Rev. Proc. 2010-44, 2010-49 I.R.B. 811.
Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States
December 30, 2024 104 Bulletin No. 2025–1
280A Safe harbor method to determine the amount of deductible expenses attributable to certain business use of a residence
280B Certain structural modifications to a building not treated as a demolition
446 Film producer’s treatment of certain creative property costs
446 Bank’s treatment of uncollected interest
448 Nonaccrual-experience method
- book safe harbor method
451 Safe harbor for capital cost reduction payments
451 Treatment of gift cards issued to customers in exchange for returned merchandise
451 Safe harbor for certain minors’ trusts established under the Indian Gaming Regulatory Act (U.S.C. §§ 2701-2721)
461 Safe harbor method for payroll tax liabilities for compensation
471 Estimating inventory shrinkage
471 Valuation of automobile dealer vehicle parts inventory
471 Valuation of remanufactured cores
471 Valuation of heavy equipment dealer parts inventory
471 Rolling-average method of accounting for inventories
475 Eligible positions
Get a plain-English answer with a citation back to this text.
Ask AI about this code