Internal Revenue Bulletin: 2011-4 |
January 24, 2011 |
Table of Contents
- Rev. Proc. 2011-11
- Rev. Proc. 2011-14
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. DEFINITIONS
- SECTION 4. SCOPE
- SECTION 5. TERMS AND CONDITIONS OF CHANGE
- SECTION 6. GENERAL APPLICATION PROCEDURES
- SECTION 7. AUDIT PROTECTION FOR TAXABLE YEARS PRIOR TO YEAR OF CHANGE
- SECTION 8. EFFECT OF CONSENT
- SECTION 9. REVIEW BY DIRECTOR
- SECTION 10. REVIEW BY NATIONAL OFFICE
- SECTION 11. APPLICABILITY OF REV. PROCS. 2011-1 AND 2011-4
- SECTION 12. CHANGES TO REV. PROC. 97-27
- SECTION 13. EFFECTIVE DATE
- SECTION 14. EFFECT ON OTHER DOCUMENTS
- SECTION 15. PAPERWORK REDUCTION ACT
- SECTION 16. SIGNIFICANT CHANGES
- DRAFTING INFORMATION
- SECTION 1. GROSS INCOME (§ 61)
- SECTION 2. COMMODITY CREDIT LOANS (§ 77)
- SECTION 3. TRADE OR BUSINESS EXPENSES (§ 162)
- SECTION 4. BAD DEBTS (§ 166)
- SECTION 5. AMORTIZABLE BOND PREMIUM (§ 171)
- SECTION 6. DEPRECIATION OR AMORTIZATION (§ 56(a)(1), 56(g)(4)(A), 167, 168, 197, 280F(a), 1400I, 1400L, or 1400N(d), OR FORMER § 168)
- SECTION 7. RESEARCH AND EXPERIMENTAL EXPENDITURES (§ 174)
- SECTION 8. ELECTIVE EXPENSING PROVISIONS (§ 179D)
- SECTION 9. COMPUTER SOFTWARE EXPENDITURES (§§ 162, 167, and 197)
- SECTION 10. CAPITAL EXPENDITURES (§ 263)
- SECTION 11. UNIFORM CAPITALIZATION (UNICAP) METHODS (§ 263A)
- SECTION 12. LOSSES, EXPENSES AND INTEREST WITH RESPECT TO TRANSACTIONS BETWEEN RELATED TAXPAYERS (§ 267)
- SECTION 13. DEFERRED COMPENSATION (§ 404)
- SECTION 14. METHODS OF ACCOUNTING (§ 446)
- SECTION 15. TAXABLE YEAR OF INCLUSION (§ 451)
- SECTION 16. OBLIGATIONS ISSUED AT DISCOUNT (§ 454)
- SECTION 17. PREPAID SUBSCRIPTION INCOME (§ 455)
- SECTION 18. SPECIAL RULES FOR LONG-TERM CONTRACTS (§ 460)
- SECTION 19. TAXABLE YEAR OF DEDUCTION (§ 461)
- SECTION 20. RENT (§ 467)
- SECTION 21. INVENTORIES (§ 471)
- SECTION 22. LAST-IN, FIRST-OUT (LIFO) INVENTORIES (§ 472)
- SECTION 23. MARK-TO-MARKET ACCOUNTING METHOD FOR DEALERS IN SECURITIES (§ 475)
- SECTION 24. BANK RESERVES FOR BAD DEBTS (§ 585)
- SECTION 25. INSURANCE COMPANIES (§§ 832, 833)
- SECTION 26. DISCOUNTED UNPAID LOSSES (§ 846)
- SECTION 27. REAL ESTATE MORTGAGE INVESTMENT CONDUIT (REMIC) (§§ 860A-860G)
- SECTION 28. RESERVED
- SECTION 29. FUNCTIONAL CURRENCY (§ 985)
- SECTION 30. RESERVED
- SECTION 31. ORIGINAL ISSUE DISCOUNT (§§ 1272, 1273)
- SECTION 32. MARKET DISCOUNT BONDS (§ 1278)
- SECTION 33. SHORT-TERM OBLIGATIONS (§ 1281)
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