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Introduction

SECTION 5. DRAFTING

Internal Revenue Bulletin 2011-17 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION CONTACT

The principal author of this notice is Martha S. McRee of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, contact Ms. McRee at (202) 622–3110 (not a toll-free call).

Instructions for Persons Answering Questions Relating to Foreign Financial Accounts on 2010 Federal Income Tax and Information Returns

Notice 2011–31

This notice provides guidance to taxpayers regarding how to answer questions related to foreign financial accounts (FFA) found on 2010 federal income tax and information returns, e.g., Schedule B of Form 1040, the “Other Information” section of Form 1041, Schedule B of Form 1065, and Schedule N of Form 1120, among others.

On February 26, 2010, the Financial Crimes Enforcement Network (FinCEN), a bureau within the Treasury Department, published a notice of proposed rulemaking (75 FR 8844) proposing amendments to the Bank Secrecy Act implementing regulations relating to the Form TD F 90–22.1, Report of Foreign Bank and Financial Accounts (FBAR), found at 31 CFR 1010.350 (formerly 31 CFR 103.24). Proposed revisions to the instructions for the FBAR

this notice, contact Keith Brau at (202) 622–4940 (not a toll-free call).

Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price

Notice 2011–30

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▸Contents — Internal Revenue Bulletin 2011-17

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