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IRB 2010-30 (Rev July 26, 2010) Internal Revenue Bulletin - irs ustreas

IRB 2010-30 (Rev July 26, 2010) Internal Revenue Bulletin - irs ustreas-2025

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Bulletin No. 2010-30 provides updates on various IRS rulings, procedures, and notices relevant to employee plans, exempt organizations, and electronic filing specifications for information returns. It includes details on weighted average interest rates for corporate bonds, segment rates for pension funding, and the revocation of certain organizations' tax-exempt status. The bulletin also outlines the requirements for filing forms electronically and the penalties associated with non-compliance. Additionally, it discusses extensions of time for filing information returns and waivers from electronic filing requirements.

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Where can I look up revenue rulings?

Revenue rulings are published in the Internal Revenue Bulletin Cumulative Internal Revenue Bulletin.

Where can I find IRS publications?

Get the current filing years forms, instructions, and publications for free from the IRS. Download them from IRS.gov. Order online and have them delivered by U.S. mail. Order by phone at 1-800-TAX-FORM (1-800-829-3676)

What is the difference between a private letter ruling and a revenue ruling?

Letter Rulings are similar to Revenue Rulings, but they are relied upon as precedent only by the taxpayer to whom the ruling is issued. The name and other identifying information concerning the taxpayer requesting the P.L.R. is redacted. Private Letter Rulings are not officially published in a reporter.

What are IRS publications?

IRS publications provide detailed guidance on tax issues, but not line-by-line instructions for filling out tax forms. Each publication is identified by a number and usually a name. Publications are regularly updated to keep up with changes in tax law.

What are the best IRS publications?

Popular IRS publications include: Pub 1, Your Rights as a Taxpayer; Pub 15, Employers Tax Guide; Pub 17, Your Federal Income Tax; and Pub 334, Tax Guide for Small Business.

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Can you rely on IRS publications?

You would think so. Yet, instructions are not actually part of the tax law. In fact, there are many tax cases in which well-meaning taxpayers claim their tax position is justified by IRS instructions or publications. In most instances, taxpayers lose, even if they have a credible reading.

What is the Internal Revenue Bulletin?

The Internal Revenue Bulletin (IRB) is the authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.

IRB 2010-30 (Rev July 26, 2010) Internal Revenue Bulletin - irs ustreas-2025

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