Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2011-32
    • Rev. Proc. 2011-22
    • Rev. Proc. 2011-27
    • Rev. Proc. 2011-28
    • Rev. Proc. 2011-29
    • Announcement 2011-28
  • ADMINISTRATIVE
    • T.D. 9519
    • T.D. 9520
    • Announcement 2011-29
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9520
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Revision
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • T.D. 9519
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Special Analyses
    • Adoption of the Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-32
    • EARTHQUAKE AND TSUNAMI DISASTER
    • QUALIFIED DISASTER RELIEF PAYMENTS EXCLUDED FROM RECIPIENT’S GROSS INCOME
    • DESIGNATION AS QUALIFIED DISASTER
    • SECTION 501(c)(3) ORGANIZATIONS
    • DRAFTING INFORMATION
  • Rev. Proc. 2011-22
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. WIRELESS TELECOMMUNICATION ASSETS
    • SECTION 4. SCOPE
    • SECTION 5. SAFE HARBOR METHOD OF ACCOUNTING
    • SECTION 6. APPLICATION OF SAFE HARBOR METHOD OF ACCOUNTING
    • SECTION 7. CHANGE IN METHOD OF ACCOUNTING
    • SECTION 8. EFFECT ON OTHER DOCUMENTS
    • SECTION 9. EFFECTIVE DATE
    • SECTION 10. DRAFTING INFORMATION
  • Rev. Proc. 2011-27
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. DEFINITIONS
    • SECTION 5. NETWORK ASSET MAINTENANCE ALLOWANCE METHOD FOR WIRELINE NETWORK ASSETS
    • SECTION 6. UNITS OF PROPERTY FOR WIRELINE NETWORK ASSETS
    • SECTION 7. CHANGE IN METHOD OF ACCOUNTING
    • SECTION 8. EFFECT ON OTHER DOCUMENTS
    • SECTION 9. EFFECTIVE DATE
    • SECTION 10. DRAFTING INFORMATION
  • Rev. Proc. 2011-28
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. DEFINITIONS
    • SECTION 5. NETWORK ASSET MAINTENANCE ALLOWANCE METHOD FOR WIRELESS NETWORK ASSETS
    • SECTION 6. UNITS OF PROPERTY FOR WIRELESS NETWORK ASSETS
    • SECTION 7. CHANGE IN METHOD OF ACCOUNTING
    • SECTION 8. EFFECT ON OTHER DOCUMENTS
    • SECTION 9. EFFECTIVE DATE
    • SECTION 10. DRAFTING INFORMATION
  • Rev. Proc. 2011-29
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. SAFE HARBOR ELECTION
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2011-28
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
  • Announcement 2011-29
• 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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