Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2011-25
    • REG-125949-10
    • Notice 2011-87
    • Rev. Proc. 2011-52
  • EMPLOYEE PLANS
    • Notice 2011-86
  • EXEMPT ORGANIZATIONS
    • Announcement 2011-70
  • ESTATE TAX
    • Rev. Proc. 2011-52
  • GIFT TAX
    • Rev. Proc. 2011-52
  • EXCISE TAX
    • Rev. Proc. 2011-52
  • ADMINISTRATIVE
    • REG-140280-09
    • Rev. Proc. 2011-52
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2011-25
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-86
    • I. Purpose
    • II. Background
    • III. Remedial Amendment Period Beginning Within First Five Plan Years
    • IV. Effect on Other Documents
    • V. Effective Date
    • DRAFTING INFORMATION
  • Notice 2011-87
    • 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
  • Rev. Proc. 2011-52
    • SECTION 1. PURPOSE
    • SECTION 2. CHANGES
    • SECTION 3. 2012 ADJUSTED ITEMS
    • SECTION 4. EFFECTIVE DATE
    • SECTION 5. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-140280-09
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Tax Return Preparers Subject to Due Diligence Requirements
      • Submission of Form 8867
      • Computation of Credit
      • Retention of Records
      • Exception to the Penalty Under Section 6695(g)
      • Proposed Effective and Applicability Dates
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-125949-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • 1. Overview
      • 2. Sales-Based Vendor Allowances
      • 3. Computation of Cost Complement under the Retail LCM Method
      • 4. Temporary Price Adjustments
      • Effective/Applicability Date
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2011-70
• 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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