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Introduction

SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2010-42 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice is effective for taxable years beginning after December 31, 2009.

DRAFTING INFORMATION

The principal author of this notice is Marilyn E. Brookens of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this announcement, contact Ms. Brookens at (202) 622–4920 (not a toll-free call).

26 CFR 601.602. Tax forms and instructions. (Also Part I, §§ 23, 36C, 137.)

Rev. Proc. 2010–35

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▸Contents — Internal Revenue Bulletin 2010-42
Internal Revenue Bulletin 2010-42

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