INCOME TAX
Internal Revenue Bulletin 2010-49 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Rul. 2010–28, page 804. 2010 base period T-bill rate. The “base period T-bill rate” for the period ending September 30, 2010, is published as required by section 995(f) of the Code.
Notice 2010–79, page 809. This notice alerts taxpayers to an amendment made to section 833 of the Code by the Patient Protection and Affordable Care Act (H.R. 3590, P.L. 111–148). In addition, this notice provides transitional relief and interim guidance on the interpretation and application of the amendment and requests comments on what further guidance, if any, is needed.
Rev. Proc. 2010–44, page 811. This procedure provides two safe harbor methods of accounting for certain motor vehicle dealerships to (1) treat certain sales facilities as retail sales facilities for purposes of section 263A of the Code, and (2) be treated as resellers without production activities for purposes of section 263A. This procedure also provides procedures for obtaining automatic consent to
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