This is the table of contents of Internal Revenue Bulletin IRB 2011-47. 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 under section 181 of the Code provide rules that relate to deductions for the costs of producing qualified film and television productions. The regulations reflect changes to the law made by the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005, and affect persons that produce film and television productions within the United States.
Final, temporary, and proposed regulations under section 181 of the Code relate to deductions for the costs of producing qualified film and television productions that are specific to productions commending after December 31, 2007.
Final, temporary, and proposed regulations under section 181 of the Code relate to deductions for the costs of producing qualified film and television productions that are specific to productions commending after December 31, 2007.
This procedure announces where certain state housing finance agencies and HUD should send to the IRS the information required by Notice 2011-14, 2011-11 I.R.B. 544. This procedure also advises those agencies and HUD of Form 1098-MA, Mortgage Assistance Payments, which they may, at their option, use to provide to homeowners and the IRS the information required by Notice 2011-14.
2012 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2012, applicable to the dollar limitations on benefits and contributions under qualified retirement plans. Other limitations applicable to deferred compensation plans are also affected by these adjustments under section 415. The limitations that are adjusted by reference to section 415(d) generally will change for 2012 because the increase in the cost-of-living index met the statutory thresholds that trigger their adjustment. This notice also contains cost-of-living adjustments for several pension-related amounts in restating the data in IR-2011-103 issued October 20, 2011.
The IRS has revoked its determination that National Heritage Foundation, Inc., of Falls Church, VA, qualifies as an organization described in sections 501(c)(3) and 170(c)(2) of the Code.
Final regulations under section 6707A of the Code provide guidance with respect to the penalties applicable to the failure to include with any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction.
This notice provides that enrolled retirement plan agents are not required to obtain a preparer tax identification number (PTIN).
This procedure announces where certain state housing finance agencies and HUD should send to the IRS the information required by Notice 2011-14, 2011-11 I.R.B. 544. This procedure also advises those agencies and HUD of Form 1098-MA, Mortgage Assistance Payments, which they may, at their option, use to provide to homeowners and the IRS the information required by Notice 2011-14.
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