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Abbreviations›Rev. Rul. 2011-27, 2011-48 I.R.B. 805

INCOME TAX

Internal Revenue Bulletin 2011-48 · 2026-10-03 edition · updated 2026-10-04 · United States

Adopting a method of accounting or taxable year on behalf of a

foreign corporation (REG–114749–09) 48, 819 Automatic five-month extensions for certain pass-through enti ties (TD 9531) 31, 79 Basis of stock (Notice 56) 29, 54 Bonds, tribal economic development bonds (Ann 71) 46, 770 Capitalization of electric utility transmission and distribution

property, safe-harbor method (RP 43) 37, 326 Certain enrolled retirement plan agents not required to obtain a

PTIN (Notice 91) 47, 792 Chapter 4 implementation (Notice 53) 32, 124

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▸Contents — Internal Revenue Bulletin 2011-48

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