Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9526
  • EXEMPT ORGANIZATIONS
    • Announcement 2011-34
  • ADMINISTRATIVE
    • Rev. Proc. 2011-34
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9526
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Summary of Comments and Explanation of Revisions
      • A. Scope of Regulations and Priority Rule
      • B. Application if T Is Unrelated to P or S
      • C. Adjustments Having the Effect of a Distribution or Contribution
      • D. Timing Rules for Deemed Distributions
      • E. Other Modifications
      • 1. Definition of property
      • 2. Deemed contribution when S acquires P stock from P
      • 3. Section 1.367(a)-3(a)
      • Effective/Applicability Dates
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • §1.367(a)-3T [Removed]
      • §1.367(b)-14T [Removed]
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Rev. Proc. 2011-34
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. APPLICATION
    • SECTION 5. AREAS NOT COVERED BY THIS REVENUE PROCEDURE
    • SECTION 6. EFFECTIVE DATE
    • SECTION 7. PAPERWORK REDUCTION ACT
    • SECTION 8. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2011-34
• 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
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin