Internal Revenue Bulletin: 2011-45 |
November 7, 2011 |
Table of Contents
- 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
- Drafting Information
- REG-125949-10
- Announcement 2011-70
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