Internal Revenue Bulletin: 2011-50 |
December 12, 2011 |
Table of Contents
Rev. Proc. 2011-58 Rev. Proc. 2011-58
Theft losses from fraudulent investment arrangement. This procedure extends the safe harbor of Rev. Proc. 2009-20 to certain cases in which a lead figure in a specified fraudulent arrangement dies and a state or federal government entity brings a civil complaint against the lead figure or an associated entity. Rev. Proc. 2009-20 modified.
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