Table of Contents

• Highlights of This Issue
  • EMPLOYEE PLANS
    • T.D. 9517
  • EXEMPT ORGANIZATIONS
    • Announcement 2011-27
  • ADMINISTRATIVE
    • Rev. Proc. 2011-23
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9517
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • I. Overview
      • II. Eligibility for Initial Enrollment
      • III. Eligibility for Re-enrollment
      • A. Requirement to file an application for renewal
      • B. Continuing professional education requirement
      • 1. Number of hours required
      • 2. Subject matter of continuing professional education— Core and Non-Core Subject Matter
      • 3. Qualifying Program Requirement
      • 4. Formal programs
      • 5. Alternate ways of earning continuing professional education credit
      • 6. Waivers
      • IV. Inactive Enrolled Actuaries
      • V. Standards of Performance
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 901—REGULATIONS GOVERNING THE PERFORMANCE OF ACTUARIAL SERVICES UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
      • §901.0 [Amended]
      • §901.10 [Amended]
      • §901.12 [Removed]
      • §901.13 [Redesignated as §901.12]
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Rev. Proc. 2011-23
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • Average Area Purchase Price
    • Qualified Mortgage Credit Certificate Program
    • Income Limitations for Qualified Mortgage Bonds and Mortgage Credit Certificates
    • Average Area and Nationwide Purchase Price Limitations
    • SECTION 3. APPLICATION
    • Average Area Purchase Price Safe Harbors
    • Nationwide Average Purchase Price
    • SECTION 4. AVERAGE AREA AND NATIONWIDE AVERAGE PURCHASE PRICES
    • SECTION 5. EFFECT ON OTHER DOCUMENTS
    • SECTION 6. EFFECTIVE DATES
    • SECTION 7. REQUEST FOR COMMENTS
    • SECTION 8. PAPERWORK REDUCTION ACT
    • SECTION 9. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2011-27
• 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