Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2011-15
    • T.D. 9529
    • REG-101352-11
    • Rev. Proc. 2011-38
    • Rev. Proc. 2011-39
  • EXEMPT ORGANIZATIONS
    • Notice 2011-52
  • EMPLOYMENT TAX
    • Rev. Proc. 2011-39
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2011-15
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • T.D. 9529
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analysis
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-52
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. ANTICIPATED REGULATORY PROVISIONS
      • .01 Hospital Organizations Required to Meet the CHNA Requirements
      • (1) Organizations with the Principal Purpose of Providing Health Care
      • (2) Hospital Organizations Operating State-licensed Hospital Facilities
      • (3) Government Hospitals
      • .02 Hospital Organizations with Multiple Hospital Facilities
      • .03 Documentation of a CHNA
      • .04 How and When a CHNA Is “Conducted”
      • (1) When a CHNA Is Considered Conducted
      • (2) How a CHNA is Conducted
      • .05 Community Served by a Hospital Facility
      • .06 Persons Representing the Broad Interests of the Community
      • .07 Making a CHNA Widely Available to the Public
      • .08 Implementation Strategy
      • .09 How and When an Implementation Strategy is Adopted
      • .10 Excise Tax on Failures to Meet the CHNA Requirements
      • .11 Reporting Requirements Related to CHNAs
      • .12 Effective Dates
    • SECTION 4. RELIANCE
    • SECTION 5. REQUEST FOR COMMENTS
    • SECTION 6. DRAFTING INFORMATION
  • Rev. Proc. 2011-38
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. PROCEDURE
    • SECTION 5. EFFECTIVE DATE
    • SECTION 7. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Rev. Proc. 2011-39
    • Section 1 - Purpose
    • Section 2 - What’s New
    • Section 3 - General Requirements for Reproducing IRS Official Form 941, Schedule B, and Schedule R
    • Section 4 - Reproducing Form 941, Schedule B, and Schedule R for Software-Generated Paper Forms
    • Section 5 - Specific Instructions for Schedule R
    • Section 6 - OMB Requirements for Substitute Forms
    • Section 7 - Reproducible Copies of Forms
    • Section 8 - Effect on Other Documents
    • Section 9 - Helpful Information
• Part IV. Items of General Interest
  • REG-101352-11
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments on Public Hearing
      • Drafting Information
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
• 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
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