Internal Revenue Bulletin:  2011-46 

November 14, 2011 


Notice 2011-88 Notice 2011-88

This notice postpones the effective date for potential backup withholding obligations imposed under section 3406 of the Code for payments made in settlement of payment card and third party network transactions (section 6050W payments).

Notice 2011-89 Notice 2011-89

This notice provides transitional relief from penalties for a section 6050W filer reporting incorrect information on information returns (Form 1099-K) and payee statements filed under section 6050W of the Code.

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