SECTION 5. DRAFTING
Internal Revenue Bulletin 2010-3 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal authors of this notice are Carla A. Young and James A. Polfer, Office of the Associate Chief Counsel (Financial Institutions and Products). However, other personnel from the IRS and the Treasury Department participated in its development. For further information regarding this notice, contact James A. Polfer at (202) 622–3980 (not a toll-free call).
26 CFR 1.61–21: Taxation of Fringe Benefits. (Also: §§ 61, 280F.)
Rev. Proc. 2010–10
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