Internal Revenue Bulletin 2010-21

Official source: Internal Revenue Bulletin (https://www.irs.gov/pub/irs-irbs/irb10-21.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

Rev. Rul. 2010–13, page 691. Section 45R — Average premium for small group mar- ket for determining the small employer health insurance credit. Section 45R provides a federal income tax credit to eligible small employers, including tax-exempt organizations, that make nonelective contributions towards their employees’ health insurance premiums under an arrangement that meets certain requirements. The amount of an employer’s premiums that are taken into consideration for purposes of calculating the credit cannot exceed the average premium for the small group market in the state in which the employer offers coverage. This ruling publishes the average premium rates for the small group market. These rates are determined by the Department of Health and Human Services.

Notice 2010–40, page 693. Weighted average interest rate update; corporate bond indices; 30–year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2010; the 24-month average segment rates; the funding transitional segment rates applicable for May 2010; and the minimum present value transitional rates for April 2010.

Announcement 2010–36, page 696. A list is provided of organizations now classified as private foundations.

Finding Lists begin on page ii.

Announcement 2010–38, page 696. This document contains a correction to final regulations (T.D. 9350, 2007–2 C.B. 607) that modify the rules relating to the disclosure of reportable transactions under section 6011 of the Code.

Provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying

The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly and may be obtained from the Superintendent of Documents on a subscription basis. Bulletin contents are compiled semiannually into Cumulative Bulletins, which are sold on a single-copy basis.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations,

the tax law with integrity and fairness to all.

court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement).

Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

May 24, 2010 2010–21 I.R.B.

Section 45R.—Average Premium for Small Group Market for Determining the Small Employer Health Insurance Credit

(Also Section 38(b).)

Section 45R — Average premium for small group market for determining the small employer health insurance credit. Section 45R provides a federal income tax credit to eligible small employers, including tax-exempt organizations, that make nonelective contributions towards their employees’ health insurance premiums under an arrangement that meets certain requirements. The amount of an employer’s premiums that are taken into consideration for purposes of calculating the credit cannot exceed the average premium for the small group market in the state in which the employer offers coverage. This ruling publishes the average premium rates for the small group market. These rates are determined by the Department of Health and Human Services.

Rev. Rul. 2010–13

Section 45R was added to the Internal Revenue Code by section 1421 of the Patient Protection and Affordable Care Act (the Affordable Care Act), Pub. L. No. 111-148. The Affordable Care Act was signed by the President on March 23, 2010. Section 45R is effective for taxable years beginning after December 31, 2009.

Section 45R provides a Federal income tax credit to eligible small employers, including tax-exempt organizations, that make nonelective contributions towards their employees’ health insurance premiums under an arrangement that meets certain requirements. For taxable years beginning before 2014, the amount of the credit is based on a percentage of the lesser of: 1) the amount of nonelective contributions paid by the eligible small employer on behalf of employees under the arrangement during the taxable year, and 2) the amount of nonelective contributions the employer would have paid under the arrangement if each such employee were enrolled in a plan that had a premium equal to the average premium for

the small group market in the State (or in an area in the State) in which the employer is offering health insurance coverage. The Secretary of Health and Human Services (HHS) determines whether separate average premiums will apply for areas within a State (“sub-State areas”) and also determines the average premium for a State or sub-State area. The chart below sets forth the average premium for the small group market in each State for the 2010 taxable year, as determined by HHS.

HHS recognizes that there may be areas in some States with meaningfully higher premium rates. For the 2010 taxable year, HHS may provide additional average premium rates for the small group market in certain areas within States. However, in no case will any such additional sub-State rates be lower than the applicable rate for each State that is set forth in this Revenue Ruling.

The following chart sets forth the average premium for the small group market in each State for the 2010 taxable year. Family coverage includes any coverage other than employee-only (or single) coverage.

Family Coverage

State Employee-only

Coverage

Alaska $ 6,204 $ 13,723 Alabama 4,441 11,275 Arkansas 4,329 9,677 Arizona 4,495 10,239 California 4,628 10,957 Colorado 4,972 11,437 Connecticut 5,419 13,484 District of Columbia 5,355 12,823 Delaware 5,602 12,513 Florida 5,161 12,453 Georgia 4,612 10,598 Hawaii 4,228 10,508 Iowa 4,652 10,503 Idaho 4,215 9,365 Illinois 5,198 12,309 Indiana 4,775 11,222 Kansas 4,603 11,462 Kentucky 4,287 10,434 Louisiana 4,829 11,074 Massachusetts 5,700 14,138 Maryland 4,837 11,939 Maine 5,215 11,887 Michigan 5,098 12,364

2010–21 I.R.B. 691 May 24, 2010

Minnesota 4,704 11,938 Missouri 4,663 10,681 Mississippi 4,533 10,501 Montana 4,772 10,212 North Carolina 4,920 11,583 North Dakota 4,469 10,506 Nebraska 4,715 11,169 New Hampshire 5,519 13,624 New Jersey 5,607 13,521 New Mexico 4,754 11,404 Nevada 4,553 10,297 New York 5,442 12,867 Ohio 4,667 11,293 Oklahoma 4,838 11,002 Oregon 4,681 10,890 Pennsylvania 5,039 12,471 Rhode Island 5,887 13,786 South Carolina 4,899 11,780 South Dakota 4,497 11,483 Tennessee 4,611 10,369 Texas 5,140 11,972 Utah 4,238 10,935 Virginia 4,890 11,338 Vermont 5,244 11,748 Washington 4,543 10,725 Wisconsin 5,222 12,819 West Virginia 4,986 11,611 Wyoming 5,266 12,163

in the table of average State premiums, contact Tara Oakman of the Department of Health and Human Services at (202) 690–6870 (not a toll-free call).

DRAFTING INFORMATION

The principal author of this revenue ruling is Mireille Khoury of the Office of the Division Counsel/Associate Chief Coun

sel (Tax Exempt & Government Entities). For further information regarding this revenue ruling, contact Mireille Khoury at (202) 622–6080 (not a toll-free call). For questions regarding the data contained

May 24, 2010 692 2010–21 I.R.B.

Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates

Notice 2010–40

This notice provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under § 412(b)(5)(B)(ii)(II) of the Internal Revenue Code as in effect for plan years beginning before 2008. It also provides guidance on the corporate bond monthly yield curve (and the corresponding spot segment rates), the 24-month average segment rates, and the funding transitional segment rates under § 430(h)(2). In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under § 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, the 30-year Treasury weighted average rate under § 431(c)(6)(E)(ii)(I), and the min

For Plan Years

Corporate Bond Weighted

imum present value segment rates under § 417(e)(3)(D) as in effect for plan years beginning after 2007.

CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE

Sections 412(b)(5)(B)(ii) and 412(l)(7)(C)(i), as amended by the Pension Funding Equity Act of 2004 and by the Pension Protection Act of 2006 (PPA), provide that the interest rates used to calculate current liability and to determine the required contribution under § 412(l) for plan years beginning in 2004 through 2007 must be within a permissible range based on the weighted average of the rates of interest on amounts invested conservatively in long term investment grade corporate bonds during the 4-year period ending on the last day before the beginning of the plan year.

Notice 2004–34, 2004–1 C.B. 848, provides guidelines for determining the corporate bond weighted average interest rate

and the resulting permissible range of interest rates used to calculate current liability. That notice establishes that the corporate bond weighted average is based on the monthly composite corporate bond rate derived from designated corporate bond indices. The methodology for determining the monthly composite corporate bond rate as set forth in Notice 2004–34 continues to apply in determining that rate. See Notice 2006–75, 2006–2 C.B. 366. The composite corporate bond rate for April 2010 is 5.84 percent. Pursuant to Notice 2004–34, the Service has determined this rate as the average of the monthly yields for the included corporate bond indices for that month.

The following corporate bond weighted average interest rate was determined for plan years beginning in the month shown below.

Beginning in Permissible Range

Month Year

Average 90% to 100%

May 2010 6.37 5.73 6.37

monthly corporate bond yield curve, the 24-month average corporate bond segment rates, and the funding transitional segment rates used to compute the target normal cost and the funding target. Pursuant to Notice 2007–81, the monthly corporate bond yield curve derived from April 2010 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of April 2010 are, respectively, 2.30, 5.60, and 6.47. The three 24-month average corporate bond segment rates applicable for May 2010 under the election of § 430(h)(2)(G)(iv) are as follows:

Third Segment

YIELD CURVE AND SEGMENT RATES

Generally for plan years beginning after 2007 (except for delayed effective dates for certain plans under sections 104, 105, and 106 of PPA), § 430 of the Code specifies the minimum funding requirements that apply to single employer plans pursuant to § 412. Section 430(h)(2) specifies the interest rates that must be used to determine a plan’s target normal cost and funding target. Under this provision, present value is generally determined using three 24-month average interest rates

First Segment

(“segment rates”), each of which applies to cash flows during specified periods. However, an election may be made under § 430(h)(2)(D)(ii) to use the monthly yield curve in place of the segment rates. For plan years beginning in 2008 and 2009, a transitional rule under § 430(h)(2)(G) provides that the segment rates are blended with the corporate bond weighted average as specified above. An election may be made under § 430(h)(2)(G)(iv) to use the segment rates without applying the transitional rule.

Notice 2007–81, 2007–2 C.B. 899, provides guidelines for determining the

Second Segment

4.26 6.56 6.70

2010–21 I.R.B. 693 May 24, 2010

The transitional segment rates under § 430(h)(2)(G) applicable for May 2010, taking into account the corporate bond

For Plan Years

Beginning in

First Segment

weighted average of 6.37 stated above, are as follows:

Second Segment

Third Segment

2009 4.96 6.50 6.59

mum funding requirements that apply to multiemployer plans pursuant to § 412. Section 431(c)(6)(B) specifies a minimum amount for the full-funding limitation described in section 431(c)(6)(A), based on the plan’s current liability. Section 431(c)(6)(E)(ii)(I) provides that the interest rate used to calculate current liability for this purpose must be no more than 5 percent above and no more than 10 percent below the weighted average of the rates of interest on 30-year Treasury securities during the four-year period ending on the last day before the beginning of the plan year. Notice 88–73, 1988–2 C.B. 383, provides guidelines for determining the weighted average interest rate. The following rates were determined for plan years beginning in the month shown below.

The transitional rule of § 430(h)(2)(G) does not apply to plan years starting in 2010. Therefore, for a plan year starting in 2010 with a lookback month to May 2010, the funding segment rates are the three 24-month average corporate bond segment rates applicable for May 2010, listed above without blending for the transitional period.

30-YEAR TREASURY SECURITIES INTEREST RATES

Section 417(e)(3)(A)(ii)(II) (prior to amendment by PPA) defines the applicable interest rate, which must be used for purposes of determining the minimum present value of a participant’s benefit under § 417(e)(1) and (2), as the annual rate of interest on 30-year Treasury se

For Plan Years

curities for the month before the date of distribution or such other time as the Secretary may by regulations prescribe. Section 1.417(e)–1(d)(3) of the Income Tax Regulations provides that the applicable interest rate for a month is the annual rate of interest on 30-year Treasury securities as specified by the Commissioner for that month in revenue rulings, notices or other guidance published in the Internal Revenue Bulletin.

The rate of interest on 30-year Treasury securities for April 2010 is 4.69 percent. The Service has determined this rate as the average of the daily determinations of yield on the 30-year Treasury bond maturing in February 2040.

Generally for plan years beginning after 2007, § 431 specifies the mini

30-Year Treasury Weighted

Beginning in Permissible Range

Month Year

Average 90% to 105%

May 2010 4.40 3.96 4.62

termining the minimum present value segment rates. Pursuant to that notice, the minimum present value transitional segment rates determined for April 2010, taking into account the April 2010 30-year Treasury rate of 4.69 stated above, are as follows:

Third Segment

MINIMUM PRESENT VALUE SEGMENT RATES

Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a

For Plan Years

Beginning in

24-month average. For plan years beginning in 2008 through 2011, the applicable interest rates are the monthly spot segment rates blended with the applicable rate under § 417(e)(3)(A)(ii)(II) as in effect for plan years beginning in 2007. Notice 2007–81 provides guidelines for de

First Segment

Second Segment

2009 3.73 5.05 5.40 2010 3.26 5.24 5.76

DRAFTING INFORMATION

The principal author of this notice is Tony Montanaro of the Employee Plans,

Tax Exempt and Government Entities Division. Mr. Montanaro may be e-mailed at RetirementPlanQuestions@irs.gov .

May 24, 2010 694 2010–21 I.R.B.

Table I

Monthly Yield Curve for April 2010

Derived from April 2010 Data

Maturity Yield Maturity Yield Maturity Yield Maturity Yield Maturity Yield

2010–21 I.R.B. 695 May 24, 2010

Foundations Status of Certain Organizations

Announcement 2010–36

The following organizations have failed to establish or have been unable to maintain their status as public charities or as operating foundations. Accordingly, grantors and contributors may not, after this date, rely on previous rulings or designations in the Cumulative List of Organizations (Publication 78), or on the presumption arising from the filing of notices under section 508(b) of the Code. This listing does not indicate that the organizations have lost their status as organizations described in section 501(c)(3), eligible to receive deductible contributions.

Former Public Charities . The following organizations (which have been treated as organizations that are not private foundations described in section 509(a) of the Code) are now classified as private foundations:

ABC Music, Jonesborough, TN Access Health Services, Redford, MI After That, Inc., Lehigh Acres, FL Ann Jean Community Service, Inc.,

Culver City, CA Atlantic Coast Junior Golf Association,

Myrtle Beach, SC Barbara’s Touch of Love Daycare and

Learning Center, Greenwood, MS Changing Minds, Inc., New Orleans, LA Community Care Instructional Academy,

Catalpa, CA Fair Haven Rehab Corporation,

New Haven, CT Friends of Ujima, Inc., Mount Vernon, NY Godschil Resurrecting Senior Citizen

Ministries, Jamaica, NY Healing Heart Ministries, Inc.,

Benson, NC Home, Austin, TX Horse Mountain R & R, Inc., Rayville, MO Institute for Human Development,

Canton, MI Just Because Foundation, Smithtown, NY Koblah Foundation, Inc., Brookeville, MD Lighthouse Community Development

Corporation, Little Rock, AR Moriah Ministry, Appleton, WI Mount Moriah Missionary Baptist Church

WRS, Aberdeen, MS

National Association of Preventive

Kidney Care and Counseling, Inc., Annapolis, MD Prevailing Winds Group Home

Corporation, Oakley, CA Primary Care Solutions Community

Based Programs, Charlotte, NC Princess Theater Foundation,

Harriman, TN Professional Providers Training Institute,

Perris, CA Redeemer Barnabas Community Center,

Inc., Downey, CA Redemption Ministries, Arvin, CA Shabach Ministries Help-Outreach,

Long Beach, CA Smith Airfield Forever, Inc.,

Fort Wayne, IN Solano Stingrays Baseball Club,

Vacaville, CA Sudan Family Education and Enrichment

Center, Woodbury, MN Tarrant Net, Fort Worth, TX Teen Nubi, Inc., Fairburn, GA True Love Youth and Community

Empowerment Inc., Lithonia, GA Worship and Praise Child Development

Center, Richmond, VA YASU, Reading, PA Yoshida Young’s Youth Foundation,

Gardena, CA

If an organization listed above submits information that warrants the renewal of its classification as a public charity or as a private operating foundation, the Internal Revenue Service will issue a ruling or determination letter with the revised classification as to foundation status. Grantors and contributors may thereafter rely upon such ruling or determination letter as provided in section 1.509(a)–7 of the Income Tax Regulations. It is not the practice of the Service to announce such revised classification of foundation status in the Internal Revenue Bulletin.

AJCA Modifications to the Section 6011 Regulations; Correction

Announcement 2010–38

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains a correction to final regulations (T.D. 9350, 2007–2 C.B. 607) which were published in the Federal Register on Friday, August 3, 2007 (72 FR 43146) that modify the rules relating to the disclosure of reportable transactions under section 6011.

DATES: This correction is effective on May 11, 2010, and is applicable on August 3, 2007.

FOR FURTHER INFORMATION CONTACT: Charles D. Wien or Michael H. Beker, (202) 622–3070 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations (T.D. 9350) that are the subject of this document are under section 6011 of the Internal Revenue Code.

Need for Correction

As published, the final regulations (T.D. 9350) contain an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations (T.D. 9350) which were the subject of FR Doc. 07–3786, is corrected as follows:

On page 43146, column 2, in the preamble, under the caption heading “FOR FURTHER INFORMATION CONTACT:”, the language “Charles D. Wien, Michael H. Beker, or Tolsun N. Waddle, 202–622–3070 (not a toll-free number).” is removed and replaced with the language “Charles D. Wien or Michael H. Beker, 202–622–3070 (not a toll-free number).”.

May 24, 2010 696 2010–21 I.R.B.

LaNita Van Dyke, Chief, Publications and

Regulations Branch, Legal Processing Division,

Associate Chief Counsel (Procedure and Administration).

(Filed by the Office of the Federal Register on May 10, 2010, 8:45 a.m., and published in the issue of the Federal Register for May 11, 2010, 75 F.R. 26061)

2010–21 I.R.B. 697 May 24, 2010

Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the ef- fect:

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modi- fied, below).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A

The following abbreviations in current use and formerly used will appear in material published in the Bulletin.

A —Individual. Acq. —Acquiescence. B —Individual. BE —Beneficiary. BK —Bank. B.T.A. —Board of Tax Appeals. C —Individual. C.B. —Cumulative Bulletin. CFR —Code of Federal Regulations. CI —City. COOP —Cooperative. Ct.D. —Court Decision. CY —County. D —Decedent. DC —Dummy Corporation. DE —Donee. Del. Order —Delegation Order. DISC —Domestic International Sales Corporation. DR —Donor. E —Estate. EE —Employee. E.O. —Executive Order.

and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the substance

ER —Employer. ERISA —Employee Retirement Income Security Act. EX —Executor. F —Fiduciary. FC —Foreign Country. FICA —Federal Insurance Contributions Act. FISC —Foreign International Sales Company. FPH —Foreign Personal Holding Company. F.R. —Federal Register. FUTA —Federal Unemployment Tax Act. FX —Foreign corporation. G.C.M. —Chief Counsel’s Memorandum. GE —Grantee. GP —General Partner. GR —Grantor. IC —Insurance Company. I.R.B. —Internal Revenue Bulletin. LE —Lessee. LP —Limited Partner. LR —Lessor. M —Minor. Nonacq. —Nonacquiescence. O —Organization. P —Parent Corporation. PHC —Personal Holding Company. PO —Possession of the U.S. PR —Partner.

of a prior ruling, a combination of terms is used. For example, modified and su- perseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

PRS —Partnership. PTE —Prohibited Transaction Exemption. Pub. L. —Public Law. REIT —Real Estate Investment Trust. Rev. Proc. —Revenue Procedure. Rev. Rul. —Revenue Ruling. S —Subsidiary. S.P.R. —Statement of Procedural Rules. Stat. —Statutes at Large. T —Target Corporation. T.C. —Tax Court. T.D. —Treasury Decision. TFE —Transferee. TFR —Transferor. T.I.R. —Technical Information Release. TP —Taxpayer. TR —Trust. TT —Trustee. U.S.C. —United States Code. X —Corporation. Y —Corporation. Z —Corporation.

May 24, 2010 i 2010–21 I.R.B.

Numerical Finding List ¹

Bulletins 2010–1 through 2010–21

Announcements:

2010-1, 2010-4 I.R.B. 333

2010-2, 2010-2 I.R.B. 271

2010-3, 2010-4 I.R.B. 333

2010-4, 2010-5 I.R.B. 384

2010-5, 2010-6 I.R.B. 402

2010-6, 2010-6 I.R.B. 402

2010-7, 2010-6 I.R.B. 403

2010-8, 2010-7 I.R.B. 408

2010-9, 2010-7 I.R.B. 408

2010-10, 2010-7 I.R.B. 410

2010-11, 2010-10 I.R.B. 438

2010-12, 2010-7 I.R.B. 410

2010-13, 2010-8 I.R.B. 426

2010-14, 2010-11 I.R.B. 449

2010-15, 2010-10 I.R.B. 438

2010-16, 2010-11 I.R.B. 450

2010-17, 2010-13 I.R.B. 515

2010-18, 2010-12 I.R.B. 460

2010-19, 2010-14 I.R.B. 529

2010-20, 2010-15 I.R.B. 551

2010-21, 2010-15 I.R.B. 551

2010-22, 2010-16 I.R.B. 602

2010-23, 2010-16 I.R.B. 602

2010-24, 2010-15 I.R.B. 587

2010-25, 2010-15 I.R.B. 588

2010-26, 2010-16 I.R.B. 604

2010-27, 2010-18 I.R.B. 657

2010-28, 2010-17 I.R.B. 616

2010-29, 2010-17 I.R.B. 616

2010-30, 2010-19 I.R.B. 668

2010-31, 2010-19 I.R.B. 681

2010-32, 2010-19 I.R.B. 681

2010-33, 2010-18 I.R.B. 658

2010-34, 2010-20 I.R.B. 685

2010-35, 2010-20 I.R.B. 685

2010-36, 2010-21 I.R.B. 696

2010-37, 2010-20 I.R.B. 685

2010-38, 2010-21 I.R.B. 696

Notices:

2010-1, 2010-2 I.R.B. 251

2010-2, 2010-2 I.R.B. 251

2010-3, 2010-2 I.R.B. 253

2010-4, 2010-2 I.R.B. 253

2010-5, 2010-2 I.R.B. 256

2010-6, 2010-3 I.R.B. 275

2010-7, 2010-3 I.R.B. 296

2010-8, 2010-3 I.R.B. 297

2010-9, 2010-3 I.R.B. 298

2010-10, 2010-3 I.R.B. 299

2010-11, 2010-4 I.R.B. 326

Notices— Continued:

2010-12, 2010-4 I.R.B. 326

2010-13, 2010-4 I.R.B. 327

2010-14, 2010-5 I.R.B. 344

2010-15, 2010-6 I.R.B. 390

2010-16, 2010-6 I.R.B. 396

2010-17, 2010-14 I.R.B. 519

2010-18, 2010-14 I.R.B. 525

2010-19, 2010-7 I.R.B. 404

2010-20, 2010-8 I.R.B. 422

2010-21, 2010-12 I.R.B. 451

2010-22, 2010-10 I.R.B. 435

2010-23, 2010-11 I.R.B. 441

2010-24, 2010-12 I.R.B. 452

2010-25, 2010-14 I.R.B. 527

2010-26, 2010-14 I.R.B. 527

2010-27, 2010-15 I.R.B. 531

2010-28, 2010-15 I.R.B. 541

2010-29, 2010-15 I.R.B. 547

2010-30, 2010-18 I.R.B. 650

2010-31, 2010-16 I.R.B. 594

2010-32, 2010-16 I.R.B. 594

2010-33, 2010-17 I.R.B. 609

2010-34, 2010-17 I.R.B. 612

2010-35, 2010-19 I.R.B. 660

2010-36, 2010-17 I.R.B. 612

2010-37, 2010-18 I.R.B. 654

2010-38, 2010-20 I.R.B. 682

2010-40, 2010-21 I.R.B. 693

Proposed Regulations:

REG-132232-08, 2010-6 I.R.B. 401

REG-134235-08, 2010-16 I.R.B. 596

REG-137036-08, 2010-6 I.R.B. 398

REG-101896-09, 2010-5 I.R.B. 347

REG-117501-09, 2010-11 I.R.B. 442

REG-131028-09, 2010-4 I.R.B. 332

REG-148681-09, 2010-11 I.R.B. 443

Revenue Procedures:

2010-1, 2010-1 I.R.B. 1

2010-2, 2010-1 I.R.B. 90

2010-3, 2010-1 I.R.B. 110

2010-4, 2010-1 I.R.B. 122

2010-5, 2010-1 I.R.B. 165

2010-6, 2010-1 I.R.B. 193

2010-7, 2010-1 I.R.B. 231

2010-8, 2010-1 I.R.B. 234

2010-9, 2010-2 I.R.B. 258

2010-10, 2010-3 I.R.B. 300

2010-11, 2010-2 I.R.B. 269

2010-12, 2010-3 I.R.B. 302

2010-13, 2010-4 I.R.B. 329

2010-14, 2010-12 I.R.B. 456

2010-15, 2010-7 I.R.B. 404

2010-16, 2010-19 I.R.B. 664

Revenue Procedures— Continued:

2010-17, 2010-8 I.R.B. 425

2010-18, 2010-9 I.R.B. 427

2010-19, 2010-13 I.R.B. 469

2010-20, 2010-14 I.R.B. 528

2010-21, 2010-13 I.R.B. 473

Revenue Rulings:

2010-1, 2010-2 I.R.B. 248

2010-2, 2010-3 I.R.B. 272

2010-3, 2010-3 I.R.B. 272

2010-4, 2010-4 I.R.B. 309

2010-5, 2010-4 I.R.B. 312

2010-6, 2010-6 I.R.B. 387

2010-7, 2010-8 I.R.B. 417

2010-8, 2010-10 I.R.B. 432

2010-9, 2010-13 I.R.B. 461

2010-10, 2010-13 I.R.B. 461

2010-11, 2010-14 I.R.B. 516

2010-12, 2010-18 I.R.B. 617

2010-13, 2010-21 I.R.B. 691

Tax Conventions:

2010-2, 2010-2 I.R.B. 271

2010-26, 2010-16 I.R.B. 604

2010-27, 2010-18 I.R.B. 657

Treasury Decisions:

9474, 2010-4 I.R.B. 322

9475, 2010-4 I.R.B. 304

9476, 2010-5 I.R.B. 336

9477, 2010-6 I.R.B. 385

9478, 2010-4 I.R.B. 315

9479, 2010-18 I.R.B. 618

9480, 2010-11 I.R.B. 439

9481, 2010-17 I.R.B. 605

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2009–27 through 2009–52 is in Internal Revenue Bulletin 2009–52, dated December 28, 2009.

2010–21 I.R.B. ii May 24, 2010

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2010–1 through 2010–21

Announcements:

2009-23

Corrected by

Ann. 2010-29, 2010-17 I.R.B. 616

2009-51

Supplemented and superseded by

Ann. 2010-16, 2010-11 I.R.B. 450

2010-4

Corrected by

Ann. 2010-10, 2010-7 I.R.B. 410

2010-22

Corrected by

Ann. 2010-34, 2010-20 I.R.B. 685

Notices:

2005-88

Superseded by

2008-14

Modified and superseded by

Notices— Continued:

2008-115

Modified by

2008-116

Modified and superseded by

2009-13

Obsoleted by

T.D. 9478, 2010-4 I.R.B. 315 REG-131028-09, 2010-4 I.R.B. 332

2009-35

Supplemented by

2009-38

Amplified and superseded by

2009-62

Modified and supplemented by

Proposed Regulations:

REG-127270-06

Hearing scheduled by

Ann. 2010-6, 2010-6 I.R.B. 402

REG-134235-08

Hearing scheduled by

Ann. 2010-33, 2010-18 I.R.B. 658

Revenue Procedures:

80-59

Modified and superseded by

Revenue Procedures— Continued:

2009-3

Superseded by

2009-15

Amplified and superseded by

2009-55

Corrected by

Ann. 2010-11, 2010-10 I.R.B. 438

2010-1

Corrected by

Ann. 2010-5, 2010-6 I.R.B. 402

Revenue Rulings:

67-436

Obsoleted by

REG-101896-09, 2010-5 I.R.B. 347

92-19

Supplemented in part by

2008-52

Supplemented and superseded by

1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2009–27 through 2009–52 is in Internal Revenue Bulletin 2009–52, dated December 28, 2009.

May 24, 2010 iii 2010–21 I.R.B.

Treasury Decisions:

9350

Corrected by by

Ann. 2010-38, 2010-21 I.R.B. 696

9424

Corrected by

Ann. 2010-18, 2010-12 I.R.B. 460

9443

Corrected by

Ann. 2010-8, 2010-7 I.R.B. 408

9458

Corrected by

Ann. 2010-7, 2010-6 I.R.B. 403

2010–21 I.R.B. iv May 24, 2010

May 24, 2010 2010–21 I.R.B.

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