Table of Contents

• Highlights of This Issue
  • SPECIAL ANNOUNCEMENT
    • REG-116284-11
    • Notice 2011-80
  • INCOME TAX
    • Rev. Rul. 2011-23
    • T.D. 9547
    • REG-116284-11
    • Notice 2011-80
    • Notice 2011-83
  • EMPLOYEE PLANS
    • Notice 2011-84
  • ADMINISTRATIVE
    • REG-116284-11
    • Notice 2011-80
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9547
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Special Analyses
      • Drafting Information
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • §1.179C-1T [Removed]
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Rev. Rul. 2011-23
    • EFFECT ON OTHER REVENUE RULINGS
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-80
    • Purpose
    • Background
      • Section 1: Provisional PTINs
      • a. Deadline To Obtain a Provisional PTIN
      • b. Provisional PTINs Must be Continually Maintained
      • c. Continuing Education Requirements for Provisional PTIN Holders
      • Section 2: PTIN Renewed Annually on a Calendar Year Basis
      • Section 3. Certain PTIN Holders Required to be Fingerprinted
      • Section 4. Continuing Education Requirements for Registered Tax Return Preparers
      • a. Continuing Education Requirements to be Completed on a Calendar Year Basis
      • b. Continuing Education Requirements Prorated for Individuals Who Initially Become a Registered Tax Return Preparer During the Registration Year
      • Contact Information
  • Notice 2011-83
    • BACKGROUND
    • I. SUSPENSION OF INCOME LIMITATIONS
    • II. STATUS OF UNITS
      • A. Units in the first year of the credit period
      • B. Vacant units after the first year of the credit period
    • III. SUSPENSION OF NON-TRANSIENT REQUIREMENTS
    • IV. OTHER REQUIREMENTS
    • EFFECTIVE DATES
    • PAPERWORK REDUCTION ACT
    • DRAFTING INFORMATION
  • Notice 2011-84
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • YIELD CURVE AND SEGMENT RATES
    • 30-YEAR TREASURY SECURITIES INTEREST RATES
    • MINIMUM PRESENT VALUE SEGMENT RATES
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-116284-11
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Proposed Effective/Applicability Date
      • Special Analyses
      • INITIAL REGULATORY FLEXIBILITY ANALYSIS
      • Comments and Public Hearing
      • Drafting Information
    • Proposed Amendments to the Regulations
      • Part 300 — USER FEES
• 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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