This is the table of contents of Internal Revenue Bulletin IRB 2011-33. 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, temporary, and proposed regulations remove any references to, or requirement of reliance on, credit ratings in regulations under various sections of the Code and provide substitute standards of credit-worthiness where appropriate, pursuant to the Dodd-Frank Act.
Final, temporary, and proposed regulations remove any references to, or requirement of reliance on, credit ratings in regulations under various sections of the Code and provide substitute standards of credit-worthiness where appropriate, pursuant to the Dodd-Frank Act.
Final regulations under sections 381(c)(4) and 381(c)(5) of the Code provide guidance regarding the accounting method or combination of methods, including inventory methods, to use following certain corporate reorganizations and tax-free liquidations.
Special use value; farms; interest rates. The 2010 and 2011 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.
Final, temporary, and proposed regulations remove any references to, or requirement of reliance on, credit ratings in regulations under various sections of the Code and provide substitute standards of credit-worthiness where appropriate, pursuant to the Dodd-Frank Act.
Final, temporary, and proposed regulations remove any references to, or requirement of reliance on, credit ratings in regulations under various sections of the Code and provide substitute standards of credit-worthiness where appropriate, pursuant to the Dodd-Frank Act.
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