This is the table of contents of Internal Revenue Bulletin IRB 2011-38. 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 regulations provide guidance relating to the use of actuarial tables in valuing annuities, interest for life or term of years, and remainder or reversionary interests. These regulations will affect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. These regulations are necessary because section 7520(c)(3) of the Code directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available.
This notice provides guidance on the tax treatment of cellular phones that employers provide to their employees primarily for noncompensatory business purposes. When an employer provides a cell phone to an employee for noncompensatory business reasons, the employee’s business use of the cell phone is excluded from gross income as a working condition fringe. The value of any personal use of an employer-provided cell phone can be excluded from income as a de minimis fringe benefit.
Final regulations provide guidance relating to the use of actuarial tables in valuing annuities, interest for life or term of years, and remainder or reversionary interests. These regulations will affect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. These regulations are necessary because section 7520(c)(3) of the Code directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available.
Final regulations provide guidance relating to the use of actuarial tables in valuing annuities, interest for life or term of years, and remainder or reversionary interests. These regulations will affect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. These regulations are necessary because section 7520(c)(3) of the Code directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available.
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