This is the table of contents of Internal Revenue Bulletin IRB 2011-28. 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.
Final regulations under section 41 of the Code implement changes to the credit for increasing research activities made by the Tax Relief and Health Care Act of 2006.
Proposed regulations under section 6402 of the Code provide guidance to taxpayers generally as to the proper place to file a claim for credit or refund.
This document provides notice of a public hearing on proposed regulations (REG-118761-09, 2011-21 I.R.B. 803) providing guidance concerning the time for taking into account deferred losses on the sale or exchange of property between members of a controlled group. A public hearing is scheduled for August 3, 2011.
The IRS has revoked its determination that A Family Budget Counseling, Inc., of Huntington City, NY; A Free Helpline, Inc., of Aliso Viejo, CA; Assisting a Non-Profit Corporation of Sacramento, CA; Building Affordable Communities and Housing Foundation of Camden, NJ; Credit Counseling of California of Roseville, MN; DebtScape, Inc., of Linthicum, MD; Educational Assistance Foundation for Descendants of Hungarian Immigrants in the Performing Arts, Inc., of Aventura, FL; Eyes for the World Eunice K. Fiorito Foundation, Ltd., of Washington, DC; Korean Senior Citizens Mutual Club of Los Angeles, CA; Northeast Family Care Center of North Canton, OH; Pulmonary Protection of Ohio of Canton, OH; Pulmonary Protection of Ohio of Findlay, OH; T Town, Inc., of Corona, CA; and Wellspring Renewal Center of Philo, CA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
Proposed regulations under section 6402 of the Code provide guidance to taxpayers generally as to the proper place to file a claim for credit or refund.
Proposed regulations under section 6402 of the Code provide guidance to taxpayers generally as to the proper place to file a claim for credit or refund.
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