Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2011-55
  • ADMINISTRATIVE
    • Notice 2011-54
    • Notice 2011-56
    • Announcement 2011-40
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-54
    • EFFECT ON OTHER DOCUMENTS
  • Notice 2011-55
    • I. Background and Purpose
    • II. Interim Guidance
  • Notice 2011-56
    • PURPOSE
    • BACKGROUND
    • INTERIM GUIDANCE
      • Change from Broker Default Average Basis Method
      • Ten Percent Reinvestment Rule and Fractional Shares
      • Lot Selection Methods Across Accounts
    • REQUEST FOR COMMENTS
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2011-40
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
• 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