Table of Contents

• Notice 2011-94
  • PURPOSE
  • BACKGROUND
  • REQUEST FOR COMMENTS
  • DRAFTING INFORMATION
• Rev. Proc. 2011-56
  • SECTION 1. PURPOSE AND CHANGES
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. DEFINITIONS
  • SECTION 5. APPLICATION
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. TRANSITION RELIEF
  • SECTION 8. EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Rev. Proc. 2011-57
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. PROCEDURE
  • EFFECTIVE DATE
  • DRAFTING INFORMATION