This is the table of contents of Internal Revenue Bulletin IRB 2011-32. 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 August 2011.
This notice describes transition rules for phased implementation of Chapter 4 of the Code.
This notice enlarges the period within which individuals may request equitable relief from joint and several liability under section 6015(f) of the Code.
Final, temporary, and proposed regulations under section 9815 of the Code contain amendments implementing the requirements regarding internal claims and appeals and external review processes for group health plans and health insurance coverage in the group and individual markets under provisions of the Affordable Care Act. These rules are intended to respond to feedback on the regulations and to assist plans and issuers in coming into full compliance with the law.
Final, temporary, and proposed regulations under section 9815 of the Code contain amendments implementing the requirements regarding internal claims and appeals and external review processes for group health plans and health insurance coverage in the group and individual markets under provisions of the Affordable Care Act. These rules are intended to respond to feedback on the regulations and to assist plans and issuers in coming into full compliance with the law.
Final, temporary, and proposed regulations under section 9815 of the Code contain amendments implementing the requirements regarding internal claims and appeals and external review processes for group health plans and health insurance coverage in the group and individual markets under provisions of the Affordable Care Act. These rules are intended to respond to feedback on the regulations and to assist plans and issuers in coming into full compliance with the law.
Final, temporary, and proposed regulations under section 9815 of the Code contain amendments implementing the requirements regarding internal claims and appeals and external review processes for group health plans and health insurance coverage in the group and individual markets under provisions of the Affordable Care Act. These rules are intended to respond to feedback on the regulations and to assist plans and issuers in coming into full compliance with the law.
This notice provides a proposed revenue procedure that will update Rev. Proc. 2000-43, 2000-2 C.B. 404, which provides guidance regarding ex parte communications between Appeals and other Internal Revenue Service functions. Comments should be submitted by August 18, 2011.
This notice enlarges the period within which individuals may request equitable relief from joint and several liability under section 6015(f) of the Code.
Discontinuance of high-low method for substantiating travel expenses. This announcement advises taxpayers that the IRS intends to discontinue authorizing the high-low per diem method for substantiating lodging, meal, and incidental expenses incurred in traveling away from home under section 274(d) of the Code.
The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.