Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2011-5
  • EXEMPT ORGANIZATIONS
    • REG-140108-08
    • Notice 2011-23
  • ADMINISTRATIVE
    • T.D. 9516
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9516
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Summary of Comment
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • §301.6103(n)-2T [Removed].
    • Drafting Information
  • Rev. Rul. 2011-5
    • DRAFTING INFORMATION
    • APPENDIX A
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-23
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. QUALIFIED NONPROFIT HEALTH INSURANCE ISSUERS
    • SECTION 4. CONDITIONS FOR TAX EXEMPTION
    • SECTION 5. ADDITIONAL INFORMATION REPORTING REQUIRED
    • SECTION 6. APPLICATION OF TAX ON EXCESS BENEFIT TRANSACTIONS
    • SECTION 7. APPLICATIONS FOR RECOGNITION OF EXEMPTION
    • SECTION 8. ANNUAL FILING REQUIREMENT PRIOR TO RECOGNITION OF EXEMPT STATUS
    • SECTION 9. EFFECTIVE DATE
    • SECTION 10. REQUEST FOR COMMENTS
    • SECTION 11. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-140108-08
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • I. In general
      • II. PPA changes to section 6104(c)
      • III. Related PPA provisions
      • IV. IRS disclosure procedures
      • Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • 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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  • CUMULATIVE BULLETINS
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin