This is the table of contents of Internal Revenue Bulletin IRB 2011-36. 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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Remittance basis charge. The Remittance Basis Charge (RBC) is a tax imposed by the government of the United Kingdom on long-term non-domiciliaries who elect to be taxed under the remittance basis of taxation. This ruling holds that the RBC, in combination with the remittance basis of taxation, is an income tax for which a credit is allowable under section 901 of the Code.
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 September 2011.
Proposed regulations under section 36B of the Code provide rules relating to the premium tax credit, enacted by section 1401 of the Affordable Care Act. A public hearing is scheduled for November 17, 2011.
The Pension Protection Act amended sections 72, 1035, and 7702B of the Code. This notice provides interim guidance on these amendments and requests comments on issues to be addressed in future guidance concerning the taxation of annuity and life insurance contracts with a long-term care insurance feature.
This announcement provides notice of a public hearing on proposed regulations (REG-151687-10, 2011-23 I.R.B. 867) that provide guidance relating to withholding by government entities on payments to persons providing property or services. A public hearing is scheduled for September 12, 2011.
This announcement provides notice of a public hearing on proposed regulations (REG-151687-10, 2011-23 I.R.B. 867) that provide guidance relating to withholding by government entities on payments to persons providing property or services. A public hearing is scheduled for September 12, 2011.
This document contains correcting amendments to final regulations (T.D. 9527, 2011-27 I.R.B. 1) that affect individuals who practice before the IRS and providers of continuing education programs. The regulations modify the rules governing practice before the IRS and the standards with respect to tax returns.
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