Internal Revenue Bulletin 2010-9 (PDF rendition): IRS Revenue Procedures

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Bulletin No. 201
0-9
March 1, 2010
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. Proc. 2010–18, page 427.
Automobile owners and lessees. This procedure provides
the depreciation deduction limitations for owners of passenger
automobiles (including trucks and vans) first placed in service
during calendar year 2010 and amounts to be included in in-
come by lessees of passenger automobiles first leased during
calendar year 2010.
Finding Lists begin on page ii.

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.
March 1, 20102010–9 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
26 CFR 601.105: Examination of returns and claims
for refund, credit, or abatement; determination of
correct tax liability.
(Also: Part I, §§ 280F; 1.280F–7.)
Rev. Proc. 2010–18
SECTION 1. PURPOSE
This revenue procedure provides: (1)
limitations on depreciation deductions
for owners of passenger automobiles first
placed in service by the taxpayer during
calendar year 2010, including a sepa-
rate table of limitations on depreciation
deductions for trucks and vans; and (2)
the amounts to be included in income
by lessees of passenger automobiles first
leased by the taxpayer during calendar
year 2010, including a separate table of
inclusion amounts for lessees of trucks
and vans. The tables detailing these de-
preciation limitations and lessee inclusion
amounts reflect the automobile price infla-
tion adjustments required by § 280F(d)(7)
of the Internal Revenue Code.
SECTION 2. BACKGROUND
.01 For owners of passenger automo-
biles, § 280F(a) imposes dollar limitations
on the depreciation deduction for the year
the taxpayer places the passenger auto-
mobile in service and for each succeed-
ing year. Section 280F(d)(7) requires the
amounts allowable as depreciation deduc-
tions to be increased by a price inflation
adjustment amount for passenger automo-
biles placed in service after 1988. The
method of calculating this price inflation
amount for trucks and vans placed in ser-
vice in or after calendar year 2003 uses
a different CPI “automobile component”
(the “new trucks” component) than that
used in the price inflation amount calcu-
lation for other passenger automobiles (the
“new cars” component), resulting in some-
what higher depreciation deductions for
trucks and vans. This change reflects the
higher rate of price inflation for trucks and
vans since 1988.
.02 Section 280F(c) requires a reduc-
tion in the deduction allowed to the lessee
of a leased passenger automobile. The re-
duction must be substantially equivalent
to the limitations on the depreciation de-
ductions imposed on owners of passen-
ger automobiles. Under § 1.280F–7(a) of
the Income Tax Regulations, this reduc-
tion requires a lessee to include in gross in-
come an inclusion amount determined by
applying a formula to the amount obtained
from a table. One table applies to lessees
of trucks and vans and another table ap-
plies to all other passenger automobiles.
Each table shows inclusion amounts for a
range of fair market values for each taxable
year after the passenger automobile is first
leased.
SECTION 3. SCOPE
.01 The limitations on depreciation de-
ductions in section 4.01(2) of this revenue
procedure apply to passenger automobiles
(other than leased passenger automobiles)
that are placed in service by the taxpayer
in calendar year 2010, and continue to ap-
ply for each taxable year that the passenger
automobile remains in service.
.02 The tables in section 4.02 of this
revenue procedure apply to leased passen-
ger automobiles for which the lease term
begins during calendar year 2010. Lessees
of these passenger automobiles must use
these tables to determine the inclusion
amount for each taxable year during which
the passenger automobile is leased. See
Rev. Proc. 2005–13, 2005–1 C.B. 759,
for passenger automobiles first leased
before calendar year 2006; Rev. Proc.
2006–18, 2006–1 C.B. 645, for passenger
automobiles first leased during calendar
year 2006; Rev. Proc. 2007–30, 2007–1
C.B. 1104, for passenger automobiles first
leased during calendar year 2007; Rev.
Proc. 2008–22, 2008–12 I.R.B. 658, for
passenger automobiles first leased dur-
ing calendar year 2008; and Rev. Proc.
2009–24, 2009–17 I.R.B. 885, for pas-
senger automobiles first leased during
calendar year 2009.
SECTION 4. APPLICATION
.01Limitations on Depreciation Deduc-
tions for Certain Automobiles.
(1)Amount of the inflation adjustment.
(a)Passenger automobiles (other than
trucks or vans). Under § 280F(d)(7)(B)(i),
the automobile price inflation adjustment
for any calendar year is the percentage (if
any) by which the CPI automobile com-
ponent for October of the preceding calen-
dar year exceeds the CPI automobile com-
ponent for October 1987. The term “CPI
automobile component” is defined in §
280F(d)(7)(B)(ii) as the “automobile com-
ponent” of the Consumer Price Index for
all Urban Consumers published by the De-
partment of Labor. The new car compo-
nent of the CPI was 115.2 for October 1987
and 137.851 for October 2009. The Octo-
ber 2009 index exceeded the October 1987
index by 22.651. Therefore, the automo-
bile price inflation adjustment for 2010 for
passenger automobiles (other than trucks
and vans) is 19.66 percent (22.651/115.2 x
100%). The dollar limitations in § 280F(a)
are multiplied by a factor of 0.1966, and
the resulting increases, after rounding to
the nearest $100, are added to the 1988
limitations to give the depreciation limita-
tions applicable to passenger automobiles
(other than trucks and vans) for calendar
year 2010. This adjustment applies to all
passenger automobiles (other than trucks
and vans) that are first placed in service in
calendar year 2010.
(b)Trucks and vans. To determine the
dollar limitations for trucks and vans first
placed in service during calendar year
2010, the new truck component of the
CPI is used instead of the new car compo-
nent. The new truck component of the CPI
was 112.4 for October 1987 and 140.897
for October 2009. The October 2009 in-
dex exceeded the October 1987 index by
28.497. Therefore, the automobile price
inflation adjustment for 2010 for trucks
and vans is 25.35 percent (28.497/112.4 x
100%). The dollar limitations in § 280F(a)
are multiplied by a factor of 0.2535, and
the resulting increases, after rounding to
the nearest $100, are added to the 1988
limitations to give the depreciation limita-
tions for trucks and vans. This adjustment
applies to all trucks and vans that are first
placed in service in calendar year 2010.
(2)Amount of the limitation.Tables
1 and 2 contain the dollar amount of the
depreciation limitation for each taxable
year for passenger automobiles a taxpayer
places in service in calendar year 2010.
Use Table 1 for a passenger automobile
(other than a truck or van) and Table 2 for
a truck or van placed in service in calendar
year 2010.
2010–9 I.R.B.427March 1, 2010

REV. PROC. 2010–18 TABLE 1
DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES
(THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010
Tax YearAmount
1st Tax Year
$3,060
2nd Tax Year
$4,900
3rd Tax Year
$2,950
Each Succeeding Year
$1,775
REV. PROC. 2010–18 TABLE 2
DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS
PLACED IN SERVICE IN CALENDAR YEAR 2010
Tax YearAmount
1st Tax Year
$3,160
2nd Tax Year
$5,10
0
3rd
Tax Year
$3,050
Each Succeeding Year
$1,875
.02Inclusions in Income of Lessees of
Passenger Automobiles.
A taxpayer must follow the procedures
in § 1.280F–7(a) for determining the inclu-
sion amounts for passenger automobiles
first leased in calendar year 2010. In ap-
plying these procedures, lessees of passen-
ger automobiles other than trucks and vans
should use Table 3 of this revenue pro-
cedure, while lessees of trucks and vans
should use Table 4 of this revenue proce-
dure.
REV. PROC. 2010–18 TABLE 3
DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES
(THATARENOTTRUCKSORVANS)
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010
Fair Market Value of Passenger
AutomobileTax Year During Lease
OverNot Over1st2nd3rd4th5th & Later
$16,700$17,000
37101114
17,
000
17,500
4813
15
16
17,500
18,000
5
10161921
18,000
18
,500
613 182326
18,500
19
,000
7
15
222631
19,000
19,500
817
25
30
35
1
9,500
20,000919 293439
2
0,000
20,500
1
0
2
1
3
2
3
8
4
4
20,500
21,0001123
35
4248
21,000
2
1,500
122638
4
5
5
3
21,500
2
2,000
1
3
2
8
4
1
5057
22,00023,000143146
56
63
23,00024,0001636
52
6373
24,000
25,000
1840
59
7181
25,000
26,0002044667890
26,00027,00022497186100
27,00028,00024
53
7894108
28,00029,00026
5785
101118
29,00030,000286192109126
March 1, 20104282010–9 I.R.B.

REV. PROC. 2010–18 TABLE 3
DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES
(THATARENOTTRUCKSORVANS)
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010
Fair Market Value of Passenger
AutomobileTax Year During Lease
OverNot Over1st2nd3rd4th5th & Later
30,00031,000306697117
135
31,00032,0003270104
125
144
32,00033,0003474111132
153
33,00034,0003679117140161
34,000
35,000
3883123148171
35,000
36,0004087130
156
179
36,00037,0004292136163188
37,00038,0004496143170198
38,00039,00046100149179206
39,00040,00048
105155
186
215
40,00041,000
50
109162194224
41,00042,000
52
113169201233
42,00043,000
54
118174210241
43,00044,000
56
122181217
251
44,000
45,00058
126188
225259
45,000
46,00060131194232269
46,00047,00061
135
201240277
47,00048,00063140207248286
48,00049,000
65
144213
256295
49,000
50,000
67148220263304
50,00051,000
69
153
226271313
51,00052,000
71
157
232279322
52,00053,000
73161239287331
53,00054,00075
166
245
294340
54,00055,000
77170
252
302348
55,00056,000
79174
258
310
358
56,00057,000
81178
265
318366
57,00058,000
83183271
325375
58,00059,00085
187278333384
59,000
60,00087191284341393
60,00062,00090198294
352
406
62,00064,00094207306368424
64,00066,00098
215
320382443
66,00068,000102224332398460
68,00070,000106232346413478
70,00072,000110241
358
429496
72,00074,000114
250
371444
513
74,00076,000118
258
384460
531
76,00078,000122267396476
549
78,00080,000126276409491
566
80,000
85,000
132291432
518598
85,000
90,000142313464
556
643
90,000
95,000152
334497
594
687
95,000
100,000162
356528
634731
100,000110,000177388
577
691798
110,000120,000196432641768887
120,000130,000216
475705
846976
130,000140,000236
518
770922
1,065
140,000
150,000256561
8341,000
1,154
150,000
160,000
275605
8981,0771,243
160,000170,000
295
648963
1,153
1,333
170,000180,000
315
6911,0271,2311,421
180,000190,000334
735
1,0911,308
1,510
190,000200,000
354
778
1,155
1,386
1,599
2010–9 I.R.B.429March 1, 2010

REV. PROC. 2010–18 TABLE 3
DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES
(THATARENOTTRUCKSORVANS)
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010
Fair Market Value of Passenger
AutomobileTax Year During Lease
OverNot Over1st2nd3rd4th5th & Later
200,000210,0003748211,2201,4621,688
210,000220,000393
865
1,284
1,539
1,777
220,000230,0004139081,3481,6171,866
230,000240,000433
951
1,4131,693
1,956
240,000and up
453995
1,4761,7712,044
REV. PROC. 2010–18 TABLE 4
DOLLAR AMOUNTS FOR TRUCKS AND VANS
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010
Fair Market Value of Passenger
AutomobileTax Year During Lease
OverNot Over1st2nd3rd4th5th & Later
17,000
17,500
36 91011
17,500
18,00048121416
18,000
18,5005
10
15
1821
18,500
19,000612 192224
19,000
19,500
7
15
212629
19,500
20,000817
25
2934
20,000
20,500
919 283338
20,500
21,0001021313743
21,000
21,500
1123
35
4147
21,500
22,00012
25
38
4551
22,00023,000132942
5158
23,00024,000
15
3349
58
67
24,000
25,000
1737
56
6676
25,000
26,00019426273
85
26,00027,0002146688293
27,00028,00023
5075
89103
28,00029,000
2555
8197111
29,00030,00027
59
88104121
30,00031,000296394113129
31,00032,0003168100120138
32,00033,0003372107127148
33,00034,000
35
76114
135156
34,000
35,000
3781119143
165
35,000
36,00039
85
126
151
174
36,00037,0004189133
158
183
37,00038,0004394139166191
38,00039,000
45
98
145
174201
39,00040,00047102
152
182209
40,00041,00049106
159
189218
41,00042,000
51
111164198227
42,00043,000
53115
171
205
236
43,00044,000
55
119178213
245
44,000
45,00057
124184220
254
45,000
46,000
59
128190228263
46,00047,00060133197
235
272
47,00048,00062137203244280
48,00049,00064142209
251
290
49,000
50,000
66146216
259
298
March 1, 20104302010–9 I.R.B.

REV. PROC. 2010–18 TABLE 4
DOLLAR AMOUNTS FOR TRUCKS AND VANS
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010
Fair Market Value of Passenger
AutomobileTax Year During Lease
OverNot Over1st2nd3rd4th5th & Later
50,00051,000
68
150
223266308
51,00052,000
70
154
229
275
316
52,00053,000
72
159235
282
325
53,00054,000
74163242290334
54,00055,000
76167249297343
55,00056,000
78172
254305352
56,00057,000
80176261313361
57,00058,000
82180268320370
58,00059,000
84
185
274328378
59,000
60,00086189280336388
60,00062,00089
195
291347401
62,00064,00093204303363418
64,00066,00097213
315
379436
66,00068,000101221329394
454
68,00070,000
105
230341410472
70,00072,000109239
354
424490
72,00074,000113247367440
508
74,00076,000117
256
380
455526
76,00078,000121264393471
543
78,00080,000
125
273406486
561
80,000
85,000
131289428
513592
85,000
90,000141310461
552
636
90,000
95,000151
332492
591
681
95,000
100,000161
353525
629726
100,000110,000176386
573
686793
110,000120,000
195
430637763882
120,000130,000
215
473701841971
130,000140,000
235516
766918
1,059
140,000
150,000255559
830
995
1,149
150,000
160,0002746038941,0721,238
160,000170,000294646
9581,150
1,326
170,000180,0003146891,0231,2261,416
180,000190,0003337331,0871,303
1,505
190,000200,000
353
776
1,151
1,381
1,594
200,000210,0003738191,216
1,457
1,683
210,000220,0003928631,280
1,534
1,772
220,000230,0004129061,3441,6121,861
230,000240,0004329491,4091,6891,949
240,000and up
452
9921,4731,7662,039
SECTION 5. EFFECTIVE DATE
This revenue procedure applies to pas-
senger automobiles that a taxpayer first
places in service or first leases during cal-
endar year 2010.
SECTION 6. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Bernard P. Harvey of the Of-
fice of Associate Chief Counsel (Income
Tax & Accounting). For further infor-
mation regarding this revenue procedure,
contact Mr. Harvey at (202) 622–4930
(not a toll-free call).
2010–9 I.R.B.431March 1, 2010

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.
March 1, 2010i2010–9 I.R.B.

Numerical Finding List
1
Bulletins 2010–1 through 2010–9
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
2010-18, 2010-9 I.R.B.427
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.
2010–9 I.R.B.iiMarch 1, 2010

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2010–1 through 2010–9
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:
67-436
Obsoleted by
REG-101896-09, 2010-5 I.R.B.347
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.
March 1, 2010iii2010–9 I.R.B.

INTERNAL REVENUE BULLETIN
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