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Introduction

SECTION 2. CHANGES FROM REV.

Internal Revenue Bulletin 2011-3 · 2026-10-03 edition · updated 2026-10-04 · United States

PROC. 2010–15

.01 This revenue procedure has been updated to include reference to: (i) the section 6662(i) increased accuracy-related penalty in the case of nondisclosed noneconomic substance transactions; (ii) the section 6662(j) increased accuracy-related penalty in the case of undisclosed foreign financial asset understatements; and (iii) the Schedule UTP, Uncertain Tax Position Statement, a new schedule required of certain corporations.

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▸Contents — Internal Revenue Bulletin 2011-3
Internal Revenue Bulletin 2011-3

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