Table of Contents

• 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