Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2011-14
    • Notice 2011-18
    • Rev. Proc. 2011-20
    • Announcement 2011-19
  • EMPLOYEE PLANS
    • Notice 2011-19
  • ADMINISTRATIVE
    • Notice 2011-14
    • Notice 2011-18
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-14
    • PURPOSE
    • THE HFA HARDEST HIT FUND PROGRAM
      • Overview
      • Approved State Programs and their Common Elements
    • THE EMERGENCY HOMEOWNERS’ LOAN PROGRAM AND SUBSTANTIALLY SIMILAR STATE PROGRAMS
      • Overview
      • Eligible Pre-Existing State Programs
      • Homeowners Eligible for Assistance and Operation of the EHLP and SSSPs
    • APPLICABLE PROVISIONS OF LAW
      • Characterization of Forgivable Loans and the HUD Notes
      • Income Tax Consequences to Homeowners
      • Information Reporting Obligations
    • SUMMARY OF FEDERAL TAX CONSEQUENCES OF PAYMENTS UNDER THE STATE PROGRAMS, THE EHLP, OR THE SSSPS TO ASSIST FINANCIALLY DISTRESSED HOMEOWNERS
    • PERSON TO CONTACT
  • Notice 2011-18
    • PURPOSE
    • BACKGROUND
    • TRANSITIONAL INFORMATION REPORTING REQUIREMENTS FOR ISSUERS OF STOCK REPORTING ORGANIZATIONAL ACTIONS TAKEN IN 2011
    • DRAFTING INFORMATION
  • Notice 2011-19
    • Purpose
    • Background
    • Readily tradable on an established securities market or established market
    • Effective Date
    • Drafting Information:
  • Rev. Proc. 2011-20
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. INQUIRIES
    • SECTION 4. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2011-19
    • SECTION 1. BACKGROUND
    • SECTION 2. TAX EXEMPT BONDS VOLUNTARY CLOSING AGREEMENT PROGRAM (TEB VCAP)
    • SECTION 3. 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
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin