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

EMPLOYMENT TAX

Internal Revenue Bulletin 2011-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Change of address for the Centralized Insolvency Operation

(Ann 77) 51, 874 Extending religious and family member FICA and FUTA

exceptions to disregarded entities (TD 9554) 50, 843 ; (REG–136565–09) 50, 851 ; correction (Ann 80) 51, 903 Proposed Regulations:

26 CFR 301.6402–2 thru –4, amended; claims for credit or refund (REG–137128–08) 28, 43 26 CFR 31.3121(b)(3)–1, amended; 31.3127–1, added; 31.3306(c)(5)–1, amended; 301.7701–2, amended; extending religious and family member FICA and FUTA exceptions to disregarded entities (REG–136565–09) 50, 851 Publication:

4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941) and Schedule R (Form 941), revised (RP 39) 30, 68 Regulations:

26 CFR 301.7502–1, amended; timely mailing treated as timely filing (TD 9543) 40, 470 26 CFR 31.3121(b)(3)–1T, added 31.3127–1T, added; 31.3306(c)(5)–1T, added 301.7701–2T, added; extending religious and family member FICA and FUTA exceptions to disregarded entities (TD 9554) 50, 843 ; correction (Ann 80) 51, 903 Section 6402 claims for credit or refund (REG–137128–08) 28,

43

December 27, 2011 v 2011–52 I.R.B.

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▸Contents — Internal Revenue Bulletin 2011-52
Internal Revenue Bulletin 2011-52

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