SECTION 9. EFFECT ON OTHER
Internal Revenue Bulletin 2010-52 · 2026-10-03 edition · updated 2026-10-04 · United States
REVENUE PROCEDURES
Rev. Proc. 2010–4, 2010–1 I.R.B. 122, is modified to the extent that this revenue procedure provides special procedures for issuing rulings with respect to applications for an extension of an amortization period.
Rev. Proc. 2008–67 is superseded effective for applications submitted on or after January 1, 2011.
December 27, 2010 931 2010–52 I.R.B.
APPENDIX A: Model Notice
Notice of Application For Amortization Extension
Plan: [INSERT PLAN NAME]
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