Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 351.—Transfer to Corporation Controlled by Transferor

26 CFR 1.351–3: Basis to transferee corporations.

This revenue procedure provides rules for satisfying the reporting requirements of § 1.351–3 for taxpayers acquiring stock in transferred basis transactions. See Rev. Proc. 2011-35, page 890, Section 5.

Section 358.— Basis to Distributees

26 CFR 1.358–6: Stock basis in certain triangular reorganizations.

This revenue procedure provides survey guidelines and estimation procedures to be used for determining basis in stock acquired in certain triangular reorganizations. See Rev. Proc. 2011-35, page 890.

Section 362.—Basis to Corporations

26 CFR 1.362–1: Basis to corporations.

This revenue procedure provides survey guidelines and estimation procedures to be used for determining basis in stock acquired in transferred basis transactions. See Rev. Proc. 2011-35, page 890.

Section 368.—Definitions Relating to Corporate Reorganizations

26 CFR 1.368–3: Basis to transferee corporations.

This revenue procedure provides rules for satisfying the reporting requirements of § 1.368–3 for taxpayers acquiring stock in transferred basis transactions. See Rev. Proc. 2011-35, page 890, Section 5.

Section 4376.—Self- Insured Health Plans

The Affordable Care Act added new sections 4375, 4376, 4377, and 9511 to the Code. This notice re

quests public comments on the implementation of these new sections, which impose fees to be paid by issuers of health insurance policies and self-insured health plan sponsors. See Notice 2011-35, page 879.

Section 4377.—Definitions and Special Rules

The Affordable Care Act added new sections 4375, 4376, 4377, and 9511 to the Code. This notice requests public comments on the implementation of these new sections, which impose fees to be paid by issuers of health insurance policies and self-insured health plans sponsors. See Notice 2011-35, page 879.

Section 9511.—Patient- Centered Outcomes Research Trust Fund

The Affordable Care Act added new sections 4375, 4376, 4377, and 9511 to the Code. This notice requests public comments on the implementation of these new sections, which impose fees to be paid by issuers of health insurance policies and self-insured health plans sponsors. See Notice 2011-35, page 879.

2011–25 I.R.B. 878 June 20, 2011