Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9539
    • Notice 2011-66
    • Rev. Proc. 2011-41
  • ESTATE TAX
    • Notice 2011-66
    • Rev. Proc. 2011-41
  • EXCISE TAX
    • T.D. 9537
    • REG-122813-11
  • ADMINISTRATIVE
    • T.D. 9537
    • REG-122813-11
    • Announcement 2011-43
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9539
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation and Summary of Comments
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • T.D. 9537
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-66
    • PURPOSE
    • BACKGROUND
    • GUIDANCE
      • I Section 1022 Election and Filing Requirements.
      • A. Section 1022 Election.
      • B. Method to Allocate Basis.
      • C. Reporting Requirements.
      • D. Time for Filing Return.
      • 1. In General.
      • 2. Relief Provisions.
      • II GST Tax in 2010.
      • A. With Respect to Decedents Who Died in 2010
      • B. Inter Vivos Direct Skips
      • C. Filing Deadlines
      • D. Application of Chapter 13 to Testamentary Transfers During 2010
      • III Transfer Certificates Under § 20.6325-1
      • IV Election to Treat a Trust as Part of an Estate Under Section 645
    • REQUEST FOR COMMENTS
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
    • PAPERWORK REDUCTION ACT
  • Rev. Proc. 2011-41
    • 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
  • REG-122813-11
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Proposed Effective Date
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
    • Drafting Information
  • Announcement 2011-43
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
      • PART 1—INCOME TAXES
      • §1.1502-13 Intercompany transactions.
• 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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  • We Welcome Comments About the Internal Revenue Bulletin