INCOME TAX — Internal Revenue Bulletin 2011-5

Accounting methods, automatic consent for Blue Cross/Blue

Shield and certain other health organizations to change method of accounting for unearned premiums (Notice 4) 2, 282 Accrual of liabilities (RP 17) 5, 441 Cost-of-living adjustments for inflation for 2011 (RP 12) 2, 297 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 4) 4, 424 Electronic Funds Transfer (EFT) of depository taxes (TD 9507)

3, 305 Employer-provided vehicles, cents-per-mile rule, maximum ve hicle values for 2011 (RP 11) 4, 329 Extension of Fast Track Settlement (FTS) for SB/SE taxpayers

pilot program (Ann 5) 4, 430 Guidance under section 162(m)(6) (Notice 2) 2, 260 Health FSA/HRA debit cards, over-the-counter drug purchases

(Notice 5) 3, 314 Implementation of rules governing tax return preparers (Notice

3, 315 Income recognition for advance payments received from the sale

of gift cards (RP 18) 5, 443 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

January 2011 (RR 2) 2, 256 Letter rulings:

And determination letters, areas which will not be issued

from:

Associate Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 111 Associate Chief Counsel (International) (RP 7) 1, 233 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 ; correction (Ann 7) 5, 446 Methods of accounting, automatic and non-automatic changes

(RP 14) 4, 330