This is the table of contents of Internal Revenue Bulletin IRB 2011-34. 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.
This notice provides supplemental guidance on the determination of when state and local bonds (as defined in section 103(c) of the Code) are considered "issued" for purposes of volume cap limitations on private activity bonds under section 146 and other bond volume caps under Federal law. Notice 2010-81 amended and supplemented.
This notice provides for the suspension of certain requirements under section 42 of the Code for low-income housing credit projects in order to provide emergency housing relief needed as a result of the devastation caused by severe storms, tornadoes, straight-line winds, and flooding in Alabama beginning on April 15, 2011.
Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in August 2011; the 24-month average segment rates; the funding transitional segment rates applicable for August 2011; and the minimum present value transitional rates for July 2011.
The IRS has revoked its determination that Bentley Foundation of Sun City, CA; Dance Academy Stars of Marble Falls, TX; Helping Hands Outreach of Victorville, CA; North American Housing Counseling Community Development Corp., Inc., of Houston, TX; Prevailer Community Development Corporation of Lufkin, TX; Silverstein Family Foundation of Watertown, NY; The Sunnyside Foundation, Inc., of Long Island City, NY; and Tradewinds Foundation, Inc., of New Hartford, NY, qualify as organizations described in sections 501(c)(3) and 170(c)(2) 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.