Bulletin No. 2010-3 January 19, 2010
Internal Revenue Bulletin 2010-3 · 2026-10-03 edition · updated 2026-10-04 · United States
der the Heartland Disaster Tax Relief Act of 2008, the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (the Act) and section 1400N(a) of the Code, as modified by the Act. This notice also provides guidance on reimbursement expenditures made with proceeds of tax-exempt bonds issued for Midwestern and Hurricane Ike disaster areas and tax-exempt “Qualified Gulf Opportunity Zone Bonds” issued under section 1400N(a).
Rev. Proc. 2010–10, page 300. Maximum vehicle values. This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61–21(d) and (e). These values are adjusted for inflation and must be adjusted annually by reference to the Consumer Price Index.
Rev. Proc. 2010–12, page 302. Section 305. Section 305 treatment of a stock distribution by a publicly traded regulated investment company or real estate investment trust in which the shareholders have an election to receive money or stock, subject to an aggregate limitation on the amount of money to be distributed. Rev. Proc. 2009–15 amplified and superseded.
(Continued on the next page)
Get a plain-English answer with a citation back to this text.
Ask AI about this code