SECTION 2. CHANGES

SECTION 3. 2010 ADJUSTED ITEMS

2009–45 I.R.B. 617 November 9, 2009

Code Section

.01 Tax Rate Tables 1(a)–(e)

.02 Unearned Income of Minor Children Taxed as if Parent’s Income (“Kiddie Tax”) 1(g)

.03 Adoption Credit 23

.04 Child Tax Credit 24

.05 Hope Scholarship, American Opportunity, and Lifetime Learning Credits 25A

.06 Earned Income Credit 32

.07 Rehabilitation Expenditures Treated as Separate New Building 42(e)

.08 Low-Income Housing Credit 42(h)

.09 Alternative Minimum Tax Exemption for a Child Subject to the “Kiddie Tax” 59(j)

.10 Transportation Mainline Pipeline Construction Industry Optional Expense Substantiation Rules for Payments to Employees under Accountable Plans

62(c)

.11 Standard Deduction 63

.12 Qualified Transportation Fringe 132(f)

.13 Income from United States Savings Bonds for Taxpayers Who Pay Qualified Higher Education Expenses 135

.14 Adoption Assistance Programs 137

.15 Private Activity Bonds Volume Cap 146(d)

.16 Loan Limits on Agricultural Bonds 147(c)(2)

.17 General Arbitrage Rebate Rules 148(f)

.18 Safe Harbor Rules for Broker Commissions on Guaranteed Investment Contracts or Investments Purchased for a Yield Restricted Defeasance Escrow

148

.19 Personal Exemption 151

.20 Election to Expense Certain Depreciable Assets 179

.21 Eligible Long-Term Care Premiums 213(d)(10)

.22 Medical Savings Accounts 220

.23 Interest on Education Loans 221

.24 Treatment of Dues Paid to Agricultural or Horticultural Organizations 512(d)

.25 Insubstantial Benefit Limitations for Contributions Associated with Charitable Fund-Raising Campaigns 513(h)

.26 Expatriation to Avoid Tax 877

.27 Tax Responsibilities of Expatriation 877A

.28 Foreign Earned Income Exclusion 911

.29 Valuation of Qualified Real Property in Decedent’s Gross Estate 2032A

.30 Annual Exclusion for Gifts 2503 & 2523

.31 Tax on Arrow Shafts 4161

.32 Reporting Exception for Certain Exempt Organizations with Nondeductible Lobbying Expenditures 6033(e)(3)

.33 Notice of Large Gifts Received from Foreign Persons 6039F

.34 Persons Against Whom a Federal Tax Lien Is Not Valid 6323

.35 Property Exempt from Levy 6334

.36 Interest on a Certain Portion of the Estate Tax Payable in Installments 6601(j)

.37 Attorney Fee Awards 7430

.38 Periodic Payments Received under Qualified Long-Term Care Insurance Contracts or under Certain Life Insurance Contracts

7702B(d)

November 9, 2009 618 2009–45 I.R.B.