INCOME TAX
Internal Revenue Bulletin 2011-7 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9508, page 495. REG–132724–10, page 498. Temporary and proposed regulations provide guidance about the treatment of fails charges for purposes of sections 871 and 881 of the Code, which generally require gross-basis taxation of foreign persons not otherwise subject to U.S. net-basis taxation and the withholding of such tax under sections 1441 and 1442.
T.D. 9512, page 473. Final regulations under section 468A of the Code provide guidance regarding contributions to qualified nuclear decommissioning trusts, including changes made to that section by the Energy Policy Act of 2005.
Announcement 2011–9, page 499. This announcement contains corrections to Rev. Proc. 2011–11, 2011–4 I.R.B. 329, published January 24, 2011, clarifying that the guidance is for calendar year 2011.
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