Abbreviations›Rev. Proc. 2010-26, 2010-30 I.R.B. 91
INCOME TAX
Internal Revenue Bulletin 2010-35 · 2026-10-03 edition · updated 2026-10-04 · United States
Corporations, section 382 treatment of prepaid income under
built-in gain provisions of section 382(h) (TD 9487) 28, 48 ; corrections (Ann 50) 33, 260 Declaratory Judgment Suits (Ann 46) 29, 87 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 43) 27, 42 ; (Ann 51) 33, 261 Examination of returns and claims for refund, credit or abate ment, determination of correct tax liability (RP 27) 31, 183 Extended carryback of losses to or from a consolidated group
(TD 9490) 31, 176 ; (REG–151605–09) 31, 184 Forms, 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G,
requirements for filing electronically, 2010 revision (RP 26) 30, 91 Information reporting under the amendments to section 6041 for
gross proceeds paid and for payments to corporations (Notice 51) 29, 83 Insurance companies:
Effectively connected income (RP 29) 35, 309 Safe harbor under sections 7702 and 7702A for contracts with
a maturity date of 100, life insurance (RP 28) 34, 270 Interest:
Investment:
Federal short-term, mid-term, and long-term rates for:
July 2010 (RR 18) 27, 1 August 2010 (RR 19) 31, 174 Interest and penalty suspension provisions under section 6404(g)
of the Internal Revenue Code (TD 9488) 28, 51 Proposed Regulations:
26 CFR 1.1502–21, revised; extended carryback of losses to or from a consolidated group (REG–151605–09) 31, 184 26 CFR 300.0 thru 300.8, amended; 300.9, added; user fees relating to enrollment and preparer tax identification number (REG–139343–08) 33, 256 Publication 1220, Specifications for Filing Forms 1097, 1098,
1099, 3921, 3922, 5498, 8935, and W-2G Electronically, 2010 revision (RP 26) 30, 91 Qualified mortgage bonds (QMBs) and mortgage credit certifi cate (MCCs), average area housing purchase price for 2010 (RP 25) 27, 16 Regulations:
26 CFR 1.382–1, amended; 1.382–1T, added; 1.382–7, added; 1.382–7T, removed; built-in gains and losses under section 382(h) (TD 9487) 28, 48 ; 1.382–2T, amended, correction (Ann 50) 33, 260 26 CFR 1.1502–21, amended; 1.1502–21T, revised; 602.101, revised; extended carryback of losses to or from a consolidated group (TD 9490) 31, 176 26 CFR 301.6404–0, –4, added; 301.6404–4T, removed; interest and penalty suspension provisions under section 6404(g) of the Internal Revenue Code (TD 9488) 28, 51
August 30, 2010 v 2010–35 I.R.B.
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