Table of Contents

• 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