This is the table of contents of Internal Revenue Bulletin IRB 2011-23. 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.
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.
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 June 2011.
Final regulations under section 367 of the Code address the treatment of certain income and assets related to the leasing of aircraft or vessels in foreign commerce. The regulations reflect statutory changes made by the American Jobs Creation Act of 2004. In general, the regulations will affect United States shareholders of controlled foreign corporations that derive income from the leasing of aircraft or vessels in foreign commerce and U.S. persons that transfer property subject to these leases to a foreign corporation.
Final regulations under section 3402(t) of the Code provide guidance on withholding and reporting requirements that apply to certain payments made by government entities to persons providing property or services.
Proposed regulations under section 3402(t) of the Code provide guidance on whether section 3402(t) withholding would apply to certain payments by government entities made on or after January 1, 2014, under existing contracts that are not materially modified.
This notice provides interim guidance to third party settlement organizations (TPSOs) on backup withholding obligations under section 3406 of the Code and its accompanying regulations.
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