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Abbreviations›Rev. Rul. 2010-2, 2010-3 I.R.B. 272

INCOME TAX—Cont.

Internal Revenue Bulletin 2010-26 · 2026-10-03 edition · updated 2026-10-04 · United States

Extension of time to submit comments on Announcement 2010-9

regarding reporting uncertain tax positions, draft schedule, and implementation date (Ann 17) 13, 515 FATCA, implementation and request for comments (Ann 22) 16,

602 ; correction (Ann 34) 20, 685 FBAR administrative relief for signature authority and certain

commingled funds (Notice 23) 11, 441 FBAR filing requirements (Ann 16) 11, 450 Foreign earned income exclusion (RP 17) 8, 425 Frivolous tax return positions (Notice 33) 17, 609 Furnishing identifying number of tax return preparer (REG–134235–08) 16, 596 Guidance priority list, recommendations for 2010–2011 (Notice

  1. 22, 716 Health care benefits with respect to children under age 27, tax

treatment (Notice 38) 20, 682 Health savings accounts (HSAs), cost-of-living adjustments for

inflation for 2011 (RP 22) 23, 747 Information reporting, deadline to furnish payee statements (No tice 9) 3, 298 Insurance companies:

Interest rate tables (RR 7) 8, 417 Life insurance reserves, actuarial guideline XLIII, AG 43,

CARVM (Notice 29) 15, 547 Loss payment patterns and discount factors for the 2009 acci dent year, correction to RP 2009–55 (Ann 11) 10, 438 Interest:

Certain applicable high yield discount obligations issued in

2010 (Notice 11) 4, 326 Investment:

Federal short-term, mid-term, and long-term rates for:

January 2010 (RR 1) 2, 248 February 2010 (RR 6) 6, 387 March 2010 (RR 8) 10, 432 April 2010 (RR 11) 14, 516 May 2010 (RR 12) 18, 617 June 2010 (RR 15) 23, 730 Rates:

Underpayments and overpayments, quarter beginning:

April 1, 2010 (RR 9) 13, 461 July 1, 2010 (RR 14) 26, 773 Investment in U.S. property, extension of regulations (Notice 12)

4, 326 Letter rulings:

And determination letters, areas which will not be issued

from:

Associate Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 110 Associates Chief Counsel (International) (RP 7) 1, 231 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 ; correction (Ann 5) 6, 402 Like-kind exchanges (RP 14) 12, 456 Military Spouses Residency Relief Act (MSRRA), transitional

guidance for taxpayers claiming relief (Notice 30) 18, 650

2010–26 I.R.B. viii June 28, 2010

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