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Abbreviations›Rev. Rul. 2011-1, 2011-2 I.R.B. 251

INCOME TAX—Cont.

Internal Revenue Bulletin 2011-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Penalties, substantial understatement, preparer penalty (RP 13)

3, 318 Private foundations, organizations now classified as (Ann 3) 3,

324 Proposed Regulations:

26 CFR Part 300.0, .4, .5, .6, amended; Parts 300.9 thru .11, added, user fees relative to retirement plan agents (REG–124018–10) 2, 301 Publication:

1220, changes affecting tax year 2010 filing of information returns (Ann 1) 2, 304 Real Estate Investment Trust (REIT) distressed debt (RP 16) 5,

440 Regulations:

26 CFR 1.1461–1, amended; 1.6302–1 thru –4, amended; 31.6071, amended; 31.6302–0 thru –2, –4, amended; 31.6302(c)–2A, removed; 31.6302(c)–3, amended; 40.6302(c)–1 thru –3, amended; 301.6302–1, amended; 301.6656–1, amended; 301.7502–2, removed; Electronic Funds Transfer (EFT) of depository taxes (TD 9507) 3, 305 Revocations, exempt organizations (Ann 2) 3, 324 Technical Advice Memoranda (TAMs) (RP 2) 1, 90 Test of procedures for mediation and arbitration for Offer in

Compromise (OIC) and Trust Fund Recovery Penalty (TFRP) cases in appeals (Ann 6) 4, 433 User fees relating to enrolled agents and enrolled retirement plan

agents (REG–124018–10) 2, 301

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▸Contents — Internal Revenue Bulletin 2011-5
Internal Revenue Bulletin 2011-5

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