In my experience you can do dot1q on 10mbit interfaces 2610 with the 12.0+ versions of the T branch, or 12.2+ in general. I ran into a 7202 at a customer site that would let you put in the encaps command on a 10mbit interface, but it wouldn't work (I think they were on 12.0?). I just checked on a 12.2(5) 2524 I happen to have laying around and it will NOT allow me to put in any encaps options:
c2524#conf t
Enter configuration commands, one per line. End with CNTL/Z.
c2524(config)#int e0.1
c2524(config-subif)#en?
% Unrecognized command
I read somewhere once upon a time that a 2500-series router will do ISL, but were never able to do dot1q. 2600s, however, can do it without issue. $.02
Edit: I just did some googling and the 2500s don't do any sort of L2 encapsulation, period. They support subinterfaces ... this is interesting as well:
c2524#conf t
Enter configuration commands, one per line. End with CNTL/Z.
c2524(config)#int e0.1
c2524(config-subif)#ip address x.x.x.x 255.255.255.0
Configuring IP routing on a LAN subinterface is only allowed if that
subinterface is already configured as part of an IEEE 802.10, IEEE 802.1Q, or ISL vLAN.
c2524(config-subif)#encaps ?
% Unrecognized command
c2524(config-subif)#int e0
c2524(config-if)#encaps?
% Unrecognized command
Incredibly, the encaps command isn't available anywhere on that router, but subinterfaces are? wtf?