Internal Revenue Bulletin: 2011-2
January 10, 2011
Proposed regulations under Part 300 of the Code would amend regulations relating to the imposition of user fees for enrolled agents and enrolled retirement plan agents. A public hearing is scheduled for January 14, 2011.
This notice provides procedures for a taxpayer to obtain automatic consent to change its method of accounting for unearned premiums by reason of section 833(c)(5) of the Code. Rev. Proc. 2008-52 modified. Notice 2010-79 clarified and modified.
Update to Publication 1220 (Revised 8-2010). This announcement contains an update to Publication 1220, Specifications for Filing Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically (Revised 8-2010) concerning the filing of Form 1099-R.
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