Abbreviations›Rev. Rul. 2010-2, 2010-3 I.R.B. 272
INCOME TAX—Cont.
Internal Revenue Bulletin 2010-17 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 382 limitation, ownership changes, pre-change losses
(Notice 2) 2, 251 Section 385, auction rate preferred stock (Notice 3) 2, 253 Section 1256(g)(7)(C) qualified board or exchange (RR 3) 3, 272 Standard Industry Fare Level (SIFL) formula (RR 10) 13, 461 State legislators, section 162(h) election to deduct deemed living
expenses (TD 9481) 17, 605 Substitute forms and schedules, general rules and specifications
(RP 21) 13, 473 Technical Advice Memoranda (TAMs) (RP 2) 1, 90 Tax conventions:
U.S.-Canada Tax Convention, Article XIII(7) election (RP
- 13, 469 U.S.-Germany agreement with respect to consular employees
(Ann 2) 2, 271 U.S.-Netherlands agreement with respect to the elimination of
the Dutch “qualification” certification (Ann 26) 16, 604 Transfers of stock or securities to foreign corporations under sec tion 304 (TD 9477) 6, 385 ; (REG–132232–08) 6, 401 Uncertain tax positions, policy of restraint (Ann 9) 7, 408 Unified rule for loss on subsidiary stock (Ann 18) 12, 460 Widely held fixed investment trusts (WHIFT) transition guid ance (Notice 4) 2, 253
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