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Abbreviations›Rev. Rul. 2011-15, 2011-30 I.R.B. 57

ESTATE TAX

Internal Revenue Bulletin 2011-35 · 2026-10-03 edition · updated 2026-10-04 · United States

Automatic five-month extensions for certain pass-through enti ties (TD 9531) 31, 79 Election to apply the rules under section 1022 of the Code (Notice

  1. 35, 184 Regulations:

26 CFR 1.6081–2, –6, added; 1.6081–2T, –6T, added; 54.6081–1, removed; automatic five-month extensions for certain pass-through entities (TD 9531) 31, 79 Safe harbor guidance with respect to section 1022 of the Code

(RP 41) 35, 188 Valuation of certain farm, etc., real property under section 2032A

(RR 17) 33, 160

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