Internal Revenue Bulletin: 2011-37
September 12, 2011
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Table of Contents
T.D. 9538
AGENCY:
ACTION:
SUMMARY:
DATES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background
Explanation of Provisions
Special Analyses
Amendments to the Regulations
PART 1—INCOME TAXES
Drafting Information
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