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SECTION 3. SCOPE

Internal Revenue Bulletin 2010-41 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure generally applies to corporate taxpayers that receive a grant from RUS under BIP for LMRP, LMP, MMP, or RLB or from NTIA under BTOP for BI or CCI.

This revenue procedure does not apply to the portion of any grant paid to reimburse pre-application expenses. This revenue procedure also does not apply to grants from RUS under BIP for SP or TA.

In addition, this revenue procedure does not apply to: (1) noncorporate taxpayers; (2) loans from RUS under BIP; (3) grants from NTIA under BTOP for PCC or SBA; or (4) the National Broadband Plan or the Universal Service Fund of the Federal Communications Commission.

October 12, 2010 427 2010–41 I.R.B.

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▸Contents — Internal Revenue Bulletin 2010-41
Internal Revenue Bulletin 2010-41

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