Internal Revenue Bulletin 2010-8 (PDF rendition): IRS Revenue Procedures

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Bulletin No. 201
0-8
February 22, 201
0
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Rev. Rul. 2010–7, page 417.
Insurance companies; interest rate tables.Prevailing
state assumed interest rates are provided for the determina-
tion of reserves under section 807 of the Code for contracts
issued in 2009 and 2010. Rev. Rul. 92-19 supplemented in
part.
Rev. Proc. 2010–17, page 425.
Guidance is provided to individuals who fail to meet the eligi-
bility requirements of section 911(d)(1) of the Code because
adverse conditions in a foreign country preclude the individual
from meeting those requirements. A current list of countries
for tax year 2009 and the dates those countries are subject to
the section 911(d)(4) waiver is provided.
EMPLOYEE PLANS
Notice 2010–20, page 422.
Weighted average interest rate update; corporate bond
indices; 30-year Treasury securities; segment rates.
This notice contains updates for the corporate bond weighted
average interest rate for plan years beginning in February
2010; the 24-month average segment rates; the funding
transitional segment rates applicable for February 2010; and
the minimum present value transitional rates for January 2010.
EXEMPT ORGANIZATIONS
Announcement 2010–13, page 426.
The IRS has revoked its determination that the Lund Family
Foundation of Ogden, UT; American Debt Solutions, Inc., of
Boca Raton, FL; Equity Funding Corporation of W Des Moines,
IA; and Main Street Foundation, Inc., of Lawrenceville, GA,
qualify as organizations described in sections 501(c)(3) and
170(c)(2) of the Code.
Finding Lists begin on page ii.
Index for begins on page iv.

The IRS Mission
Provide Americ
a’s taxpayers top quality service by helping them
understand an
d meet their tax responsibilities and by applying
the tax law with
integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly and may be obtained from the
Superintendent of Documents on a subscription basis. Bulletin
contents are compiled semiannually into Cumulative Bulletins,
which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke, mod-
ify, or amend any of those previously published in the Bulletin.
All published rulings apply retroactively unless otherwise indi-
cated. Procedures relating solely to matters of internal man-
agement are not published; however, statements of internal
practices and procedures that affect the rights and duties of
taxpayers are published.
Revenue rulings represent the conclusions of the Service on the
application of the law to the pivotal facts stated in the revenue
ruling. In those based on positions taken in rulings to taxpayers
or technical advice to Service field offices, identifying details
and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory
requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B, Leg-
islation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV
.—Items of General Interest.
This par
t includes notices of proposed rulemakings, disbar-
ment an
d suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The c
ontents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402.
February 22, 20102010–8 I.R.B.

Part I. Rulings
and Decisions Under the Internal Revenue Code
of 1986
Section 807.—
Rules for
Certain Reser
ves
Insurance com
panies; interest rate
tables.Preva
iling state assumed interest
rates are pro
vided for the determination of
reserves und
er section 807 of the Code for
contracts is
sued in 2009 and 2010. Rev.
Rul. 92-19 su
pplemented in part.
Rev. Rul. 201
0–7
For purpose
s of § 807(d)(4) of the In-
ternal Reve
nue Code, for taxable years be-
ginning aft
er December 31, 2008, this rul-
ing supplem
ents the schedules of prevail-
ing state as
sumed interest rates set forth
in Rev. Rul
. 92–19, 1992–1 C.B. 227.
This infor
mation is to be used by insurance
companies
in computing their reserves for
(1) life in
surance and supplementary total
and perma
nent disability benefits, (2) in-
dividual
annuities and pure endowments,
and (3) gr
oup annuities and pure endow-
ments. As § 807
(d)(2)(B) requires that the
interest rate
used to compute these reserves
be the greater
of (1) the applicable federal
interest rat
e, or (2) the prevailing state as-
sumed intere
st rate, the table of applicable
federal inte
rest rates in Rev. Rul. 92–19 is
also supplem
ented.
Following ar
e supplements to schedules
A, B, C, and D t
o Part III of Rev. Rul.
92–19, prov
iding prevailing state assumed
interest ra
tes for insurance products with
different f
eatures issued in 2009 and 2010,
and a supple
ment to the table in Part IV of
Rev. Rul. 9
2–19, providing the applica-
ble federa
l interest rates under § 807(d) for
2009 and 20
10. This ruling does not sup-
plement Pa
rts I and II of Rev. Rul. 92–19.
This is the
eighteenth supplement to the
interest r
ates provided in Rev. Rul. 92–19.
Earlier s
upplements were published in
Rev. Rul.
93–58, 1993–2 C.B. 241 (inter-
est rates
for insurance products issued in
1992 and 1
993); Rev. Rul. 94–11, 1994–1
C.B. 196 (1993
and 1994); Rev. Rul.
95–4, 1995–1 C
.B. 141 (1994 and 1995);
Rev. Rul. 96–2
, 1996–1 C.B. 141 (1995
and 1996); Re
v. Rul. 97–2, 1997–1 C.B.
134 (1996 and
1997); Rev. Rul. 98–2,
1998–2 C.B. 2
59 (1997 and 1998); Rev.
Rul. 99–10, 1
999–1 C.B. 671 (1998 and
1999); Rev.
Rul. 2000–17, 2000–1 C.B.
842 (1999 an
d 2000); Rev. Rul. 2001–1,
2001–1 C.B.
780 (2000 and 2001); Rev.
Rul. 2002–1
2, 2002–1 C.B. 624 (2001 and
2002); Rev.
Rul. 2003–24, 2003–1 C.B.
557 (2002 a
nd 2003); Rev. Rul. 2004–14,
2004–1 C.B
. 511 (2003 and 2004); Rev.
Rul. 2005–
29, 2005–1 C.B. 1080 (2004
and 2005);
Rev. Rul. 2006–25, 2006–1
C.B. 882 (
May 15, 2006) (2005 and 2006);
Rev. Rul.
2007–10, 2007–1 C.B. 660
(Mar. 5, 2
007) (2006 and 2007); Rev.
Rul. 2008
–19, 2008–13 I.R.B. 669 (Mar.
31, 2008)
(2007 and 2008); and Rev. Rul.
2009–3,
2009–5 I.R.B. 382 (February 02,
2009) (2
008 and 2009).
Part III. Prevailing State Assumed Interest Rates — Products Issued in Years After 1982.*
Schedule
A
STATUTOR
Y VALUATION INTEREST RATES
BASEDONT
HE 1980 AMENDMENTS TO THE
N
AICSTAND
ARDVALUATIONLAW
A. Life ins
urance valuation:
Guarantee
Duration
(
years)
Calendar Y
ear of Issue
2
010
10 or fewer
4.50**
More than 10
but not more than 204.25**
More than 204.00**
Source: Rates calculated from the monthly averages, ending June 30, 2009, of Moody’s Composite Yield on Seasoned Corporate
Bonds.
* The terms used in the schedules in this ruling and in Part IIIof Rev. Rul. 92–19 are those used in the Standard Valuation
Law; the terms are defined in Rev. Rul. 92–19.
** As these rates exceed the applicable federal interest rate for 2010 of 3.81 percent, the valuation interest rate to be used for this
product under § 807 is the applicable rate specified in this table.
2010–8 I.R.B.417February 22, 2010

Part III, Schedule B
STATUTORY VALUATION INTEREST RATES
BASED ON THE 1980 AMENDMENTS TO THE
N
AICSTANDARDVALUATIONLAW
B. Single premium immediate annuities and annuity benefits involving life contingencies arising from other annuities with cash
settlement options and from guaranteed interest contracts with cash settlement options:
C
alendarYearofIssueValuationInterestRate
20096.00*
Source: Rates calculated from the monthly averages, ending June 30, 2009, of Moody’s Composite Yield on Seasoned Corporate
Bonds (formerly known as Moody’s Corporate Bond Yield Average — Monthly Average Corporates). The terms used in this
schedule are those used in the Standard Valuation Law as defined in Rev. Rul. 92–19.
*As this prevailing state assumed interest exceeds the applicable federal interest rate for 2009 of 4.06 percent, the valuation
interest rate of 6.00 percent is to be used for this product under § 807.
February 22, 20104182010–8 I.R.B.

Part III, Schedule C24 — 2009
STATUTORY VALUATION INTEREST RATES
BASED ON NAIC STANDARD VALUATION LAW
FOR 2009 CALENDAR YEAR BUSINESS
G
OVERNEDBYTHE1980AMENDMENT
C. Valuation interest rates for other annuities and guaranteed interest contracts that are valued on an issue year basis:
Cash
Settlement
O
ptions?
Future
Interest
G
uarantee?
Guarantee Duration
(
years)
Valuation Interest Rate
For Plan Type
ABC
YesYes
5 or fewer
6.00*
5.25*5.00*
More than 5, but not
more than 10
5.75*5.25*5.00*
More than 10, but not
more than 20
5.25*4.75*4.50*
More than 20
4.50*4.25*4.25*
YesNo
5 or fewer6.25*5.50*5.00*
More than 5, but not
more than 10
6.00*
5.50*5.00*
More than 10, but not
more than 20
5.25*4.75*4.75*
More than 20
4.75*4.25*4.25*
NoYes or No
5 or fewer
6.00*
More than 5, but not
more than 10
5.75*
NOT
APPLICABLE
More than 10, but not
more than 20
5.50*
More than 20
4.75*
Source: Rates calculated from the monthly averages, ending June 30, 2009, of Moody’s Composite Yield on Seasoned Corporate
Bonds.
*As these rates exceed the applicable federal interest rate for 2009of 4.06 percent, the valuation interest rate to be used for this
product under § 807 is the applicable rate specified in the above table.
2010–8 I.R.B.419February 22, 2010

Part III, Schedule D24 — 2009
STATUTORY VALUATION INTEREST RATES
BASED ON NAIC STANDARD VALUATION LAW
FOR 2009 CALENDAR YEAR BUSINESS
G
OVERNEDBYTHE1980AMENDMENTS
D. Valuation interest rates for other annuities and guaranteed interest contracts that are contracts with cash settlement options
and that are valued on a change in fund basis:
Cash
Settlement
O
ptions?
Future
Interest
G
uarantee?
Guarantee Duration
(
years)
Valuation Interest Rate
For Plan Type
ABC
YesYes
5 or fewer6.506.255.00
More than 5, but not
more than 10
6.506.255.00
More than 10, but not
more than 20
6.00
5.755.00
More than 20
5.255.254.50*
YesNo
5 or fewer6.756.505.25
More than 5, but not
more than 10
6.506.505.25
More than 10, but not
more than 20
6.25
6.00
5.00
More than 20
5.505.504.75*
Source: Rates calculated from the monthly averages, ending June 30, 2009, of Moody’s Composite Yield on Seasoned Corporate
Bonds.
*As the applicable federal interest rate for 2009 of 4.06 percent is less than the prevailing state assumed interest rate, the valuation
interest rate to be used for this product under § 807 is the applicable rate specified in the above table.
February 22, 20104202010–8 I.R.B.

Part IV. Applicable Federal Interest Rates
TABLE OF
APPLICABLE FEDERAL INTEREST RATES
F
ORPURPOSESOF§807
YearInterestRate
20094.06
20103.81
Sources: Rev. Rul. 2004–106, 2004–2 C.B. 893, for the 2005 rate; Rev. Rul. 2005–77, 2005–2 C.B. 1071, for the 2006 rate; Rev.
Rul. 2006–61, 2006–2 C.B. 1028 (Dec. 11, 2006) for the 2007 rate; Rev. Rul. 2007–70, 2007–2 C.B. 1158 (Nov. 20, 2007) for
the 2008 rate; Rev. Rul. 2008–53, 2008–49 I.R.B. 1231 (Nov. 19, 2008) for the 2009 rate; and Rev. Rul. 2009–38, 2009–49
I.R.B. 736 (Nov. 17, 2009) for the 2010 rate.
EFFECT ON OTHER REVENUE
RULINGS
Rev. Rul. 92–19 is supplemented by
the addition to Part III of that ruling of pre-
vailing state assumed interest rates under
§ 807 for certain insurance products issued
in 2009 and 2010 and is further supple-
mented by an addition to the table in Part
IV of Rev. Rul. 92–19 listing applicable
federal interest rates. Parts I and II of Rev.
Rul. 92–19 are not affected by this ruling.
DRAFTING INFORMATION
The principal author of this revenue rul-
ing is Linda K. Boyd of the Office of Asso-
ciate Chief Counsel (Financial Institutions
and Products). For further information re-
garding this revenue ruling, contact her at
(202) 622–3970 (not a toll-free call).
2010–8 I.R.B.421February 22, 2010

Part III. Administrative, Procedural, and Miscellaneous
Update for Weighted Average
Interest Rates, Yield Curves,
and Segment Rates
Notice 2010–20
This notice provides guidance as to the
corporate bond weighted average interest
rate and the permissible range of interest
rates specified under § 412(b)(5)(B)(ii)(II)
of the Internal Revenue Code as in ef-
fect for plan years beginning before 2008.
It also provides guidance on the corpo-
rate bond monthly yield curve (and the
corresponding spot segment rates), the
24-month average segment rates, and
the funding transitional segment rates
under § 430(h)(2). In addition, this no-
tice provides guidance as to the interest
rate on 30-year Treasury securities un-
der § 417(e)(3)(A)(ii)(II) as in effect for
plan years beginning before 2008, the
30-year Treasury weighted average rate
under § 431(c)(6)(E)(ii)(I), and the min-
imum present value segment rates under
§ 417(e)(3)(D) as in effect for plan years
beginning after 2007.
CORPORATE BOND WEIGHTED
AVERAGE INTEREST RATE
Sections412(b)(5)(B)(ii)and
412(l)(7)(C)(i), as amended by the Pen-
sion Funding Equity Act of 2004 and by
the Pension Protection Act of 2006 (PPA),
provide that the interest rates used to cal-
culate current liability and to determine
the required contribution under § 412(l)
for plan years beginning in 2004 through
2007 must be within a permissible range
based on the weighted average of the rates
of interest on amounts invested conser-
vatively in long term investment grade
corporate bonds during the 4-year period
ending on the last day before the beginning
of the plan year.
Notice 2004–34, 2004–1 C.B. 848, pro-
vides guidelines for determining the cor-
porate bond weighted average interest rate
and the resulting permissible range of in-
terest rates used to calculate current liabil-
ity. That notice establishes that the corpo-
rate bond weighted average is based on the
monthly composite corporate bond rate de-
rived from designated corporate bond in-
dices. The methodology for determining
the monthly composite corporate bond rate
as set forth in Notice 2004–34 continues to
apply in determining that rate. See Notice
2006–75, 2006–2 C.B. 366.
The composite corporate bond rate for
January 2010 is 5.88 percent. Pursuant
to Notice 2004–34, the Service has de-
termined this rate as the average of the
monthly yields for the included corporate
bond indices for that month.
The following corporate bond weighted
average interest rate was determined for
plan years beginning in the month shown
below.
For Plan Years
Beginning inPermissible Range
MonthYear
Corporate
Bond Weighted
Average90%to100%
February20106.41
5.77
6.41
YIELD CURVE AND SEGMENT
RATES
Generally for plan years beginning af-
ter 2007 (except for delayed effective dates
for certain plans under sections 104, 105,
and 106 of PPA), § 430 of the Code spec-
ifies the minimum funding requirements
that apply to single employer plans pur-
suant to § 412. Section 430(h)(2) spec-
ifies the interest rates that must be used
to determine a plan’s target normal cost
and funding target. Under this provision,
present value is generally determined us-
ing three 24-month average interest rates
(“segment rates”), each of which applies to
cash flows during specified periods. How-
ever, an election may be made under §
430(h)(2)(D)(ii) to use the monthly yield
curve in place of the segment rates. For
plan years beginning in 2008 and 2009, a
transitional rule under § 430(h)(2)(G) pro-
vides that the segment rates are blended
with the corporate bond weighted average
as specified above. An election may be
made under § 430(h)(2)(G)(iv) to use the
segment rates without applying the transi-
tional rule.
Notice 2007–81, 2007–2 C.B. 899,
provides guidelines for determining the
monthly corporate bond yield curve, the
24-month average corporate bond segment
rates, and the funding transitional segment
rates used to compute the target normal
cost and the funding target. Pursuant to
Notice 2007–81, the monthly corporate
bond yield curve derived from January
2010 data is in Table I at the end of this
notice. The spot first, second, and third
segment rates for the month of January
2010 are, respectively, 2.31, 5.64, and
6.47. The three 24-month average cor-
porate bond segment rates applicable for
February 2010 under the election of §
430(h)(2)(G)(iv) are as follows:
First
Segment
Second
Segment
Third
Segment
4.51
6.64
6.75
February 22, 20104222010–8 I.R.B.

The transitional segment rates under §
430(h)(2)(G) applicable for February
2010, taking into account the corporate
bond weighted average of 6.41 stated
above, are as follows:
For Plan Years
Beginning in
First
Segment
Second
Segment
Third
Segment
2009
5.146.56
6.64
The transitional rule of § 430(h)(2)(G)
does not apply to plan years starting in
2010. Therefore, for a plan year starting in
2010 with a lookback month to February
2010, the funding segment rates are the
three 24-month average corporate bond
segment rates applicable for February
2010, listed above without blending for
the transitional period.
30-YEAR TREASURY SECURITIES
INTEREST RATES
Section 417(e)(3)(A)(ii)(II) (prior to
amendment by PPA) defines the appli-
cable interest rate, which must be used
for purposes of determining the minimum
present value of a participant’s benefit
under § 417(e)(1) and (2), as the annual
rate of interest on 30-year Treasury se-
curities for the month before the date
of distribution or such other time as the
Secretary may by regulations prescribe.
Section 1.417(e)-1(d)(3)oftheIncome
Tax Regulations provides that the applica-
bleinterestrateforamonthistheannual
rate of interest on 30-year Treasury secu-
rities as specified by the Commissioner
for that month in revenue rulings, notices
or other guidance published in the Internal
Revenue Bulletin.
The rate of interest on 30-year Treasury
securities for January 2010 is 4.60 percent.
The Service has determined this rate as
the average of the daily determinations of
yield on the 30-year Treasury bond matur-
ing in November 2039.
Generally for plan years beginning
after 2007, § 431 specifies the mini-
mum funding requirements that apply to
multiemployer plans pursuant to § 412.
Section 431(c)(6)(B) specifies a minimum
amount for the full-funding limitation
described in section 431(c)(6)(A), based
on the plan’s current liability. Section
431(c)(6)(E)(ii)(I) provides that the inter-
est rate used to calculate current liability
for this purpose must be no more than 5
percent above and no more than 10 percent
below the weighted average of the rates of
interest on 30-year Treasury securities dur-
ing the four-year period ending on the last
day before the beginning of the plan year.
Notice 88–73, 1988–2 C.B. 383, provides
guidelines for determining the weighted
average interest rate. The following rates
were determined for plan years beginning
in the month shown below.
For Plan Years
Beginning inPermissible Range
MonthYear
30-Year
Treasury
Weighted
Average
90%to
105%
February20104.383.944.60
MINIMUM PRESENT VALUE
SEGMENT RATES
Generally for plan years beginning af-
ter December 31, 2007, the applicable in-
terest rates under § 417(e)(3)(D) are seg-
ment rates computed without regard to a
24-month average. For plan years begin-
ning in 2008 through 2011, the applica-
ble interest rates are the monthly spot seg-
ment rates blended with the applicable rate
under § 417(e)(3)(A)(ii)(II) as in effect
for plan years beginning in 2007. Notice
2007–81 provides guidelines for determin-
ing the minimum present value segment
rates. Pursuant to that notice, the min-
imum present value transitional segment
rates determined for January 2010, tak-
ing into account the January 2010 30-year
Treasury rate of 4.60 stated above, are as
follows:
For Plan Years
Beginning in
First
Segment
Second
Segment
Third
Segment
20093.68
5.025.35
20103.23
5.225.72
DRAFTING
INFORMATION
The princ
ipal author of this notice is
Tony Mon
tanaro of the Employee Plans,
Tax Exemp
t and Government Entities Di-
vision.
Mr. Montanaro may be e-mailed at
Retirem
entPlanQuestions@irs.gov.
2010–8 I.R.B.423February 22, 2010

Table I
Monthly Yield Curve for January 2010
Derived from January 2010 Data
Maturity YieldMaturity YieldMaturity YieldMaturity YieldMaturity Yield
0.5
0.71
20.5
6.28
40.5
6.49
60.56.5780.5
6.61
1.01.0721.06.2941.0
6.50
61.0
6.57
81.06.61
1.5
1.44
21.5
6.30
41.56.5061.56.5781.5
6.61
2.01.8122.06.3142.0
6.50
62.0
6.58
82.06.61
2.5
2.18
22.5
6.31
42.56.5062.56.5882.5
6.61
3.0
2.54
23.06.3243.0
6.51
63.0
6.58
83.06.61
3.5
2.88
23.5
6.33
43.56.5163.56.5883.5
6.62
4.03.2024.06.3444.0
6.51
64.0
6.58
84.06.62
4.53.5024.5
6.34
44.56.5164.56.5884.5
6.62
5.0
3.77
25.06.3545.06.5265.06.5885.0
6.62
5.5
4.03
25.5
6.36
45.56.5265.56.5885.5
6.62
6.04.2626.06.3646.0
6.52
66.0
6.58
86.06.62
6.5
4.47
26.5
6.37
46.56.5266.56.5986.5
6.62
7.04.6627.06.3747.0
6.53
67.0
6.59
87.06.62
7.5
4.83
27.5
6.38
47.56.5367.56.5987.5
6.62
8.04.9928.06.3948.0
6.53
68.0
6.59
88.06.62
8.55.1328.5
6.39
48.56.5368.56.5988.5
6.62
9.0
5.26
29.06.4049.0
6.53
69.0
6.59
89.06.62
9.55.3829.5
6.40
49.56.5469.56.5989.5
6.62
10.0
5.48
30.06.41
50.06.54
70.0
6.59
90.06.62
10.55.5830.5
6.41
50.56.5470.56.5990.5
6.62
11.0
5.67
31.06.42
51.06.54
71.06.6091.06.63
11.55.7431.5
6.42
51.56.5471.5
6.60
91.5
6.63
12.0
5.81
32.06.43
52.06.55
72.06.6092.06.63
12.55.8732.5
6.43
52.56.5572.5
6.60
92.5
6.63
13.0
5.93
33.06.44
53.06.55
73.06.6093.06.63
13.55.9833.5
6.44
53.56.5573.5
6.60
93.5
6.63
14.06.0234.0
6.4554.06.55
74.06.6094.06.63
14.5
6.06
34.56.4554.56.5574.5
6.60
94.5
6.63
15.0
6.09
35.0
6.46
55.06.5675.0
6.60
95.0
6.63
15.5
6.12
35.5
6.46
55.56.5675.5
6.60
95.5
6.63
16.
0
6.1
4
36.
0
6.4
6
56.06.56
76.
0
6.6
0
96.
0
6.6
3
16.5
6.17
36.5
6.47
56.56.5676.5
6.61
96.5
6.63
17.06.1937.06.47
57.06.56
77.06.6197.06.63
17.5
6.20
37.5
6.47
57.56.5677.5
6.61
97.5
6.63
18.06.2238.06.48
58
.0
6.
56
78.06.6198.06.63
18.5
6.23
38.5
6.48
58.56.5778.5
6.61
98.5
6.63
1
9.0
6.25
3
9.0
6
.48
59.06.57
7
9.0
6
.61
9
9.0
6
.63
19.5
6.26
39.5
6.49
59.56.5779.5
6.61
99.5
6.63
20.06.2740.06.4960.0
6.57
80.06.61100.06.63
February 22, 20104242010–8 I.R.B.

26 CFR 601.105: Examination of returns and claims
for refund, credit, or abatement; determination of
correct tax liability.
(Also: Part I, § 911, 1.911–1.)
Rev. Proc. 2010–17
SECTION 1. PURPOSE
.01 This revenue procedure provides
information to any individual who failed
to meet the eligibility requirements of
§ 911(d)(1) of the Internal Revenue Code
because adverse conditions in a foreign
country precluded the individual from
meeting those requirements for taxable
year 2009.
.02 This revenue procedure lists the
countries for which the eligibility re-
quirements of § 911(d)(1) are waived for
taxable year 2009.
SECTION 2. BACKGROUND
.01 Section 911(a) of the Code allows
a “qualified individual,” as defined in
§ 911(d)(1), to exclude foreign earned
income and housing cost amounts from
gross income. Section 911(c)(4) of the
Code allows a qualified individual to
deduct housing cost amounts from gross
income.
.02 Section 911(d)(1) of the Code de-
fines the term “qualified individual” as an
individual whose tax home is in a foreign
country and who is (A) a citizen of the
United States and establishes to the satis-
faction of the Secretary of the Treasury that
the individual has been abona fideresident
of a foreign country or countries for an un-
interrupted period that includes an entire
taxable year, or (B) a citizen or resident of
the United States who, during any period
of 12 consecutive months, is present in a
foreign country or countries during at least
330 full days.
.03 Section 911(d)(4) of the Code pro-
vides an exception to the eligibility re-
quirements of § 911(d)(1). An individ-
ual will be treated as a qualified individ-
ual with respect to a period in which the
individual was abona fideresident of, or
was present in, a foreign country, if the in-
dividual left the country during a period
for which the Secretary of the Treasury, af-
ter consultation with the Secretary of State,
determines that individuals were required
to leave because of war, civil unrest, or
similar adverse conditions that precluded
the normal conduct of business. An in-
dividual must establish that but for those
conditions the individual could reasonably
have been expected to meet the eligibility
requirements.
.04 For 2009, the Secretary of the Trea-
sury, in consultation with the Secretary of
State, has determined that war, civil unrest,
or similar adverse conditions precluded the
normal conduct of business in the follow-
ing countries beginning on the specified
date:
Date of Departure
CountryOn or after
MadagascarMarch 18, 2009
GuineaOctober 1, 2009
.05 Accordingly, for purposes of § 911
of the Code, an individual who left one
of the foregoing countries on or after the
specified departure date during 2009 shall
be treated as a qualified individual with re-
spect to the period during which that in-
dividual was present in, or was abona
fideresident of, such foreign country, if
the individual establishes a reasonable ex-
pectation of meeting the requirements of
§ 911(d) but for those conditions.
.06 To qualify for relief under
§ 911(d)(4) of the Code, an individual
must have established residency, or have
been physically present, in the foreign
country on or prior to the date that the
Secretary of the Treasury determines that
individuals were required to leave the for-
eign country. Individuals who establish
residency, or are first physically present, in
the foreign country after the date that the
Secretary prescribes shall not be treated as
qualified individuals under § 911(d)(4) of
the Code. For example, individuals who
are first physically present or establish
residency in Madagascar after March 18,
2009, are not eligible to qualify for the
exception provided in § 911(d)(4) of the
Code for taxable year 2009.
SECTION 3. INQUIRIES
A taxpayer who needs assistance on
how to claim this exclusion, or on how to
file an amended return, should contact a lo-
cal IRS Office or, for a taxpayer residing
or traveling outside the United States, the
nearest overseas IRS office.
SECTION 4. DRAFTING
INFORMATION
The principal author of this revenue
procedureisKateY.HwaoftheOfficeof
Associate Chief Counsel (International).
For further information regarding this rev-
enue procedure, contact Ms. Hwa at (202)
622–3840 (not a toll-free call).
2010–8 I.R.B.425February 22, 2010

Part IV. Items o
fGeneralInterest
Deletions Fro
m Cumulative
List of Organi
zations
Contribution
stoWhich
are Deductib
le Under Section
170 of the Cod
e
Announceme
nt 2010–13
The Interna
l Revenue Service has re-
voked its de
termination that the organi-
zations lis
ted below qualify as organiza-
tions descr
ibed in sections 501(c)(3) and
170(c)(2)
of the Internal Revenue Code of
1986.
Generally
, the Service will not disallow
deduction
s for contributions made to a
listed org
anization on or before the date
of announc
ement in the Internal Revenue
Bulletin
that an organization no longer
qualifie
s. However, the Service is not
precluded fro
m disallowing a deduction
for any contri
butions made after an or-
ganization ce
ases to qualify under section
170(c)(2)ift
he organization has not timely
filed a suit fo
r declaratory judgment under
section 7428
and if the contributor (1) had
knowledge of
the revocation of the ruling
or determina
tion letter, (2) was aware that
such revocat
ion was imminent, or (3) was
in part resp
onsible for or was aware of the
activities
or omissions of the organization
that brough
t about this revocation.
If on the oth
er hand a suit for declara-
tory judgme
nt has been timely filed,
contributi
ons from individuals and orga-
nizations
described in section 170(c)(2)
that are ot
herwise allowable will continue
to be deduc
tible. Protection under sec-
tion 7428(
c) would begin on February 22,
2010, and w
ould end on the date the court
first det
ermines that the organization is
not described
in section 170(c)(2) as more
particularly
set forth in section 7428(c)(1).
For individua
l contributors, the maximum
deduction pro
tected is $1,000, with a hus-
band and wife t
reated as one contributor.
This benefit
is not extended to any indi-
vidual, in wh
ole or in part, for the acts or
omissions of
the organization that were
the basis for
revocation.
Lund Fami
ly Foundation
Ogden, UT
American
Debt Solutions, Inc.
Boca Rato
n, FL
Equity Fu
nding Corporation
WDesMoin
es, IA
Main Stre
et Foundation, Inc.
Lawrence
ville, GA
February 22, 20104262010–8 I.R.B.

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion.
It is not used where a position in a prior
ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is self
contained. In this case, the previously pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names in
subsequent rulings. After the original rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cases
in litigation, or the outcome of a Service
study.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
DC—Dummy Corporation.
DE—Donee.
Del. Order
—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
2010–8 I.R.B.iFebruary 22, 2010

Numerical Finding List
1
Bulletins 2010–1 through 2010–8
Announcements:
2010-1, 2010-4 I.R.B.333
2010-2, 2010-2 I.R.B.271
2010-3, 2010-4 I.R.B.333
2010-4, 2010-5 I.R.B.384
2010-5, 2010-6 I.R.B.402
2010-6, 2010-6 I.R.B.402
2010-7, 2010-6 I.R.B.403
2010-8, 2010-7 I.R.B.408
2010-9, 2010-7 I.R.B.408
2010-10, 2010-7 I.R.B.410
2010-12, 2010-7 I.R.B.410
2010-13, 2010-8 I.R.B.426
Notices:
2010-1, 2010-2 I.R.B.251
2010-2, 2010-2 I.R.B.251
2010-3, 2010-2 I.R.B.253
2010-4, 2010-2 I.R.B.253
2010-5, 2010-2 I.R.B.256
2010-6, 2010-3 I.R.B.275
2010-7, 2010-3 I.R.B.296
2010-8, 2010-3 I.R.B.297
2010-9, 2010-3 I.R.B.298
2010-10, 2010-3 I.R.B.299
2010-11, 2010-4 I.R.B.326
2010-12, 2010-4 I.R.B.326
2010-13, 2010-4 I.R.B.327
2010-14, 2010-5 I.R.B.344
2010-15, 2010-6 I.R.B.390
2010-16, 2010-6 I.R.B.396
2010-19, 2010-7 I.R.B.404
2010-20, 2010-8 I.R.B.422
Proposed Regulations:
REG-132232-08, 2010-6 I.R.B.401
REG-137036-08, 2010-6 I.R.B.398
REG-101896-09, 2010-5 I.R.B.347
REG-131028-09, 2010-4 I.R.B.332
Revenue Procedures:
2010-1, 2010-1 I.R.B.1
2010-2, 2010-1 I.R.B.90
2010-3, 2010-1 I.R.B.110
2010-4, 2010-1 I.R.B.122
2010-5, 2010-1 I.R.B.165
2010-6, 2010-1 I.R.B.193
2010-7, 2010-1 I.R.B.231
2010-8, 2010-1 I.R.B.234
2010-9, 2010-2 I.R.B.258
2010-10, 2010-3 I.R.B.300
2010-11, 2010-2 I.R.B.269
Revenue Procedures— Continued:
2010-12, 2010-3 I.R.B.302
2010-13, 2010-4 I.R.B.329
2010-15, 2010-7 I.R.B.404
2010-17, 2010-8 I.R.B.425
Revenue Rulings:
2010-1, 2010-2 I.R.B.248
2010-2, 2010-3 I.R.B.272
2010-3, 2010-3 I.R.B.272
2010-4, 2010-4 I.R.B.309
2010-5, 2010-4 I.R.B.312
2010-6, 2010-6 I.R.B.387
2010-7, 2010-8 I.R.B.417
Treasury Decisions:
9474, 2010-4 I.R.B.322
9475, 2010-4 I.R.B.304
9476, 2010-5 I.R.B.336
9477, 2010-6 I.R.B.385
9478, 2010-4 I.R.B.315
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2009–27 through 2009–52 is in Internal Revenue Bulletin
2009–52, dated December 28, 2009.
February 22, 2010ii2010–8 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2010–1 through 2010–8
Announcements:
2010-4
Corrected by
Ann. 2010-10, 2010-7 I.R.B.410
Notices:
2005-88
Superseded by
Notice 2010-13, 2010-4 I.R.B.327
2008-41
Modified by
Notice 2010-7, 2010-3 I.R.B.296
2008-55
Modified by
Notice 2010-3, 2010-2 I.R.B.253
2008-88
Modified by
Notice 2010-7, 2010-3 I.R.B.296
2008-113
Modified by
Notice 2010-6, 2010-3 I.R.B.275
2008-115
Modified by
Notice 2010-6, 2010-3 I.R.B.275
2009-11
Amplified by
Notice 2010-9, 2010-3 I.R.B.298
2009-13
Obsoleted by
T.D. 9478, 2010-4 I.R.B.315
REG-131028-09, 2010-4 I.R.B.332
2009-38
Amplified and superseded by
Notice 2010-2, 2010-2 I.R.B.251
Proposed Regulations:
REG-127270-06
Hearing scheduled by
Ann. 2010-6, 2010-6 I.R.B.402
Revenue Procedures:
80-59
Modified and superseded by
Rev. Proc. 2010-11, 2010-2 I.R.B.269
87-35
Obsoleted by
Rev. Proc. 2010-3, 2010-1 I.R.B.110
Revenue Procedures— Continued:
2008-14
Updated by
Rev. Proc. 2010-15, 2010-7 I.R.B.404
2009-1
Superseded by
Rev. Proc. 2010-1, 2010-1 I.R.B.1
2009-2
Superseded by
Rev. Proc. 2010-2, 2010-1 I.R.B.90
2009-3
Superseded by
Rev. Proc. 2010-3, 2010-1 I.R.B.110
2009-4
Superseded by
Rev. Proc. 2010-4, 2010-1 I.R.B.122
2009-5
Superseded by
Rev. Proc. 2010-5, 2010-1 I.R.B.165
2009-6
Superseded by
Rev. Proc. 2010-6, 2010-1 I.R.B.193
2009-7
Superseded by
Rev. Proc. 2010-7, 2010-1 I.R.B.231
2009-8
Superseded by
Rev. Proc. 2010-8, 2010-1 I.R.B.234
2009-9
Superseded by
Rev. Proc. 2010-9, 2010-2 I.R.B.258
2009-15
Amplified and superseded by
Rev. Proc. 2010-12, 2010-3 I.R.B.302
2009-25
Superseded by
Rev. Proc. 2010-3, 2010-1 I.R.B.110
2010-1
Corrected by
Ann. 2010-5, 2010-6 I.R.B.402
Revenue Rulings:
92-19
Supplemented in part by
Rev. Rul. 2010-7, 2010-8 I.R.B.417
2008-52
Supplemented and superseded by
Rev. Rul. 2010-2, 2010-3 I.R.B.272
Treasury Decisions:
9443
Corrected by
Ann. 2010-8, 2010-7 I.R.B.408
9458
Corrected by
Ann. 2010-7, 2010-6 I.R.B.403
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2009–27 through 2009–52 is in Internal Revenue Bulletin 2009–52, dated December 28,
2009.
2010–8 I.R.B.iiiFebruary 22, 2010

INDEX
Internal Revenue Bulletins 2010–1 through
2010–8
The abbreviation and number in parenthesis following the index entry
refer to the specific item; numbers in roman and italic type following
the parenthesis refers to the Internal Revenue Bulletin in which the item
may be found and the page number on which it appears.
Key to Abbreviations:
AnnAnnouncement
CDCourt Decision
DODelegation Order
EOExecutive Order
PLPublic Law
PTEProhibited Transaction Exemption
RPRevenue Procedure
RRRevenue Ruling
SPRStatement of Procedural Rules
TCTax Convention
TDTreasury Decision
TDOTreasury Department Order
EMPLOYEE PLANS
Correction of certain failures of nonqualified deferred compen-
sation plans to comply with the plan document requirements
of section 409A (Notice 6) 3,275
Determination letters, issuing procedures (RP 6) 1,193
Full funding limitations, weighted average interest rates, seg-
ment rates for:
February 2010 (Notice 20) 8,422
January 2010 (Notice 14) 5,344
Letter rulings:
And determination letters, areas which will not be issued
from:
Associates Chief Counsel and Division Counsel (TE/GE)
(RP 3) 1,110
Associate Chief Counsel (International) (RP 7) 1,231
And general information letters, procedures (RP 4) 1,122
User fees, request for letter rulings (RP 8) 1,234
Technical advice to IRS employees (RP 5) 1,165
Qualified plans:
Changes in funding method (Ann 3) 4,384
Military services, HEART Act (Notice 15) 6,390
Weighted average interest rates, segment rates for February 2010
(Notice 20) 8,422
EMPLOYMENT TAX
Designation of section 3504 agent for FUTA tax purposes
(REG–137036–08) 6,398
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1)1,1;correction(Ann5)6,402
EMPLOYMENT TAX—Cont.
Proposed regulations:
26 CFR 31.3504 revised; section 3504 agent employment tax
liability (REG–137036–08) 6,398
Technical Advice Memoranda (TAMs) (RP 2) 1,90
ESTATE TAX
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1) 1,1;correction(Ann5)6,402
Technical Advice Memoranda (TAMs) (RP 2) 1,90
EXCISE TAX
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1) 1,1;correction(Ann5)6,402
Technical Advice Memoranda (TAMs) (RP 2) 1,90
EXEMPT ORGANIZATIONS
Letters rulings:
And determination letters:
Areas which will not be issued from Associates Chief
Counsel and Division Counsel (TE/GE) (RP 3) 1,110
Exemption application determination letter rulings under sec-
tions 501 and 521 (RP 9) 2,258
And general information letters, procedures (RP 4) 1,122
User fees, request for letter rulings (RP 8) 1,234
Revocations (Ann 1) 4,333;(Ann4)5,384; correction (Ann 10)
7,410;(Ann13)8,426
Technical advice to IRS employees (RP 5) 1,165
GIFT TAX
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1) 1,1;correction(Ann5)6,402
Technical Advice Memoranda (TAMs) (RP 2) 1,90
Treatment of transfers made in trust during 2010 (Notice 19) 7,
404
INCOME TAX
Apportionment of tax items among the members of a controlled
group of corporations (TD 9476) 5,336
Arbitrage treatment of certain perpetual funds (Notice 5) 2,256
Basis reporting by securities brokers and basis determination for
stock (REG–101896–09) 5,347
Bonds:
Reissuance of tax-exempt bonds (Notice 7) 3,296
Midwestern Disaster Area Bonds, Hurricane Ike Bonds, Gulf
Opportunity Zone Bonds (Notice 10) 3,299
February 22, 2010iv2010–8 I.R.B.

INCOME TAX—Cont.
Consumer Price Index (CPI) adjustments, certain loans under
section 1274A for 2010 (RR 2) 3,272
Corporate reorganizations, distribution under sections
368(a)(1)(D) and 354(b)(1)(B) (TD 9475) 4,304
Damages received on account of personal physical injuries or
physical sickness, hearing on REG–127270–06 (Ann 6) 6,402
Disclosure of activity grouping under Code section 469 (RP 13)
4,329
Disclosure or use of information by return preparers:
Amendments to section 7216 regulations (TD 9478) 4,315;
(REG–131028–09) 4,332
In communicating with taxpayers (RR 4) 4,309
In connection with professional liability insurance (RR 5) 4,
312
Disciplinary actions involving attorneys, certified public accoun-
tants, enrolled agents, and enrolled actuaries (Ann 12) 7,410
Electronic filing, waiver request procedures (Notice 13) 4,327
Employer-provided vehicles,cents-per-mile rule, maximum
2010 values for vehicle (RP 10) 3,301
Extension of timeframe for disclosures to persons designated in a
written request or consent pursuant to section 6103(c) (Notice
8) 3,297
Foriegn earned income exclusion (RP 17) 8,425
Information reporting, deadlineto furnish payee statements (No-
tice 9) 3,298
Insurance companies; interest rate tables (RR 7) 8,417
Insurance companies, loss payment patterns and discount factors
for the 2009 accident year, correction (Ann 11) 7,410
Interest:
Certain applicable high yield discount obligations issued in
2010 (Notice 11) 4,326
Investment:
Federal short-term, mid-term, and long-term rates for:
January 2010 (RR 1) 2,248;
February 2010 (RR 6) 6,387
Investment in U.S. property, extension of regulations (Notice 12)
4,326
Letter rulings:
And determination letters, areas which will not be issued
from:
Associate Chief Counsel andDivision Counsel (TE/GE)
(RP 3) 1,110
Associates Chief Counsel(International) (RP 7) 1,231
And information letters issued by Associate Offices, determi-
nation letters issued by Operating Divisions (RP 1) 1,1;
correction (Ann 5) 6,402
Modification to consolidated return regulation (TD 9458) per-
mitting an election to treat a liquidation of a target, followed
by a recontribution to a new target, as a cross-chain reorgani-
zation(Ann7)6,403
Penalties, substantial understatement, preparer penalty (RP 15)
7,404
Personal exemption, additional for Hurricane Katrina displaced
individual (TD 9474) 4,322
INCOME TAX—Cont.
Postponement of certain tax-related deadlines by reason of a fed-
erally declared disaster or terroristic or military action, correc-
tiontoTD9443(Ann8)7,408
Proposed Regulations:
26 CFR 1.304–4 revised; use of controlled corporations to
avoid the application of section 304 (REG–132232–08) 6,
401
26 CFR 1.408–7, amended; 1.1012–1, amended; 1.6039–2,
amended; 1.6042–4, amended; 1.6044–5, amended;
1.6045–1 thru –5, amended; 1.6045A–1, added;
1.6045B–1, added; 1.6049–6, amended; 31.3406(b)(3)–2,
amended; 31.6051–4, amended; 301.6721–1, amended;
301.6722–1, amended; basis reporting by securities bro-
kers and basis determination for stock (REG–101896–09)
5,347
26 CFR 301.7216–2, amended; amendments to section 7216
regulations-disclosure or use of information by preparers of
returns (REG–131028–09) 4,332
Qualified disaster, Haiti earthquake occurring in January 2010
(Notice 16) 6,396
Regulations:
26 CFR 1.304–4, added; 1.304–4T, revised; use of controlled
corporations to avoid the application of section 304 (TD
9477) 6,385
26 CFR 1.358–2, amended; 1.368–2, amended; 1.368–2T,
removed; 1.1502–13, amended; corporate reorganizations,
distribution under sections 368(a)(1)(D) and 354(b)(1)(B)
(TD 9475) 4,304
26 CFR 1.924(a), amended; 1.1502–43, amended;
1.1502–43T, removed; 1.1502–47, amended; 1.1502–47T,
removed; 1.561–0 thru –3, added;1.1561–0T thru –3T,
removed; apportionment of tax items among the members
of a controlled groups of corporation (TD 9476) 5,336
26 CFR 1.1502–13T, amended; modification to consolidated
return regulation permitting an election to treat a liquidation
of a target, followed by a recontribution to a new target, as
a cross-chain reorganization; correction to TD 9458 (Ann
7) 6,403
26 CFR 1.9300–1, added; 1.9300–1T, removed; reduction in
taxable income for housing Hurricane Katrina displaced in-
dividuals (TD 9474) 4,322
26 CFR 301.7216–0, –2, amended; 301.7216–0T, –2T, added;
amendments to section 7216 regulations-disclosure or use
of information by preparers of returns (TD 9478) 4,315
Requirements, trustee of a blind trust (RP 11) 2,269
Revocations, exempt organizations (Ann 1) 4,333;(Ann4)5,
384;correction(Ann10)7,410;(Ann13)8,426
Section 305 distributions of stock (RP 12) 3,302
Section 338 election, qualified foreign contract (Notice 1) 2,251
Section 382 limitation, ownership changes, pre-change losses
(Notice 2) 2,251
Section 385, auction rate preferred stock (Notice 3) 2,253
Section 1256(g)(7)(C) qualified board or exchange (RR 3) 3,272
Technical Advice Memoranda (TAMs) (RP 2) 1,90
Tax conventions:
2010–8 I.R.B.vFebruary 22, 2010

INCOME TAX—Cont.
U.S.-Germany agreement with respect to consular employees
(Ann 2) 2,271
Transfers of stock or securities to foreign corporations under sec-
tion 304 (TD 9477) 6,385; (REG–132232–08) 6,401
Uncertain tax positions, policy of restraint (Ann 9) 7,408
Widely held fixed investment trusts (WHIFT) transition guid-
ance (Notice 4) 2,253
SELF-EMPLOYMENT TAX
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1) 1,1;correction(Ann5)6,402
Technical Advice Memoranda (TAMs) (RP 2) 1,90
February 22, 2010vi2010–8 I.R.B.

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