INCOME TAX

Rev. Rul. 2010–2, page 272. Section 1274A — inflation adjusted numbers for 2010. This ruling provides the dollar amounts, increased by the 2010 inflation adjustment, for section 1274A of the Code. Rev. Rul. 2008–52 supplemented and superseded.

Rev. Rul. 2010–3, page 272. Section 1256 contracts market to market. This ruling holds that the London International Financial Futures and Options Exchange (LIFFE), which is a United Kingdom derivatives market, is a qualified board or exchange within the meaning of section 1256(g)(7)(C) of the Code.

Notice 2010–7, page 296. This notice modifies Notice 2008–88, 2008–42 I.R.B. 933, to extend the expiration dates from December 31, 2009 to December 31, 2010 of certain temporary rules allowing state and local government issuers to purchase and hold their own tax-exempt bonds under special reissuance standards for taxexempt bonds. Notice 2008–88 amended and supplemented Notice 2008–41, 2008–15 I.R.B. 742, regarding reissuance standards for tax-exempt bonds to expand the circumstances and time periods during which the Treasury Department and the Service would treat a tax-exempt bond that is purchased by its state or local governmental issuer as continuing in effect without resulting in a reissuance or retirement of the purchased bond solely for purposes of section 103 and sections 141 through 150 of the Code, as amended. Notices 2008–41 and 2008–88 modified.

Notice 2010–10, page 299. This notice provides guidance on the tax-exempt bond provisions for the Midwestern and Hurricane Ike disaster areas un

Finding Lists begin on page ii.