Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2011-40
    • Rev. Proc. 2011-32
  • ADMINISTRATIVE
    • Rev. Proc. 2011-31
    • Announcement 2011-31
    • Announcement 2011-32
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-40
    • BACKGROUND
    • INFLATION ADJUSTMENT FACTORS AND REFERENCE PRICES
    • PHASE-OUT CALCULATION
    • CREDIT AMOUNT BY QUALIFIED ENERGY RESOURCE AND FACILITY, REFINED COAL, AND INDIAN COAL
    • DRAFTING AND CONTACT INFORMATION
  • Rev. Proc. 2011-31
    • Part A. General
      • Sec. 1. Purpose
      • Sec. 2. Where To File and How to Contact the IRS, Information Returns Branch (IRB)
      • Sec. 3. Form 4419, Application for Filing Information Returns Electronically (FIRE)
      • Sec. 4. Due Dates
      • Sec. 5. Amended Returns
      • Sec. 6. Definition of Terms
      • Sec. 7. State Abbreviations
      • Sec. 8. Foreign Country Codes
    • Part B. Electronic Filing Specifications
      • Sec. 1. General
      • Sec. 2. Electronic Filing Approval Procedure
      • Sec. 3. Test Files
      • Sec. 4. Electronic Submissions
      • Sec. 5. PIN Requirements
      • Sec. 6. Electronic Filing Specifications
      • Sec. 7. Connecting to the FIRE System
      • Sec. 8. Common Submission Errors and Problems
    • Part C. Record Format Specifications and Record Layouts
      • Sec. 1. Transmitter “T” Record
      • Sec. 2. Sponsor “S” Record
      • Sec. 3. Administrator “A” Record
      • Sec. 4. Participant “P” Record
      • Sec. 5. End of Transmission “F” Record
  • Rev. Proc. 2011-32
    • SECTION 1. PURPOSE
    • SECTION 2. 2012 INFLATION ADJUSTED ITEMS
    • SECTION 3. EFFECTIVE DATE
    • SECTION 4. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2011-31
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
  • Announcement 2011-32
• 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
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin