Announcement 2010-12 by ProQuest

VIEWS: 3 PAGES: 8

More Info
									    2. What alternative methods of disclo-         8. Whether the list of information pro-    Administration). For further informa-
sure of the amount at issue would allow the     posed to be included should be modified,      tion regarding this announcement, contact
Service to identify the relative importance     including whether certain information         the Office the Associate Chief Counsel
of the uncertain tax positions;                 should be requested in some circumstances     (Procedure and Administration) at (202)
    3. Whether the calculation of the maxi-     upon examination rather than with tax         622–3400 (not a toll-free call).
mum tax adjustment should relate solely to      return.
the tax period for which the return is filed       Comments should be submitted to: In-
or to all tax periods to which the position     ternal Revenue Service, CC:PA:LPD:PR          Deletions From Cumulative
relates, and whether net operating losses       (Announcement 2010–9), Room 5203,             List of Organizations
or excess credits should be taken into ac-      P.O. Box 7604, Ben Franklin Station,          Contributions to Which
count in determining the maximum tax ad-        N.W., Washington, D.C. 20044. Alter-
justment;                                       natively, comments may be hand deliv-
                                                                                              are Deductible Under Section
    4. How the related entity rules should      ered between the hours of 8:00 a.m. and       170 of the Code; Correction
be applied;                                     4:00 p.m., Monday through Friday, to
    5. Whether the scope of the Announce-       CC:PA:LPD:PR (Announcement 2010–9),           Announcement 2010–10
ment should be modified regarding the un-       Courier’s Desk,        Internal Revenue
                                                                                                 This document contains a correction
certain tax positions for which information     Service, 1111 Constitution Avenue,
                                                                                              to Announcement 2010–4, 2010–5 I.R.B.
is required to be reported (e.g., positions     N.W., Washington, D.C. Comments
                                                                                              384, regarding Deletions From Cumula-
for which no tax reserve has been estab-        may also be transmitted electronically
                                                                                              tive List of Organizations Contributions to
lished because the taxpayer determined the      via the following e-mail address:
                                                                                              Which are Deductible Under Section 170
Service has a general administrative prac-      Announcement.Comments@irscounsel.treas.gov.
                                                                                              of the Code.
tice not to examine the position);              Please include “Announcement 2010–9”
                                                                                                 Accordingly, the publication of this an-
    6. Whether transition rules should be       in the subject line of any electronic
                                                                                              nouncement is corrected as follows:
used or criteria modified to either include     communications.       All comm
								
To top