Internal Revenue Bulletin:  2011-25 

June 20, 2011 

INCOME TAX


Notice 2011-45 Notice 2011-45

This notice informs tax practitioners that until all of the conditions for becoming a registered tax return preparer are able to be satisfied, no individual may represent that he or she is a registered tax return preparer. This notice also informs tax practitioners that registered tax return preparers will be required to add a specified statement to all mediums of paid advertising and broadcasting.

Rev. Proc. 2011-35 Rev. Proc. 2011-35

This procedure provides survey guidelines and estimation procedures to be used for determining basis in stock acquired in transferred basis transactions. This procedure updates and expands Rev. Proc. 81-70, while at the same time it obsoletes Rev. Proc. 81-70 and Notice 2009-4 with respect to transferred basis transactions completed on or after June 20, 2011. Rev. Proc. 81-70 and Notice 2009-4 obsoleted in part.


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