This is the table of contents of Internal Revenue Bulletin IRB 2011-07. 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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Temporary and proposed regulations provide guidance about the treatment of fails charges for purposes of sections 871 and 881 of the Code, which generally require gross-basis taxation of foreign persons not otherwise subject to U.S. net-basis taxation and the withholding of such tax under sections 1441 and 1442.
Temporary and proposed regulations provide guidance about the treatment of fails charges for purposes of sections 871 and 881 of the Code, which generally require gross-basis taxation of foreign persons not otherwise subject to U.S. net-basis taxation and the withholding of such tax under sections 1441 and 1442.
Final regulations under section 468A of the Code provide guidance regarding contributions to qualified nuclear decommissioning trusts, including changes made to that section by the Energy Policy Act of 2005.
This announcement contains corrections to Rev. Proc. 2011-11, 2011-4 I.R.B. 329, published January 24, 2011, clarifying that the guidance is for calendar year 2011.
Correction to Revenue Ruling 2011-3 — 2011 covered compensation tables; permitted disparity. Revenue Ruling 2011-3 as it appears in the Internal Revenue Bulletin (IRB) that was published on January 24, 2011 (2011-4 I.R.B. 326) contains a typographical error in Attachment I. Revenue Ruling 2011-3 as it appears in the IRB has been corrected.
This notice provides temporary relief by allowing certain tax return preparers who have made a good faith effort to obtain a PTIN to prepare tax returns for compensation even though they have not received a PTIN.
This announcement contains corrections to Rev. Proc. 2011-11, 2011-4 I.R.B. 329, published January 24, 2011, clarifying that the guidance is for calendar year 2011.
This document contains corrections to final regulations (T.D. 9505, 2010-48 I.R.B. 755) providing guidance relating to certain provisions of the Code that apply to hybrid defined benefit pension plans.
This document contains a correction to proposed regulations (REG-132554-08, 2010-48 I.R.B. 783) providing guidance relating to certain provisions of the Code that apply to hybrid defined benefit pension plans.
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