Table of Contents

• Notice 2011-90
  • Cost-of-Living Adjusted Limits for 2012
  • Drafting Information
• Notice 2011-91
• Rev. Proc. 2011-55
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. DRAFTING INFORMATION