Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2011-42 

October 17, 2011 

Part III. Administrative, Procedural, and Miscellaneous

Table of Contents

  • Notice 2011-81
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SPECIAL M&IE RATES FOR TRANSPORTATION INDUSTRY
    • SECTION 4. RATE FOR INCIDENTAL EXPENSES ONLY DEDUCTION
    • SECTION 5. HIGH-LOW SUBSTANTIATION METHOD
    • SECTION 6. EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Notice 2011-82
    • PURPOSE
    • BACKGROUND
    • DISCUSSION
    • GUIDANCE
    • REQUEST FOR COMMENTS
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Rev. Proc. 2011-46
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. APPLICATION
    • SECTION 5. CHANGE IN METHOD OF ACCOUNTING
    • SECTION 6. EFFECT ON OTHER DOCUMENTS
    • SECTION 7. EFFECTIVE DATE
    • SECTION 8. DRAFTING INFORMATION
  • Rev. Proc. 2011-47
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND AND CHANGES
    • SECTION 3. DEFINITIONS
    • SECTION 4. PER DIEM SUBSTANTIATION METHOD
    • SECTION 5. HIGH-LOW SUBSTANTIATION METHOD
    • SECTION 6. LIMITATIONS AND SPECIAL RULES
    • SECTION 7. APPLICATION
    • SECTION 8. WITHHOLDING AND PAYMENT OF EMPLOYMENT TAXES
    • SECTION 9. EFFECTIVE DATE
    • SECTION 10. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Rev. Proc. 2011-48
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. PROCEDURE — FILING A SECTION 2053 PROTECTIVE CLAIM FOR REFUND
    • SECTION 5. PROCEDURE — NOTIFICATION FOR CONSIDERATION OF A SECTION 2053 PROTECTIVE CLAIM FOR REFUND
    • SECTION 6. EFFECTIVE DATE
    • SECTION 7. DRAFTING INFORMATION
Prev  Up  Next
  Home  

More Internal Revenue Bulletins