Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • REG-109564-10
    • Notice 2011-99
  • EXEMPT ORGANIZATIONS
    • Announcement 2011-76
  • ESTATE TAX
    • T.D. 9555
  • EMPLOYMENT TAX
    • T.D. 9554
    • REG-136565-09
  • ADMINISTRATIVE
    • Rev. Proc. 2011-58
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9555
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Summary of Comments and Explanation of Provisions
      • Section 20.2036-1(b)(1)(ii) — Determining the portion includible if the decedent’s retained annuity follows a preceding annuity interest.
      • Clarification of §20.2036-1(c)(1)(ii), paragraph (i) of Example 1.
      • Section 20.2036-1(c)(2)(ii) — Amount includible in the case of a graduated retained interest.
      • Section 20.2036-1(c)(2) — Inclusion under sections 2036 and 2033.
      • Organizational changes to and clarification of §20.2036-1(b) and (c).
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
    • Drafting Information
  • T.D. 9554
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
      • PART 301—PROCEDURE AND ADMINISTRATION.
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-99
    • Purpose
    • Request for Comments
    • Drafting Information
    • PROPOSED REVENUE PROCEDURE
    • Part III
    • Administrative, Procedural, and Miscellaneous
    • Rev. Proc. [XXXX-XX]
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. APPLICATION
    • SECTION 5. PROPORTIONAL METHOD OF ACCOUNTING
    • SECTION 6. EXAMPLES
    • SECTION 7. EFFECTIVE DATE
    • SECTION 8. EFFECT ON OTHER DOCUMENTS
    • SECTION 9. DRAFTING INFORMATION
  • Rev. Proc. 2011-58
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. APPLICATION
    • SECTION 4. EFFECTIVE DATE
    • SECTION 5. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-136565-09
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Proposed Effective/ Applicability Date:
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE.
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • REG-109564-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Removal of De Minimis Partner Rule in §1.704-1(b)(2)(iii)(e)
      • Proposed Effective Date
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2011-76
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin