This is the table of contents of Internal Revenue Bulletin IRB 2011-06. 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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Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for February 2011.
Final regulations under section 1301 of the Code provide rules under the American Jobs Creation Act of 2004 relating to the averaging of farm and fishing income.
Final regulations under section 6012 of the Code allow the IRS to require corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the IRS.
Final regulations under sections 6229(c)(2) and 6501(e) of the Code define an omission from gross income for purposes of the six-year minimum period for assessment of tax attributable to partnership items and the six-year period for assessing tax.
Proposed regulations under sections 263A and 471 of the Code provide rules relating to capitalizing and allocating sales-based royalties, and adjusting the cost of merchandise inventory for sales-based vendor allowances. The regulations modify the simplified production method and the simplified resale method.
This notice modifies and supersedes Notice 2010-71, 2010-50 I.R.B. 822, which provides guidance on the annual fee imposed by section 9008 of the Affordable Care Act on certain manufacturers and importers (covered entities) of branded prescription drugs sold to certain government programs. The modifications affect information provided by a covered entity regarding controlled group members, orphan drugs, Medicare Part D rebates, and Medicaid rebates. Notice 2010-71 modified and superseded.
This notice provides rules under which taxpayers may make a one-time claim for payment of the credits and payments allowable under sections 6426 and 6427 of the Code for biodiesel (including renewable diesel) mixtures, alternative fuels, and alternative fuel mixtures sold or used during calendar year 2010.
This procedure sets forth the maximum face amount of Qualified Zone Academy Bonds (“QZABs”) that may be issued for each state for the calendar year 2011. For this purpose, “state” includes the District of Columbia and the possessions of the United States.
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