Internal Revenue Service United States Department of the Treasury

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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