Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2011-21
    • Notice 2011-76
    • Announcement 2011-62
  • EMPLOYEE PLANS
    • Notice 2011-75
  • ESTATE TAX
    • Notice 2011-76
  • EXCISE TAX
    • T.D. 9544
    • REG-112805-10
    • Notice 2011-73
  • ADMINISTRATIVE
    • T.D. 9543
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2011-21
    • DRAFTING INFORMATION
  • T.D. 9544
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Statutory provisions
      • IRS guidance
      • Explanation of Provisions
      • I. Overview
      • II. Explanation of terms
      • A. Manufacturer or importer
      • B. Designated entity
      • C. Orphan drug sales
      • III. Information requested from covered entities
      • IV. Information provided by the Agencies
      • V. Fee calculation including adjustment
      • VI. Notice of preliminary fee calculation
      • VII. Dispute resolution process
      • VIII. Notification and payment of fee
      • IX. Tax treatment of fee
      • X. Refund claims
      • Availability of IRS documents
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 51—BRANDED PRESCRIPTION DRUG FEE
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
  • T.D. 9543
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Summary of Comments and Explanation of Provisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-73
    • I. PURPOSE AND BACKGROUND
    • II. PROPOSED AFFORDABILITY SAFE HARBOR FOR EMPLOYERS
    • III. REQUEST FOR COMMENTS
    • NO INFERENCE
    • DRAFTING INFORMATION
  • Notice 2011-75
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • YIELD CURVE AND SEGMENT RATES
    • 30-YEAR TREASURY SECURITIES INTEREST RATES
    • MINIMUM PRESENT VALUE SEGMENT RATES
    • DRAFTING INFORMATION
  • Notice 2011-76
    • PURPOSE
    • BACKGROUND
      • In General
      • Filing and Payment Dates
    • GUIDANCE
      • Forms 706 and 706-NA
      • Form 8939
      • Generation-Skipping Transfer (GST) Tax
      • Federal Income Tax Return for any Individual, Estate, or Trust, Form 709, and State Estate or Inheritance Tax
      • Penalty Relief
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-112805-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Special Analyses
      • Comments and Requests for a Public Hearing
      • Drafting Information
    • Proposed Amendments to the Regulations
      • PART 51—BRANDED PRESCRIPTION DRUGS
  • Announcement 2011-62
    • QUALIFYING ADVANCED COAL PROJECT PROGRAM
    • 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
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  • CUMULATIVE BULLETINS
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin