This is the table of contents of Internal Revenue Bulletin IRB 2011-03. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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Final and temporary regulations under section 6302 of the Code relate to Federal Tax Deposits (FTDs) by Electronic Funds Transfer (EFT) and provide rules requiring depositors to use EFT for all FTDs and eliminate rules regarding FTD coupons.
This notice modifies in part Notice 2010-59, 2010-39 I.R.B. 396, to allow the use of health FSA and HRA debit cards to purchase over-the-counter drugs that are prescribed. Notice 2010-59 modified.
Final and temporary regulations under section 6302 of the Code relate to Federal Tax Deposits (FTDs) by Electronic Funds Transfer (EFT) and provide rules requiring depositors to use EFT for all FTDs and eliminate rules regarding FTD coupons.
This procedure provides that exempt organizations (other than private foundations or section 509(a)(3) supporting organizations) that normally have annual gross receipts of not more than $50,000 are not required to file an annual information return on Form 990 for taxable years beginning on or after January 1, 2010. Those organizations must file an annual electronic notice under section 6033(i). Rev. Procs. 83-23, 94-17, and 2003-21 modified and superseded.
The IRS has revoked its determination that the Northwest Conservation Stewardship Fund of Seattle, WA, qualifies as an organization described in sections 501(c)(3) and 170(c)(2) of the Code.
A list is provided of organizations now classified as private foundations.
Final and temporary regulations under section 6302 of the Code relate to Federal Tax Deposits (FTDs) by Electronic Funds Transfer (EFT) and provide rules requiring depositors to use EFT for all FTDs and eliminate rules regarding FTD coupons.
Final and temporary regulations under section 6302 of the Code relate to Federal Tax Deposits (FTDs) by Electronic Funds Transfer (EFT) and provide rules requiring depositors to use EFT for all FTDs and eliminate rules regarding FTD coupons.
Final and temporary regulations under section 6302 of the Code relate to Federal Tax Deposits (FTDs) by Electronic Funds Transfer (EFT) and provide rules requiring depositors to use EFT for all FTDs and eliminate rules regarding FTD coupons.
This notice provides guidance regarding the requirement to obtain a preparer tax identification number (PTIN) and interim rules applicable during the implementation of new regulations governing tax return preparers.
This procedure updates Rev. Proc. 2010-15 and identifies circumstances under which the disclosure on a taxpayer’s income tax return with respect to an item or a position is adequate for the purpose of reducing the understatement of income tax under section 6662(d) of the Code and for the purpose of avoiding the tax return preparer penalty under section 6694(a) with respect to income tax returns. Rev. Proc. 2010-15 updated.
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