internal Revenue Bulletin IRB 2010-43. 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.

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Highlights of This Issue

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.

INCOME TAX

Final regulations under section 1397E of the Code provide guidance to issuers that issued qualified zone academy bonds (QZABs) on or before October 3, 2008, relating to expenditures of bond proceeds, arbitrage, information reporting, remedial actions for situations when QZAB proceeds are not used for a qualified purpose, and certain other miscellaneous rules.

Final regulations under section 6050W of the Code relate to information reporting requirements, information reporting penalties, and backup withholding requirements for payment card and third party network transactions.

This notice provides transitional relief from the information reporting requirements in section 6045A of the Code that apply to transfers of securities by brokers and other custodians.

EMPLOYEE PLANS

Final, temporary, and proposed regulations under section 9815 of the Code provide guidance concerning the requirements for internal claims and appeals and external review processes for group health plans and health insurance issuers under the Affordable Care Act.

Final, temporary, and proposed regulations under section 9815 of the Code provide guidance concerning the requirements for internal claims and appeals and external review processes for group health plans and health insurance issuers under the Affordable Care Act.

EXCISE TAX

Final, temporary, and proposed regulations under section 9815 of the Code provide guidance concerning the requirements for internal claims and appeals and external review processes for group health plans and health insurance issuers under the Affordable Care Act.

Final, temporary, and proposed regulations under section 9815 of the Code provide guidance concerning the requirements for internal claims and appeals and external review processes for group health plans and health insurance issuers under the Affordable Care Act.

ADMINISTRATIVE

Final regulations under section 6050W of the Code relate to information reporting requirements, information reporting penalties, and backup withholding requirements for payment card and third party network transactions.

This notice provides transitional relief from the information reporting requirements in section 6045A of the Code that apply to transfers of securities by brokers and other custodians.

This procedure contains the latest revision of Publication 1516, Specifications for Filing Form 8596, Information Return for Federal Contracts, Electronically. Rev. Proc. 2008-49 superseded.

This announcement contains updates to all publications associated with filing information returns through the Filing Information Returns Electronically (FIRE) System.



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