Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9508
    • REG-132724-10
    • T.D. 9512
    • Announcement 2011-9
  • EMPLOYEE PLANS
    • Announcement 2011-16
  • ADMINISTRATIVE
    • Notice 2011-11
    • Announcement 2011-9
    • Announcement 2011-10
    • Announcement 2011-11
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9512
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • 1. Definitional Matters
      • A. Definition of Nuclear Decommissioning Costs
      • B. Estimated Useful Life
      • 2. Matters Relating to Special Transfers and Schedules of Deduction Amounts
      • A. General Comment
      • B. Deemed Payment Date for Special Transfers
      • C. Extension of Deadline for Actual Payment of Special Transfers
      • D. Special Transfers with Respect to Nuclear Power Plants that have been Transferred
      • E. Special Transfer over More Than One Year
      • F. Acceleration of Special Transfer Deduction
      • G. Basis of Property Contributed in a Special Transfer
      • H. Miscellaneous Special Transfer Issues
      • 3. Transfers of Nuclear Power Plants and their Associated Qualified Funds
      • A. Ambiguity Relating to a Plant that has Ceased Producing Electric Energy
      • B. Tax-Free Transfer of a Qualified Fund
      • 4. Miscellaneous Matters
      • A. Minor Changes in Wording to Reflect Deregulation in Certain Jurisdictions
      • B. New Schedule of Ruling Amounts When License is Extended
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
    • §§1.468A-0T through 1.468A-9T [Removed]
      • §1.468A-0 Nuclear decommissioning costs; table of contents.
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
  • T.D. 9508
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Effective/Applicability Date
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1— INCOME TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-11
• Part IV. Items of General Interest
  • REG-132724-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendment to the Regulations
      • PART 1— INCOME TAXES
    • Drafting Information
  • Announcement 2011-9
    • Drafting Information
  • Announcement 2011-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
      • PART 1—INCOME TAXES
      • §1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
  • Announcement 2011-11
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
      • §1.411(b)(5)-1 [Corrected]
  • Announcement 2011-16
    • Drafting Information
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin