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
Tax treatment of health care benefits provided with respect to
children under age 27 (Notice 38) 20, 682 Technical Advice Memoranda (TAMs) (RP 2) 1, 90 Tax conventions:
U.S.-Belgium Tax Convention, agreement on pension plans
under Article 17 (Ann 27) 18, 657 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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