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IRB 2011-22

Table of Contents
(Dated May 31, 2011)
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This is the table of contents of Internal Revenue Bulletin IRB 2011-22. 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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Highlights of This Issue

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

INCOME TAX

Renewable electricity production, refined coal production, and Indian coal production; calendar year 2011 inflation adjustment factors and reference prices. This notice announces the calendar year 2011 inflation adjustment factors and reference prices for the renewable electricity production credit, refined coal production credit, and Indian coal production credit under section 45 of the Code.

2012 inflation adjusted amounts for Health Savings Accounts. This procedure provides the 2012 inflation adjusted amounts for Health Savings Accounts (HSAs) under section 223 of the Code.

ADMINISTRATIVE

Publication 4810, Specifications for Filing Form 8955-SSA, Registration Statement Identifying Separated Participants with Deferred Vested Benefits, Electronically, contains information to file Form 8955-SSA through the IRS FIRE (Filing Information Returns Electronically) system.

This document contains a correction to final regulations (T.D. 9518, 2011-17 I.R.B. 710) providing guidance to specified tax return preparers who prepare and file individual income tax returns using magnetic media under section 6011(e)(3) of the Code.

This announcement corrects the nonacquiescence to Robinson Knife Manufacturing Company and Subsidiaries v. Commissioner, 600 F. 3d 121 (2d Cir. 2010), published in I.R.B. 2011-9.



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