Internal Revenue Bulletin:  2011-17 

April 25, 2011 

ESTATE TAX


Table of Contents

Notice 2011-31 Notice 2011-31

This notice provides guidance to taxpayers regarding how to answer questions related to foreign financial accounts (FFAs), found on 2010 federal income tax and information returns, e.g., Schedule B of Form 1040, the “Other Information” section of Form 1040, Schedule B of Form 1065, and Schedule N of Form 1120, among others.


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