Internal Revenue Bulletin: 2011-45 |
November 7, 2011 |
Table of Contents
REG-140280-09 REG-140280-09
Proposed regulations under section 6695 of the Code would modify existing regulations related to the tax return preparer penalties. A public hearing is scheduled for November 7, 2011.
Rev. Proc. 2011-52 Rev. Proc. 2011-52
Cost-of-living adjustments for 2012. This procedure sets forth the 2012 cost-of-living adjustments to certain items due to inflation as required under various provisions of the Code and Service guidance.
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