INCOME TAX

Rev. Rul. 2011–14, page 31. Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for July 2011.

Notice 2011–47, page 34. This notice provides for the suspension of certain requirements under section 42 of the Code for low-income housing credit projects in Missouri in order to provide emergency housing relief needed as a result of the devastation caused by severe storms, tornadoes, and flooding in that state beginning on April 19, 2011.

Notice 2011–50, page 35. Credit for carbon dioxide sequestration; 2011 section 45Q inflation adjustment factor. This notice publishes the inflation adjustment factor for the credit for carbon dioxide (CO ) sequestration under section 45Q of the Code for cal2 endar year 2011. The amount of credit must be adjusted for inflation for taxable years beginning in a calendar year after 2009.

Notice 2011–51, page 36. This notice extends interim guidance provided in Notice 2010–79, 2010– 49 I.R.B. 809, on the modification of section 833 treatment of certain health organizations.