Internal Revenue Bulletin:  2011-42 

October 17, 2011 


T.D. 9546 T.D. 9546

Final regulations under section 142 of the Code provide the definition of solid waste disposal facilities for purposes of the rules applicable to tax-exempt bonds issued by state and local governments to finance solid waste disposal facilities.

REG-111283-11 REG-111283-11

Proposed regulations describe swaps and similar agreements that fall within the meaning of section 1256(b)(2)(B) of the Code. The proposed regulations also revise the definition of a notional principal contract under regulations section 1.446-3. A public hearing is scheduled for January 19, 2012.

REG-128224-06 REG-128224-06

Proposed regulations under section 67 of the Code provide guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a). A public hearing is scheduled for December 19, 2011.

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