Internal Revenue Bulletin: 2011-48
November 28, 2011
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Table of Contents
Rev. Rul. 2011-26
ISSUE
LAW AND ANALYSIS
Section 274(h)(3)(A)
The Compact of Free Association Act of 1985
The Compact of Free Association Between the United States and the Republic of Palau
Section 274(h)(6)
HOLDING
EFFECT ON OTHER DOCUMENTS
DRAFTING INFORMATION
Rev. Rul. 2011-27
BACKGROUND
INFLATION-ADJUSTED AMOUNTS UNDER § 1274A
EFFECT ON OTHER DOCUMENTS
DRAFTING INFORMATION
T.D. 9553
AGENCY:
ACTION:
SUMMARY:
DATES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background
Summary of the Comment and Explanation of Provisions
A. Air transportation excise tax
B. Indoor tanning services excise tax
C. Firearms excise tax and harbor maintenance tax
Availability of IRS documents
Special Analyses
Adoption of Amendments to the Regulations
PART 301—PROCEDURE AND ADMINISTRATION
§301.7701-2T [Removed]
Drafting Information
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