This is the table of contents of Internal Revenue Bulletin IRB 2011-08. 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 regulations under section 1001 of the Code clarify the extent to which the deterioration in an issuer’s financial condition is taken into account to determine whether a modified debt instrument will be recharacterized as an instrument that is not debt.
Proposed regulations under section 7623(a) of the Code relate to the payment of rewards and awards under section 7623(b).
Proposed regulations under section 1273 of the Code clarify the circumstances in which property is traded on an established market (that is, publicly traded) for purposes of determining the issue price of a debt instrument. A public hearing is scheduled for April 13, 2011.
Proposed regulations under section 6049 of the Code extend the annual information reporting requirement with respect to bank deposit interest to all nonresident alien individuals who are residents of any foreign country. These proposed regulations withdraw the 2002 proposed regulations which would require reporting only for nonresident aliens that are residents of Canada. A public hearing is scheduled for April 28, 2011.
This notice provides adjusted limitations on housing expenses for tax year 2011 for purposes of section 911 of the Code. Notices 2006-87, 2007-25, 2007-77, 2008-107, and 2010-27 superseded.
A list is provided of organizations now classified as private foundations.
The IRS has revoked its determination that Acclimation Incorporated of Stockton, CA; At Your Service: Prestigious In-Home Care, Inc., of San Antonio, TX; Civil Liberty and Indigent Parents Institution and Charity of Adams Run, SC; Debt Serve, Inc., of Fort Lauderdale, FL; and International Fund for Protection of Victims of Crimes, Inc., of New York, NY, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
Proposed regulations under section 7623(a) of the Code relate to the payment of rewards and awards under section 7623(b).
Proposed regulations under section 7623(a) of the Code relate to the payment of rewards and awards under section 7623(b).
Proposed regulations under section 7623(a) of the Code relate to the payment of rewards and awards under section 7623(b).
Proposed regulations under section 7623(a) of the Code relate to the payment of rewards and awards under section 7623(b).
This notice provides that the procedure for determining the amount of income tax withholding on wages of nonresident alien employees changes for wages paid after December 31, 2010.
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