Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9518
    • Notice 2011-26
    • Notice 2011-27
    • Notice 2011-30
    • Notice 2011-31
    • Rev. Proc. 2011-25
  • ESTATE TAX
    • Notice 2011-31
  • ADMINISTRATIVE
    • T.D. 9518
    • Notice 2011-16
    • Notice 2011-26
    • Notice 2011-27
    • Notice 2011-31
    • Rev. Proc. 2011-25
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9518
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Summary of Comments
      • 1. Definition of a Specified Tax Return Preparer
      • 2. Definition of File
      • a. Mailing paper returns for taxpayer-clients
      • b. Acts of assistance beyond providing filing or delivery instructions to taxpayers
      • 3. Taxpayer Choice Statements to File in Paper Format
      • a. Taxpayer choice statement form
      • b. Only one spouse is required to sign the taxpayer choice statement for a joint return
      • c. Suggested alternatives to signed taxpayer choice statement
      • 4. Undue Hardship Waivers
      • 5. Administrative Exemptions
      • 6. Transition Period
      • 7. Electronic Filing Burden
      • 8. Filing Perfection Period
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-16
    • DRAFTING INFORMATION
  • Notice 2011-26
    • PURPOSE
    • BACKGROUND
    • DISCUSSION
      • Administrative Exemptions.
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Notice 2011-27
  • Notice 2011-30
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. REFERENCE PRICE
    • SECTION 4. INFLATION ADJUSTMENT AND CREDIT AMOUNT
    • SECTION 5. DRAFTING INFORMATION CONTACT
  • Notice 2011-31
    • For Returns Filed Before March 28, 2011
    • For Returns Filed On or After March 28, 2011
  • Rev. Proc. 2011-25
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. OTHER EXCLUSIONS FROM THE ELECTRONIC FILING REQUIREMENT
    • SECTION 5. REQUESTS FOR WAIVER OF THE ELECTRONIC FILING REQUIREMENT DUE TO UNDUE HARDSHIP
    • SECTION 6. WAIVER REQUEST FORM CLAIMING UNDUE HARDSHIP
    • SECTION 7. TIME FOR FILING A WAIVER REQUEST
    • SECTION 8. APPROVAL OF THE WAIVER REQUEST AND RECONSIDERATION OF DENIED WAIVER REQUESTS
    • SECTION 9. DOCUMENTING A TAXPAYER’S CHOICE TO FILE IN PAPER FORMAT
    • SECTION 10. EFFECTIVE DATE
    • SECTION 11. PAPERWORK REDUCTION ACT
    • SECTION 12. 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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