Rev. Proc. 2010-31, 2010-40 I.R.B. 413.

January 2, 2024 104 Bulletin No. 2024–1

103 and 141-150 Issuance of state or local obligations

61 Utility Cost Recovery Securitization Transactions

137 Exclusion for Employer Reimbursements

162 Restaurant Small Wares Costs

165 Losses from corrosive drywall

165 Theft losses from fraudulent investment arrangements

167 and 168 Primary use of certain cable network assets described in asset class 48.42 of Rev. Proc. 87-56, 1987-2 C.B. 674

168 Depreciation of original and replacement tires for certain vehicles

168 Depreciation of fiber optic node and trunk line of a cable system operator

168 Recovery periods of certain tangible assets used by wireless telecommunication carriers

263, 471 Treatment of rotable spare parts as inventory or depreciable property

263 Safe harbor methods for track structure expenditures

263 Determination whether expenditures to maintain, replace or improve wireline network assets must be capitalized