Bulletin No. 2011-20May 16, 2011

HIGHLIGHTSOF THIS ISSUEThese synopses are intended only as aids to the reader inidentifying the subject matter covered. They may not berelied upon as authoritative interpretations.

INCOME TAX

T.D. 9522, page 780.Final regulations under section 1563 of the Code, that apply toa controlled group of corporations, clarify that a corporationthat satisfies the controlled group rules for stock ownershipand qualification is a member of such group, without regard toits status as a component member.

Notice 2011–37, page 785.This notice extends to taxable years that begin before the datethat final regulations under regulations section 1.67–4 are pub-lished in the Federal Register, the interim guidance providedin Notice 2010–32, 2010–16 I.R.B. 594, Notice 2008–166,2008–52 I.R.B. 1372, and Notice 2008–32, 2008–11 I.R.B593, on the treatment under section 67 of the Code of invest-ment advisory costs and other costs subject to the 2-percentfloor under section 67(a) that are integrated as part of onecommission or fee paid to the trustee or executor and are in-curred by a trust other than a grantor trust or an estate. Notice2010–32 modified and superseded.

Announcement 2011–30, page 791.This announcement contains a rescheduled notice of publichearing on proposed regulations (REG–146097–09, 2011–8I.R.B. 516) providing guidance on the reporting requirementsfor interest on deposits maintained at U.S. offices of certain fi-nancial institutions and paid to nonresident alien individuals. Apublic hearing is rescheduled for May 18, 2011.

EXCISE TAX

Rev. Proc. 2011–24, page 787.This revenue procedure establishes a dispute resolutionprocess for the preliminary fee calculation for the 2011 annualfee imposed on covered entities engaged in the business ofmanufacturing or importing branded prescription drugs. Thefee was enacted by section 9008 of the Patient Protectionand Affordable Care Act, as amended by section 1404 of theHealth Care and Reconciliation Act of 2010. The proceduredescribes the information necessary to assert a fee error, de-scribes how the information must be formatted and submitted,identifies who may submit the information, and provides thedate by which the information must be provided.

ADMINISTRATIVE

T.D. 9523, page 781.Final regulations under Part 300 of the Code amend the regula-tions relating to the imposition of user fees for enrolled agentsand enrolled retirement plan agents.

Notice 2011–38, page 785.This notice announces an extension to calendar years 2011and 2012 and modification of the pilot program announced inNotice 2009–93, 2009–51 I.R.B. 863. Notice 2009–93 au-thorized filers of certain information returns to truncate an indi-vidual payee’s nine-digit identifying number on specified paperpayee statements furnished for calendar years 2009–2010, ifthe filers met certain requirements. Notice 2009–93 modified.

(Continued on the next page)

Finding Lists begin on page ii.

Notice 2011–39, page 786.The Department of Treasury and the Service invite public com-ment on recommendations for items that should be includedon the 2011-2012 Guidance Priority List. Taxpayers may sub-mit recommendations for guidance at any time during the year.Please submit recommendations by June 1, 2011, for possibleinclusion on the original 2011-2012 Guidance Priority List. Rec-ommendations received after June 1, 2011, will be reviewedfor inclusion in the next periodic update.

May 16, 2011 2011–20 I.R.B.

The IRS MissionProvide America’s taxpayers top-quality service by helpingthem understand and meet their tax responsibilities and en-

force the law with integrity and fairness to all.

IntroductionThe Internal Revenue Bulletin is the authoritative instrument ofthe Commissioner of Internal Revenue for announcing officialrulings and procedures of the Internal Revenue Service and forpublishing Treasury Decisions, Executive Orders, Tax Conven-tions, legislation, court decisions, and other items of generalinterest. It is published weekly and may be obtained from theSuperintendent of Documents on a subscription basis. Bulletincontents are compiled semiannually into Cumulative Bulletins,which are sold on a single-copy basis.

It is the policy of the Service to publish in the Bulletin all sub-stantive rulings necessary to promote a uniform application ofthe tax laws, including all rulings that supersede, revoke, mod-ify, or amend any of those previously published in the Bulletin.All published rulings apply retroactively unless otherwise indi-cated. Procedures relating solely to matters of internal man-agement are not published; however, statements of internalpractices and procedures that affect the rights and duties oftaxpayers are published.

Revenue rulings represent the conclusions of the Service on theapplication of the law to the pivotal facts stated in the revenueruling. In those based on positions taken in rulings to taxpayersor technical advice to Service field offices, identifying detailsand information of a confidential nature are deleted to preventunwarranted invasions of privacy and to comply with statutoryrequirements.

Rulings and procedures reported in the Bulletin do not have theforce and effect of Treasury Department Regulations, but theymay be used as precedents. Unpublished rulings will not berelied on, used, or cited as precedents by Service personnel inthe disposition of other cases. In applying published rulings andprocedures, the effect of subsequent legislation, regulations,

court decisions, rulings, and procedures must be considered,and Service personnel and others concerned are cautionedagainst reaching the same conclusions in other cases unlessthe facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code.This part includes rulings and decisions based on provisions ofthe Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation.This part is divided into two subparts as follows: Subpart A,Tax Conventions and Other Related Items, and Subpart B, Leg-islation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous.To the extent practicable, pertinent cross references to thesesubjects are contained in the other Parts and Subparts. Alsoincluded in this part are Bank Secrecy Act Administrative Rul-ings. Bank Secrecy Act Administrative Rulings are issued bythe Department of the Treasury’s Office of the Assistant Secre-tary (Enforcement).

Part IV.—Items of General Interest.This part includes notices of proposed rulemakings, disbar-ment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative indexfor the matters published during the preceding months. Thesemonthly indexes are cumulated on a semiannual basis, and arepublished in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

2011–20 I.R.B. May 16, 2011

May 16, 2011 2011–20 I.R.B.

Part I. Rulings and Decisions Under the Internal Revenue Codeof 1986Section 1563.—Definitionsand Special Rules26 CFR 1.1563–1: Definition of controlled group ofcorporations and component members and relatedconcepts.

T.D. 9522

DEPARTMENT OF THETREASURYInternal Revenue Service26 CFR Part 1

Clarification of ControlledGroup Qualification Rules

AGENCY: Internal Revenue Service(IRS), Treasury.

ACTION: Final regulation.

SUMMARY: This document contains a fi-nal regulation that applies to a controlledgroup of corporations. The regulation clar-ifies that a corporation that satisfies thecontrolled group rules for stock owner-ship and qualification is a member of suchgroup, without regard to its status as a com-ponent member.

DATES: Effective Date: This regulation iseffective on April 11, 2011.

Applicability Date: For date of applica-bility, see §1.1563–1(e).

FOR FURTHER INFORMATIONCONTACT: Grid Glyer (202) 622–7930(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background and Explanation ofProvisions

This document contains an amendmentto 26 CFR Part 1. On September 29, 2009,a notice of proposed rulemaking(NPRM) regarding the controlled groupqualification rules under §1.1563–1was published in the Federal Register(REG–135005–07, 2009–47 I.R.B. 681[74 FR 49829]). The NPRM proposedto amend §1.1563–1 to clarify that a

corporation described in section 1563(b)as an excluded member of a controlledgroup of corporations is nevertheless amember of the group. The NPRM furtherproposed to add an example demonstratingthat a controlled group of corporations canconsist solely of excluded members.

One comment was received and nopublic hearing was requested or held. Thepublic comment concerned the treatmentof gross receipts between members ofa controlled group of corporations forpurposes of section 41, which providesa tax credit to taxpayers for increasingtheir research activities. In particular,the comment refers to CCA 200233011,dated May 1, 2002. In that CCA, the IRSOffice of Chief Counsel concluded firstthat a domestic corporation and its major-ity-owned foreign subsidiaries should betreated as a single taxpayer for purposesof sections 41(f)(1)(A)(i), 41(f)(5) and1563(a) because they were members ofthe same controlled group of corporationseven though the foreign subsidiaries weretreated as excluded members of the group.

Second, the IRS Office of Chief Coun-sel concluded that, given the particularfacts and circumstances of that case, thetaxpayer should exclude sales to its ma-jority-owned foreign subsidiaries whencomputing gross receipts for purposes ofdetermining its base amount under section41(c). The commenter requested guidanceon the facts and circumstances that causedthe IRS Office of Chief Counsel to excludesuch sales in computing gross receipts.The IRS and the Treasury Departmentbelieve that the requested guidance is out-side the scope of the NPRM, which onlyinvolves the first issue addressed in theCCA, and is consistent with the conclu-sion of the CCA on that issue.

However, the final regulation makesone clarifying change. Paragraph (a)(1)(ii)of the proposed regulation states thatin determining whether a corporation isincluded in a controlled group of cor-porations, section 1563(b) shall not betaken into account. Section 1563(b) de-fines a component member, including anexcluded member and an additional mem-ber. Paragraph (a)(1)(ii) as now revised

will also provide that the underlying reg-ulation, §1.1563–1(b), which defines acomponent member, shall not be takeninto account in determining the membersof a controlled group.

Special Analyses

It has been determined that this regu-lation is not a significant regulatory ac-tion as defined in Executive Order 12866.Therefore, a regulatory assessment is notrequired. It also has been determined thatsection 553(b) of the Administrative Pro-cedure Act (5 U.S.C. chapter 5) does notapply to this regulation and because thisregulation does not impose a collection ofinformation on small entities, the Regula-tory Flexibility Act (5 U.S.C. chapter 6)does not apply. Pursuant to section 7805(f)this regulation has been submitted to theChief Counsel for Advocacy of the SmallBusiness Administration for comment onits impact on small business.

Drafting Information

The principal author of this regulation isGrid Glyer of the Office of Associate ChiefCounsel (Corporate). However, other per-sonnel from the IRS and the Treasury De-partment participated in its development.

* * * * *

Adoption of Amendments to theRegulations

Accordingly, 26 CFR part 1 is amendedas follows:

PART 1—INCOME TAXES

Paragraph 1. The authority citation forpart 1 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * *Par. 2. Section 1.1563–1 is amended

by:1. Redesignating paragraph (a)(1)(ii) as

paragraph (a)(1)(iii) and adding new para-graph (a)(1)(ii).

2. Adding Example 4 to paragraph(b)(4).

3. Adding a sentence at the end of para-graph (e).

2011–20 I.R.B. 780 May 16, 2011

The additions read as follows:

§1.1563–1 Definition of controlled groupof corporations and component membersand related concepts.

(a) * * *(1) * * *(ii) Special rules. In determining

whether a corporation is included in acontrolled group of corporations, section1563(b) and paragraph (b) of this sectionshall not be taken into account. For rulesdefining a component member of a con-trolled group of corporations, includingrules defining an excluded member andan additional member, see section 1563(b)and paragraph (b) of this section.

* * * * *(b) * * *(4) * * *Example 4. Individual A owns all of the stock of

corporations X, Y and Z. Each of these corporationsis an S corporation. X, Y, and Z are each members ofa brother-sister controlled group, even though eachsuch corporation is treated as an excluded member ofsuch group. See §1.1563–1(b)(2)(ii)(C).

* * * * *(e) Effective/Applicability date. * * *

Paragraph (a)(1)(ii) of this section appliesto taxable years beginning on or afterApril 11, 2011.

Steven T. Miller,Deputy Commissioner forServices and Enforcement.

Approved April 4, 2011.

Michael F. Mundaca,Assistant Secretary of

the Treasury (Tax Policy).

(Filed by the Office of the Federal Register on April 8, 2011,8:45 a.m., and published in the issue of the Federal Registerfor April 11, 2011, 76 F.R. 19907)

Section 9701.—Definitionsof General Applicability26 CFR 300.0: User fees; in general.

T.D. 9523

DEPARTMENT OF THETREASURYInternal Revenue Service26 CFR Part 300

User Fees Relating toEnrolled Agents and EnrolledRetirement Plan Agents

AGENCY: Internal Revenue Service(IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document containsamendments to the regulations relating tothe imposition of user fees for enrolledagents and enrolled retirement plan agents.The final regulations lower the initial en-rollment and renewal of enrollment userfees for enrolled agents and enrolled retire-ment plan agents and separate the enrolledretirement plan agent user fees from theenrolled agent user fees. The final regula-tions affect individuals who are, or applyto become, enrolled agents or enrolledretirement plan agents.

DATES: Effective Date: These regulationsare effective on April 19, 2011.

Applicability Date: For dates of ap-plicability, see §§300.5(d), 300.6(d),300.9(d), 300.10(d), and 300.11(d).

FOR FURTHER INFORMATIONCONTACT: Concerning the final reg-ulations, Emily M. Lesniak at (202)622–4570, or concerning cost methodol-ogy, Eva J. Williams at (202) 435–5514(not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

This document contains final regula-tions relating to the initial enrollment andrenewal of enrollment for enrolled agentsand enrolled retirement plan agents. TheIndependent Offices Appropriations Actof 1952, which is codified at 31 U.S.C.

9701, authorizes agencies to prescribe reg-ulations establishing user fees for servicesprovided by the agency. Regulations pre-scribing user fees are subject to the poli-cies of the President, which are currentlyset forth in the Office of Management andBudget Circular A–25 (the OMB Circu-lar), 58 FR 38142 (July 15, 1993). TheOMB Circular requires agencies seekingto impose user fees for providing specialbenefits to identifiable recipients to calcu-late the full cost of providing those bene-fits.

Section 330 of title 31 of the UnitedStates Code authorizes the Secretaryof the Treasury to regulate the practiceof representatives before the TreasuryDepartment. Pursuant to section 330of title 31, the Secretary has publishedregulations governing practice before theIRS in 31 CFR part 10 and reprintedthe regulations as Treasury DepartmentCircular No. 230 (Circular 230). Section10.4 of Circular 230 authorizes theCommissioner of Internal Revenue togrant status as an enrolled agent or enrolledretirement plan agent to applicants whodemonstrate special competence in taxmatters.

To become an enrolled agent or enrolledretirement plan agent, an applicant gener-ally must pass a special enrollment exam-ination and file an application for enroll-ment with the IRS. An individual grantedstatus as an enrolled agent or enrolled re-tirement plan agent as provided in §10.6(d)of Circular 230 must renew enrollment ev-ery three years to maintain active enroll-ment and be able to practice before theIRS.

On December 10, 2010, the TreasuryDepartment and the IRS published in theFederal Register (75 FR 76940) a noticeof proposed rulemaking proposing amend-ments to part 300 of title 26 of the Codeof Federal Regulations. The regulationsproposed to reduce the initial enrollmentand renewal of enrollment user fees for en-rolled agents and enrolled retirement planagents to $30 from $125. The reductionin user fees is necessary to account forthe reallocation of portions of the enrolledagent and enrolled retirement plan agentrenewal processes to the preparer tax iden-tification number (PTIN) application andrenewal process. The costs to the govern-ment for the reallocated portions of the en-rolled agent and enrolled retirement plan

May 16, 2011 781 2011–20 I.R.B.

agents initial enrollment and renewal ofenrollment processes are now recoveredby the user fee to apply for or renew aPTIN (T.D. 9503, 2010–47 I.R.B. 706 [75FR 60316]). Additionally, these regula-tions proposed to separate the enrolled re-tirement plan agent user fees from the en-rolled agent user fees.

A public hearing was scheduled for Jan-uary 14, 2011. The IRS did not receive anyrequests to testify at the public hearing, andthe hearing was cancelled.

The IRS received written comments inresponse to the proposed regulations. Af-ter careful consideration of the public com-ments, the Treasury Department and theIRS decided to adopt without substantivemodification the proposed regulations re-ducing the enrolled agent and enrolled re-tirement plan agent initial enrollment andrenewal of enrollment user fees to $30and separating the enrolled retirement planagent user fees from the enrolled agentuser fees.

Summary of Comments

The IRS received five comments inresponse to the notice of proposed rule-making. The comments were consideredand are available for public inspection atwww.regulations.gov or upon request. Thecomments related to the reduced enrolledagent user fees; Announcement 2010–81,2010–45 I.R.B. 638, which delayed therenewal period for enrolled agents whosesocial security or tax identification numberends in 4, 5, or 6; the recently publishedfinal regulations under section 6109 (T.D.9501, 2010–46 I.R.B. 651 [75 FR 60309]),which require tax return preparers whoprepare all or substantially all of a taxreturn or claim for refund for compensa-tion to have a PTIN; the final regulationsimplementing a $50 user fee to the IRSto apply for or renew a PTIN; and theproposed amendments to Circular 230(75 FR 51713). The IRS did not receiveany comments regarding the separationof the enrolled retirement plan agent userfees from the enrolled agent user fees.

The comments relating to the proposedregulations reducing the enrolled agentand enrolled retirement plan agent userfees are summarized in this preamble. Tothe extent that the comments raised is-sues regarding other Treasury Departmentguidance, the Treasury Department and

the IRS have considered or will considerthe comments in connection with the rele-vant guidance.

The IRS received two comments re-garding the amount of the user fees in theproposed regulations. One comment sup-ported reducing the initial enrollment andrenewal of enrollment user fees for en-rolled agents to $30. Another comment re-quested that the reduction in the user fee torenew enrollment as an enrolled agent bemade retroactive.

The Treasury Department and the IRStook steps to prevent duplication of costsfor enrolled agents whose enrollment re-newal period was scheduled to begin afterthe effective date of the user fee to ap-ply for or renew of PTIN, but before theenrolled agent user fees are reduced. Aspreviously discussed, the enrolled agentand enrolled retirement plan agent userfees are being reduced to account forthe reallocation of part of the enrollmentprocesses to the PTIN application andrenewal process. On October 14, 2010,the Treasury Department and the IRSissued Announcement 2010–81, whichdelayed the renewal period for enrolledagents who were scheduled to renewtheir enrollment between November 1,2010, and January 31, 2011. Thus, theannouncement delayed the renewal periodfor those enrolled agents required toboth renew their enrollment and obtain aPTIN between September 28, 2010 andJanuary 31, 2011 until guidance reducingthe renewal of enrollment user fees couldbe finalized.

Further, the OMB Circular providesthat Federal agencies should recover thefull cost of providing a special benefit toan identifiable recipient. Designation asan enrolled agent is a special benefit that isconferred upon a specific individual, andunder the OMB Circular, the IRS shouldrecover the full cost of providing this ben-efit. Prior to the implementation of theuser fee to apply for or renew a PTIN, thecost to the government to process an initialenrollment or renewal of enrollment ap-plication for an enrolled agent or enrolledretirement plan agent was $125. Thus, thereduced $30 user fee would not recover theentire cost to the government to processapplications submitted before the effectivedate of the regulations implementing theuser fee to apply for or renew a PTIN.

After considering the public comments,the Treasury Department and the IRS havedecided to adopt the proposed regulationswithout substantive modification.

Effective/Applicability Date

The Administrative Procedure Act pro-vides that substantive rules will not be ef-fective until thirty days after the final reg-ulations are published in the Federal Reg-ister (5 U.S.C. 553(d)). Final regulationsmay be effective prior to thirty days afterpublication if the publishing agency findsthat there is good cause for an earlier ef-fective date.

The Treasury Department and the IRSfinalized regulations that require all tax re-turn preparers who prepare all or substan-tially all of a tax return or claim for refundfor compensation to use a PTIN as theiridentifying number and to pay a $64.25fee, which includes the amount paid to thevendor, to apply for or renew a PTIN. Taxreturn preparers who prepare all or sub-stantially all of a tax return or claim for re-fund must obtain or renew their PTIN forthe 2011 tax season.

Circular 230 requires that, to maintainactive enrollment to practice before theIRS, enrolled agents must renew enroll-ment every third year after initial enroll-ment is granted. Under Circular 230, en-rolled agents with social security numbersor tax identification numbers ending in 4,5, or 6 were scheduled to renew their en-rollment between November 1, 2010 andJanuary 31, 2011. To enable these enrolledagents to renew their enrollment at thereduced fee, the IRS issued Announcement2010–81 on October 14, 2010, whichdelayed the renewal period for enrolledagents with social security numbers ortax identification numbers ending in 4,5, or 6. The renewal process cannotbe reinstated until these regulations arefinalized; otherwise, these enrolled agentswill pay twice for the IRS to performcompliance and suitability checks. Tominimize the disruption to the enrolledagent program caused by the delay ofrenewal, the renewal process must bereinstated as quickly as possible. Thus, theTreasury Department and the IRS find thatthere is good cause for these regulationsto be effective upon the publication of aTreasury decision adopting these rules asfinal regulations in the Federal Register.

2011–20 I.R.B. 782 May 16, 2011

Special Analyses

It has been determined that this finalrule is not a significant regulatory actionas defined in Executive Order 12866. Itis hereby certified that the regulations willnot have a significant economic impact ona substantial number of small entities. Ac-cordingly, a regulatory flexibility analy-sis is not required. This certification isbased upon the information that follows.The regulations do not place an additionalfiling requirement on enrolled agents orenrolled retirement plan agents and de-crease the enrollment costs already in ef-fect. Thus, the regulations should reducethe economic impact imposed by the cur-rent enrolled agent and enrolled retirementplan agent user fees.

It also has been determined that sec-tion 553(b) of the Administrative Proce-dure Act (5 U.S.C. chapter 5) does not ap-ply to these regulations, and because theregulations do not impose a collection ofinformation on small entities, the Regula-tory Flexibility Act (5 U.S.C. chapter 6)does not apply. Pursuant to section 7805(f)of the Code, the notice of proposed rule-making was submitted to the Chief Coun-sel for Advocacy of the Small BusinessAdministration for comment on its impacton small business. The Chief Counsel forAdvocacy did not submit comments on thenotice of proposed rulemaking.

Drafting Information

The principal author of these regula-tions is Emily M. Lesniak, Office of theAssociate Chief Counsel (Procedure andAdministration).

* * * * *

Adoption of Amendments to theRegulations

Accordingly, 26 CFR part 300 isamended as follows:

PART 300—USER FEES

Paragraph 1. The authority citation forpart 300 continues to read in part as fol-lows:

Authority: 31 U.S.C. 9701.Par. 2. Section 300.0 is amended by:1. Redesignating paragraph (b)(9) as

paragraph (b)(12).2. Adding new paragraph (b)(9).

3. Adding paragraphs (b)(10) and(b)(11).

The additions and revisions read as fol-lows.

§300.0 User fees; in general.

* * * * *(b) * * *(9) Taking the special enrollment exam-

ination to become an enrolled retirementplan agent.

(10) Enrolling an enrolled retirementplan agent.

(11) Renewing the enrollment of an en-rolled retirement plan agent.

* * * * *Par. 3. Section 300.4 is amended by

revising the heading to read as follows:

§300.4 Enrolled agent special enrollmentexamination fee.

* * * * *Par. 4. Section 300.5 is amended by

revising paragraphs (b) and (d) to read asfollows:

§300.5 Enrollment of enrolled agent fee.

* * * * *(b) Fee. The fee for initially enrolling

as an enrolled agent with the IRS is $30.

* * * * *(d) Effective/applicability date. This

section is applicable beginning April 19,2011.

Par. 5. Section 300.6 is amended byrevising paragraphs (b) and (d) to read asfollows:

§300.6 Renewal of enrollment of enrolledagent fee.

* * * * *(b) Fee. The fee for renewal of enroll-

ment as an enrolled agent with the IRS is$30.

* * * * *(d) Effective/applicability date. This

section is applicable beginning April 19,2011.

Par. 6. Redesignate §300.9 as §300.12.

§300.9 [Redesignated as §300.12]

Par. 7. Add new §300.9 to read asfollows:

§300.9 Enrolled retirement plan agentspecial enrollment examination fee.

(a) Applicability. This section appliesto the special enrollment examination tobecome an enrolled retirement plan agentpursuant to 31 CFR 10.4(b).

(b) Fee. The fee for taking the enrolledretirement plan agent special enrollmentexamination is $11 per part, which is thecost to the government for overseeing theexamination and does not include any feescharged by the administrator of the exam-ination.

(c) Person liable for the fee. The per-son liable for the enrolled retirement planagent special enrollment examination feeis the applicant taking the examination.

(d) Effective/applicability date. Thissection is applicable beginning April 19,2011.

Par. 8. Section 300.10 is added to readas follows:

§300.10 Enrollment of enrolled retirementplan agent fee.

(a) Applicability. This section appliesto the initial enrollment of enrolled retire-ment plan agents with the IRS pursuant to31 CFR 10.5(b).

(b) Fee. The fee for initially enrollingas an enrolled retirement plan agent withthe IRS is $30.

(c) Person liable for the fee. The per-son liable for the enrollment fee is the ap-plicant filing for enrollment as an enrolledretirement plan agent with the IRS.

(d) Effective/applicability date. Thissection is applicable beginning April 19,2011.

Par. 9. Section 300.11 is added to readas follows:

§300.11 Renewal of enrollment of enrolledretirement plan agent fee.

(a) Applicability. This section appliesto the renewal of enrollment of enrolled re-tirement plan agents with the IRS pursuantto 31 CFR 10.5(b).

(b) Fee. The fee for renewal of enroll-ment as an enrolled retirement plan agentwith the IRS is $30.

(c) Person liable for the fee. The personliable for the renewal of enrollment fee isthe person renewing enrollment as an en-rolled retirement plan agent with the IRS.

May 16, 2011 783 2011–20 I.R.B.

(d) Effective/applicability date. Thissection is applicable beginning April 19,2011.

Steven T. Miller,Deputy Commissioner forServices and Enforcement.

Approved April 13, 2011.

Michael F. Mundaca,Assistant Secretary of

the Treasury (Tax Policy).

(Filed by the Office of the Federal Register on April 14, 2011,4:15 p.m., and published in the issue of the Federal Registerfor April 19, 2011, 76 F.R. 21805)

2011–20 I.R.B. 784 May 16, 2011

Part III. Administrative, Procedural, and MiscellaneousExtension of Interim Guidanceon Section 67 Limitations onEstates or Trusts

Notice 2011–37

PURPOSE

This notice extends to taxable years thatbegin before the date that final regulationsunder § 1.67–4 of the Income Tax Regula-tions are published in the Federal Regis-ter, the interim guidance provided in No-tice 2010–32, 2010–16 I.R.B. 594, Notice2008–116, 2008–52 I.R.B. 1372, and No-tice 2008–32, 2008–11 I.R.B. 593, on thetreatment under § 67 of the Internal Rev-enue Code of investment advisory costsand other costs subject to the 2-percentfloor under § 67(a) that are integrated aspart of one commission or fee paid to atrustee or executor (“Bundled FiduciaryFee”) and are incurred by a trust other thana grantor trust (nongrantor trust) or an es-tate. Notice 2010–32 is modified and su-perseded.

BACKGROUND

On January 16, 2008, the SupremeCourt of the United States issued its de-cision in Michael J. Knight, Trustee ofWilliam L. Rudkin Testamentary Trustv. Commissioner, 552 U.S. 181, 128 S.Ct. 782 (2008), holding that costs paidto an investment advisor by a nongrantortrust or estate generally are subject to the2-percent floor for miscellaneous itemizeddeductions under § 67(a). The IRS andthe Treasury Department expect to issueregulations under § 1.67–4 consistent withthe Supreme Court’s holding in Knight.The regulations also will address the issueraised when a nongrantor trust or estatepays a Bundled Fiduciary Fee for costsincurred in-house by the fiduciary, someof which are subject to the 2-percent floorand some of which are fully deductiblewithout regard to the 2-percent floor. TheIRS and Treasury Department intend thatfinal regulations will not be applicable totaxable years that begin before the datethat final regulations are published in theFederal Register.

Notice 2008–32 provided interim guid-ance that specifically addressed the treat-

ment of a Bundled Fiduciary Fee. In short,Notice 2008–32 provided that taxpayerswould not be required to determine theportion of a Bundled Fiduciary Fee that issubject to the 2-percent floor under § 67for any taxable year beginning before Jan-uary 1, 2008. Notice 2008–116 extendedthe interim guidance provided in Notice2008–32 to any taxable years begin-ning before January 1, 2009, and Notice2010–32 extended the interim guidanceprovided in Notice 2008–116 and Notice2008–32 to taxable years beginning beforeJanuary 1, 2010.

EXTENSION OF INTERIM GUIDANCE

Taxpayers will not be required to deter-mine the portion of a Bundled FiduciaryFee that is subject to the 2-percent floorunder § 67 for any taxable year beginningbefore the date that final regulations arepublished in the Federal Register. In-stead, for each such taxable year, taxpay-ers may deduct the full amount of the Bun-dled Fiduciary Fee without regard to the2-percent floor. Payments by the fiduciaryto third parties for expenses subject to the2-percent floor are readily identifiable andmust be treated separately from the other-wise Bundled Fiduciary Fee.

EFFECT ON OTHER DOCUMENTS

Notice 2010–32 is modified and super-seded.

CONTACT INFORMATION

The principal author of this noticeis Jennifer N. Keeney of the Office ofAssociate Chief Counsel (Passthroughs& Special Industries). For further in-formation regarding this notice, contactJennifer N. Keeney at (202) 622–3060.

Truncating Social SecurityNumbers on Paper PayeeStatements

Notice 2011–38

SECTION 1. PURPOSE

This notice announces an extensionand modification of the pilot program

announced in Notice 2009–93, 2009–51I.R.B. 863, which authorized filers ofcertain information returns to truncatean individual payee’s nine-digit identi-fying number on specified paper payeestatements furnished for calendar years2009 and 2010, if the filers met certain re-quirements. This notice extends the pilotprogram as to paper payee statements fur-nished for calendar years 2011 and 2012,in order to allow more time for the IRSand taxpayers to evaluate the program.This notice also modifies the requirementsannounced in Notice 2009–93 by exclud-ing Form 1098–C, Contributions of MotorVehicles, Boats, and Airplanes, from thepilot program as it is an “acknowledge-ment” required by section 170(f)(12),rather than a payee statement. Thereforeit is not included in the scope of this pilotprogram.

SECTION 2. BACKGROUND

An information return is a return, state-ment, form, or other document that mustbe filed with the IRS to report certainpayments or distributions to a payee oramounts received from a payee in a cal-endar year. See section 6724(d)(1); Treas.Reg. § 301.6721–1(g)(1). A filer is anyperson required to file an information re-turn. See Treas. Reg. § 301.6721–1(g)(6).A payee is any person who is requiredto receive a copy of the information setforth on an information return by thefiler of the return. See Treas. Reg.§ 301.6721–1(g)(5). A filer generallymust also furnish a payee statement toeach payee that contains the same infor-mation as the information return for thatpayee. See section 6724(d)(2); Treas.Reg. § 301.6722–1(d)(2). Generally, filersare required to furnish payee statementsto payees on or before January 31st of theyear following the calendar year for whichthe information return is made. See, e.g.,sections 6041(d) and 6042(c). Filers maybe subject to penalties for failure to filecorrect information returns or furnish cor-rect payee statements. See sections 6721and 6722.

Regulations, forms, or instructions toforms typically require that the payeestatement include the identifying numberof the payee. The three types of identi-

May 16, 2011 785 2011–20 I.R.B.

fying numbers applicable to individualsare social security numbers, IRS indi-vidual taxpayer identification numbers,and IRS adoption taxpayer identificationnumbers. All three of these identifyingnumbers are nine-digit numbers takingthe form 000–00–0000. Treas. Reg.§ 301.6109–1(a)(1)(i).

A person’s identifying number is sen-sitive personal information. A risk existsthat this information could be misappro-priated from a paper payee statement andmisused in various ways, such as to facili-tate identity theft.

SECTION 3. SCOPE

This notice applies only to paper payeestatements in the Form 1098 series (ex-cluding Form 1098–C, Contributions ofMotor Vehicles, Boats, and Airplanes),Form 1099 series, and Form 5498 series.Substitute and composite substitute state-ments (within the meaning of Treas. Reg.§ 301.6722–1(a)(1)) that meet the require-ments of this notice are also included. SeeRev. Proc. 2009–49, 2009–51 I.R.B. 879.

This notice does not apply to any infor-mation return filed with the IRS, any payeestatement furnished electronically, or anypayee statement not specified in this no-tice.

During this extended pilot program,truncation will be permitted only for indi-vidual identifying numbers on the paperpayee statements specified in this section.Truncation of payee employer identifica-tion numbers (EINs) or filer identifyingnumbers is not permitted. Truncation ofidentifying numbers is not permitted oninformation returns filed with the IRS oron any payee statements furnished elec-tronically.

SECTION 4. REQUIREMENTS

A filer must satisfy the requirementsset forth in this section to be authorizedto truncate identifying numbers for indi-viduals on the paper payee statements forcalendar years 2011 and 2012. The IRSwill treat a filer as having satisfied any re-quirement in Treasury and IRS guidance,whether in a regulation, form, or form in-structions, to include a payee’s identifyingnumber on a paper payee statement if thefollowing requirements are met:

.01 The identifying number is a socialsecurity number, IRS individual taxpayer

identification number, or IRS adoptiontaxpayer identification number;

.02 The identifying number is trun-cated by replacing the first five digits ofthe nine-digit number with asterisks orXs (for example, a social security number123–45–6789 would appear on the pa-per payee statement as ***–**–6789 orXXX–XX–6789); and

.03 The truncated identifying numberappears on a paper payee statement (in-cluding substitute and composite substi-tute statements) in the Form 1098 series(excluding Form 1098–C, Contributionsof Motor Vehicles, Boats, and Airplanes),Form 1099 series, or Form 5498 series forcalendar years 2011 and 2012.

Truncation of an identifying number ona paper payee statement in the mannerset forth in this Section 4 is authorizednotwithstanding calendar year 2011 forminstructions that state that the pilot pro-gram announced in Notice 2009–93 hasexpired.

SECTION 5. EFFECTIVE DATE

This notice is effective upon release.

SECTION 6. REQUEST FORCOMMENTS

The IRS invites the public to submitcomments on this notice by July 29, 2011,and is particularly interested in com-ments from payors that furnished paperpayee statements with truncated identi-fying numbers under the original pilotprogram as well as comments from payeesthat received paper payee statements withtruncated identifying numbers for eithercalendar year 2009 or 2010. The IRS isinterested in learning about issues encoun-tered by payors and payees alike. TheIRS also welcomes comments on whetherpayors should be allowed to truncate apayee’s EIN, whether truncation shouldbe permitted on additional types of payeestatements, and whether payors should beallowed to truncate a payee’s identifyingnumber on electronically furnished payeestatements.

Comments should be submitted to: In-ternal Revenue Service, CC:PA:LPD:PR(Notice 2011–38), Room 5203, P.O. Box7604, Ben Franklin Station, N.W., Wash-ington, D.C. 20044. Alternatively, com-ments may be hand delivered between the

hours of 8:00 a.m. and 4:00 p.m., Mon-day through Friday, to CC:PA:LPD:PR(Notice 2011–38), Courier’s Desk, Inter-nal Revenue Service, 1111 ConstitutionAvenue, N.W., Washington, D.C. Com-ments may also be transmitted electron-ically via the following e-mail address:Notice.Comments@irscounsel.treas.gov.Please include “Notice 2011–38” in thesubject line of any electronic communica-tions. All comments will be available forpublic inspection and copying.

SECTION 7. DRAFTINGINFORMATION

The principal author of this notice isTammie A. Geier of the Office of theAssociate Chief Counsel (Procedure andAdministration). For further informa-tion regarding this notice, please contactTammie A. Geier at (202) 622–4940 (nota toll-free call).

Public Comment Invitedon Recommendations for2011–2012 Guidance PriorityList

Notice 2011–39

The Department of Treasury and Inter-nal Revenue Service invite public com-ment on recommendations for items thatshould be included on the 2011–2012Guidance Priority List.

The Treasury Department’s Office ofTax Policy and the Service use the Guid-ance Priority List each year to identifyand prioritize the tax issues that shouldbe addressed through regulations, revenuerulings, revenue procedures, notices, andother published administrative guidance.The 2011–2012 Guidance Priority Listwill establish the guidance that the Trea-sury Department and the Service intend toissue from July 1, 2011, through June 30,2012. The Treasury Department and theService recognize the importance of pub-lic input to formulate a Guidance PriorityList that focuses resources on guidanceitems that are most important to taxpayersand tax administration. Published guid-ance plays an important role in increasingvoluntary compliance by helping to clarifyambiguous areas of the tax law.

2011–20 I.R.B. 786 May 16, 2011

As is the case whenever significantlegislation is enacted, the Treasury De-partment and the Service have continuedto dedicate substantial resources duringthe current plan year to published guid-ance projects necessary to implement theprovisions of the multitude of tax Actsthat have been enacted over the past sev-eral years including, but not limited to,the American Recovery and ReinvestmentTax Act of 2009, Pub. L. No. 111–5,123 Stat. 115, which was enacted onFebruary 17, 2009; the Hiring Incentivesto Restore Employment Act, Pub. L.No. 111–147, 124 Stat. 71, which wasenacted on March 18, 2010; the PatientProtection and Affordable Care Act, Pub.L. No. 111–148, 124 Stat. 119, which wasenacted on March 23, 2010; the HealthCare and Education Reconciliation Act,Pub. L. 111–152, 124 Stat. 1029, whichwas enacted on March 30, 2010; andthe Tax Relief, Unemployment InsuranceReauthorization, and Job Creation Act of2010, Pub. L. No. 111–312, 124 Stat.3296, which was enacted on December 17,2010. The Treasury Department andthe Service will continue to evaluate thepriority of each guidance project in lightof the above-mentioned tax legislation andother developments occurring during the2011–2012 plan year.

In reviewing recommendations and se-lecting projects for inclusion on the 2011-2012 Guidance Priority List, the TreasuryDepartment and the Service will considerthe following:

1. Whether the recommended guidanceresolves significant issues relevant tomany taxpayers;

2. Whether the recommended guidancepromotes sound tax administration;

3. Whether the recommended guidancecan be drafted in a manner that willenable taxpayers to easily understandand apply the guidance;

4. Whether the recommended guid-ance involves regulations that areoutmoded, ineffective, insufficient,or excessively burdensome and thatshould be modified, streamlined, ex-panded, or repealed;

5. Whether the Service can administerthe recommended guidance on a uni-form basis; and

6. Whether the recommended guidancereduces controversy and lessens theburden on taxpayers or the Service.

Taxpayers may submit recommenda-tions for guidance at any time during theyear. Please submit recommendations byJune 1, 2011, for possible inclusion onthe original 2011–2012 Guidance PriorityList. The Treasury Department and theService may update the 2011–2012 Guid-ance Priority List periodically to reflectadditional guidance that the Treasury De-partment and the Service intend to publishduring the plan year. The periodic updatesallow the Treasury Department and theService to respond to the need for addi-tional guidance that may arise during theplan year. Recommendations for guidancereceived after June 1, 2011, will be re-viewed for inclusion in the next periodicupdate.

Taxpayers are not required to submitrecommendations for guidance in any par-ticular format. Taxpayers should, how-ever, briefly describe the recommendedguidance and explain the need for the guid-ance. In addition, taxpayers may includean analysis of how the issue should be re-solved. It would be helpful if taxpayerssuggesting more than one guidance projectprioritize the projects by order of impor-tance. If a large number of projects are be-ing suggested, it also would be helpful ifthe projects were grouped in terms of high,medium or low priority.

Taxpayers should send written com-ments to:

Internal Revenue ServiceAttn: CC:PA:LPD:PR

(Notice 2011–39)Room 5203P.O. Box 7604Ben Franklin StationWashington, D.C. 20044

or hand deliver comments Mondaythrough Friday between the hours of8 a.m. and 4 p.m. to:

Courier’s DeskInternal Revenue ServiceAttn: CC:PA:LPD:PR

(Notice 2011–39)1111 Constitution Avenue, N.W.Washington, D.C. 20224

Alternatively, taxpayers may sub-mit comments electronically via

e-mail to the following address:Notice.Comments@irscounsel.treas.gov.Taxpayers should include “Notice2011–39” in the subject line. Allcomments submitted by the public willbe available for public inspection andcopying in their entirety.

For further information regarding thisnotice, contact Henry Schneiderman ofthe Office of Associate Chief Counsel(Procedure and Administration) at (202)622–3400 (not a toll-free call).

26 CFR 601.105: Examination of returns and claimsfor refund, credit, or abatement; determination ofcorrect tax liability.

Rev. Proc. 2011–24

SECTION 1. PURPOSE

This revenue procedure establishes adispute resolution process for the prelim-inary fee calculation for the 2011 annualfee imposed on covered entities engagedin the business of manufacturing or im-porting branded prescription drugs. Thefee was enacted by section 9008 of the Pa-tient Protection and Affordable Care Act(ACA), Public Law 111–148 (124 Stat.119 (2010)), as amended by section 1404of the Health Care and Education Rec-onciliation Act of 2010 (HCERA), Pub-lic Law 111–152 (124 Stat. 1029 (2010)).All references in this revenue procedure tosection 9008 are references to section 9008of the ACA, as amended by section 1404of HCERA.

SECTION 2. BACKGROUND

.01 Section 9008 imposes an annualfee on each covered entity with gross re-ceipts of over $5 million from branded pre-scription drug sales to any specified gov-ernment program or pursuant to coverageunder such program (branded prescriptiondrug sales). A covered entity is gener-ally any manufacturer or importer withgross receipts from branded prescriptiondrug sales. Multiple related manufactur-ers or importers may be treated as a sin-gle covered entity under certain circum-stances. See §9008(d)(2) and Part 1 of No-tice 2011–9, 2011–6 I.R.B. 459. The spec-ified government programs are the Medi-care Part D program, the Medicare Part B

May 16, 2011 787 2011–20 I.R.B.

program, the Medicaid program, and anyprogram under which branded prescriptiondrugs are procured by the Department ofVeterans Affairs (VA), Department of De-fense (DOD), and DOD’s TRICARE retailpharmacy program (the Programs). Feescollected under section 9008 are creditedto the Medicare Part B trust fund.

.02 Section 9008 sets the aggregate an-nual fee for all covered entities. For 2011,the aggregate fee is $2.5 billion. Thisaggregate fee is apportioned among thecovered entities for each year based oneach covered entity’s proportionate shareof branded prescription drug sales that aretaken into account during the previous cal-endar year. The Secretary of the Treasuryis to establish an annual payment date thatis no later than September 30 of each year.

.03 Special rules in section 9008 ex-clude sales of certain orphan drugs from“branded prescription drug sales”; providethat a covered entity’s branded prescrip-tion drug sales between $5 million and$400 million will only partially be takeninto account in determining a covered en-tity’s proportionate share of sales; and pro-vide a controlled group rule so that all per-sons that are treated as a single employerunder certain provisions of the InternalRevenue Code (Code) will be treated as asingle covered entity.

.04 Section 9008 requires the Secretaryof Health and Human Services, the Sec-retary of Veterans Affairs, and the Secre-tary of Defense (the Agencies) to reportto the Secretary of the Treasury, at suchtime and in such manner as the Secretary ofthe Treasury prescribes, the total brandedprescription drug sales under each Secre-tary’s jurisdiction. The provision includesthe detailed information to be included inthe reports by the respective Secretaries foreach specified government program.

.05 In Notice 2011–9, the Treasury De-partment and the Internal Revenue Ser-vice (IRS) described a proposed method-ology for calculating the section 9008 feeand the approach that the IRS will useto perform a preliminary 2011 fee calcu-lation for each covered entity. The IRSwill mail each covered entity notificationof its preliminary fee calculation for 2011by May 16, 2011. (The IRS requestedthat comments on this notice be submittedby June 15, 2011.) Under that methodol-ogy, the IRS will calculate each coveredentity’s fee for 2011 using data from the

2009 sales year. As set forth in Notice2011–9, the IRS asked covered entities tosubmit a Form 8947, Report of BrandedPrescription Drug Information, to the IRSby February 11, 2011, to provide data onbranded prescription drugs, orphan drugs,and rebates. In addition, any controlledgroup treated as a single covered entity un-der section 9008(d)(2) was asked to iden-tify on Form 8947 a single person as the“designated entity” to act for the controlledgroup with respect to the section 9008 fee.

.06 From the data on the Forms 8947,the IRS compiled a list of National DrugCodes (NDCs) for branded prescriptiondrugs sold to the Programs and, after ap-propriate due diligence, provided that listto the Agencies. The Agencies providedsales data to the IRS on the branded pre-scription drug sales for the 2009 sales yearby Program and NDC.

.07 After receiving the sales data fromthe Agencies, the IRS will make adjust-ments for orphan drug sales and rebates,and then calculate each covered entity’sbranded prescription drug sales taken intoaccount for purposes of the ratio set forthin section 9008(b)(1). The IRS will thenprovide a preliminary fee calculation for2011 for each covered entity by dividingeach covered entity’s branded prescriptiondrug sales taken into account under sec-tion 9008(b)(2) by the aggregate brandedprescription drug sales taken into accountfor all covered entities and multiplying thatfraction by the applicable amount for theyear as set forth in section 9008(b)(4). TheIRS will mail each covered entity notifica-tion of its preliminary fee calculation for2011 by May 16, 2011.

.08 The notification of the preliminaryfee calculation for 2011 will include: (1)the covered entity’s preliminary fee cal-culation; (2) the covered entity’s brandedprescription drug sales for 2009, by NDC,for each Program; (3) the covered entity’sbranded prescription drug sales for 2009taken into account after application ofsection 9008(b)(2); and (4) the aggregatebranded prescription drug sales for 2009taken into account for all covered entities.Covered entities will be able to reviewthis information before the June 15, 2011,deadline for commenting on the method-ology proposal in Notice 2011–9.

.09 The IRS will mail a final fee calcu-lation for 2011 to each covered entity byAugust 15, 2011, and payment of the fee

from each covered entity will be due nolater than September 30, 2011.

SECTION 3. SCOPE

This revenue procedure provides theprocess a covered entity may use to dis-pute what it believes are errors in its 2011preliminary fee calculation. This is theexclusive process available to coveredentities to dispute the preliminary fee cal-culation and obtain any change to data thatwould be reflected in the final fee calcula-tion mailed by the IRS by August 15, 2011.

SECTION 4. PROCEDURES FORDISPUTING A 2011 PRELIMINARYFEE CALCULATION

.01 Submission of claimed error(s) tothe IRS

Upon receipt of the notification thatcontains its 2011 preliminary fee calcula-tion from the IRS, a covered entity shouldreview the data contained in the notifica-tion. If the covered entity believes thatthe notification contains one or more er-rors in the mathematical calculation ofthe fee, the orphan drug or rebate data,the Program drug sales data, or any othererror, the covered entity must provide awritten error report to the IRS postmarkedby June 1, 2011, in order for a correctionto the claimed error(s) to be consideredby the IRS. If a designated entity filed aForm 8947 on behalf of the covered entity,the designated entity must also file anyerror report for the covered entity.

.02 Program drug sales data errorsIf a covered entity asserts that there has

been one or more errors in drug sales data,the entity must submit a separate error re-port for each Program with its asserted er-rors. Each report must include the follow-ing information:

(1) Entity name, entity number (if appli-cable, from Part I(a) of the Form 8947), ad-dress, and Employer Identification Num-ber (EIN) as previously reported on theForm 8947.

(2) The name, telephone number, ande-mail address (if available) of one or moreemployees or representatives of the entitywith whom the Agencies may discuss theclaimed errors. If the representative is notan employee of the entity, a Form 2848,Power of Attorney and Declaration of Rep-

2011–20 I.R.B. 788 May 16, 2011

resentative, must be filed with the error re-port.

(3) The name of the Program that re-ported the data, the NDC, the specificamount of sales data disputed, the pro-posed corrected amount, an explanation ofwhy the Agency should use the proposedcorrected data instead, and documentationof any Program drug sales data or otherinformation used to establish the existenceof any errors.

.03 Errors other than Program drugsales errors

If a covered entity asserts that there hasbeen one or more errors in the mathemat-ical calculation of the fee, the rebate data,the listing of an NDC for an orphan drug,or any other error (other than Program drugsales data errors), the entity must submitone error report, separated into sections bytype of error, and must include the follow-ing information:

(1) Entity name, entity number (if appli-cable, from Part I(a) of the Form 8947), ad-dress, and Employer Identification Num-ber (EIN) as previously reported on theForm 8947.

(2) The name, telephone number, ande-mail address (if available) of one or moreemployees or representatives of the entitywith whom the IRS and/or the Agenciesmay discuss the claimed errors. If the rep-resentative is not an employee of the entity,a Form 2848, Power of Attorney and Dec-laration of Representative, must be filedwith the error report.

(3) For a mathematical calculation er-ror, the specific calculation element(s) thatthe entity disputes and its proposed cor-rected calculation.

(4) For a rebate data error, the NDC forthe drug to which it relates; a discussionof whether the data used in the prelimi-nary fee calculation matches previously re-ported Form 8947 data on rebates; and ifthe data used in the preliminary fee cal-culation does match the Form 8947 data,an explanation of why the Form 8947 datawas erroneous and why the IRS should usethe proposed corrected data instead.

(5) For the listing of an NDC for anorphan drug, the name and NDC of theorphan drug; a discussion of whether thedata used in the preliminary fee calcu-lation matches previously reported Form8947 data on orphan drugs; and if thedata used in the preliminary fee calculationdoes match the Form 8947 data, an expla-

nation of why the Form 8947 data was er-roneous and why the IRS should use theproposed corrected data instead.

(6) For any other asserted error, an ex-planation of the nature of the error, how theerror affects the fee calculation, an expla-nation of how the entity established that anerror occurred, the proposed correction tothe error, and an explanation of why theIRS or Agency should use the proposedcorrected data instead.

(7) If an entity is using data to establishthe existence of an error and that data wasnot reported on Form 8947 or containedin the notification of the preliminary feecalculation, a description of what the datais, how the entity acquired the data, andwho maintains it.

(8) Documentation of any rebate and or-phan drug data, or other information usedto establish the existence of any errors.

.04 Form and manner of submission(1) Each covered entity must submit its

error report(s) in the following format andmanner:

(a) All error reports and the supportingdocumentation must be submitted on a sin-gle CD-ROM.

(b) A separate folder must be createdfor each Program with asserted drug salesdata errors and the corresponding filesfor each Program placed in the Programfolder. (For example, a Microsoft Excelspreadsheet file with drug sales data er-rors for the Medicaid program must beseparate from a Microsoft Excel spread-sheet file with drug sales data errors forthe Medicare Part D program). The folderand file names of the Microsoft Excel,Word, or Adobe files must include thename of the Program to which the assertederrors will be communicated. Assertederrors in Program drug sales data mustbe presented in a Microsoft Excel spread-sheet file (no version newer than 2007)in a format consistent with the data for-mat from Attachment 2 of the PreliminaryFee Calculation Letter (the IRS will mailthese letters (Letter 4657) by May 16,2011) showing the amount reported by theProgram and the corresponding amountasserted by the covered entity, with thedifference between the two.

(c) Asserted errors in mathematical cal-culations, rebate data, an NDC listing foran orphan drug, or any other asserted errorsmust be submitted on a separate MicrosoftExcel spreadsheet file (no version newer

than 2007). This spreadsheet file must beplaced in a folder separate from the Pro-gram sales data folder(s). The folder andfile names must distinguish these itemsfrom the Program sales data folder andfiles. These folders must also contain thecorresponding files for the asserted errors.

(d) A separate narrative for each Mi-crosoft Excel spreadsheet file must be sub-mitted and must be in Microsoft Word for-mat (no version newer than 2007).

(e) Supporting documentation for eachMicrosoft Excel spreadsheet file must bein Adobe Portable Document Format (noversion newer than 8.0), if not available inMicrosoft Word or Excel format.

(2) A covered entity must also providean additional copy of its error report(s)and supporting documentation in a sepa-rate folder labeled “IRS ComprehensiveError Report.”

.05 Alternative FormatsFormats for submission other than Mi-

crosoft Word or Excel, or Adobe PortableDocument format may be arranged on acase-by-case basis, if necessary, by con-tacting the first IRS representative listed inSection 6 of this revenue procedure.

.06 Address for submissionError reports and all supporting docu-

mentation must be mailed to:

Department of the TreasuryInternal Revenue Service1973 N. Rulon White Boulevard,

Mail Stop 4916Ogden, UT 84404

SECTION 5. REVIEW OF CLAIMEDERROR(S)

.01 In generalIf a claimed error involves a mathemat-

ical calculation or a correction to orphandrug or rebate data, the IRS will reviewthe information and determine whether tomake a correction. If a claimed error in-volves drug sales data provided by a Pro-gram, the IRS will provide the informationsent by the covered entity to the Agencywith jurisdiction over the appropriate Pro-gram to determine whether to make a cor-rection. For any other claimed error, theIRS will review the information and deter-mine whether the IRS or an Agency shoulddetermine whether to make a correction.

.02 Period of review of error reports andnotification of final determinations

May 16, 2011 789 2011–20 I.R.B.

(1) The IRS and the Agencies willreview the error reports to determinewhether to make the proposed correctionsto the covered entity’s preliminary feecalculation for 2011. The IRS will relyexclusively on the Agencies to make de-terminations with respect to any proposedcorrections to the Program drug sales data.The IRS will notify the covered entity inwriting of the final determination with re-spect to error reports when the IRS sendsthe covered entity the final fee calculationno later than August 15, 2011.

(2) The IRS will base a covered entity’sfinal fee determination solely on the dataused for the preliminary fee calculation to-gether with any adjustments to that datamade as a result of the dispute resolutionprocess described in this revenue proce-dure. To the extent any covered entity’spreliminary fee calculation is changed as aresult of the dispute resolution process, thefinal fee calculation for one or more cov-ered entities may differ from the prelimi-nary fee calculations those entities previ-ously received. Any such changes will bereflected in the covered entity’s final feecalculation for 2011.

SECTION 6. CONTACTINFORMATION

For questions regarding this disputeresolution process, contact Lou Milano at(908) 301–2118 (not a toll-free call). Forall other questions regarding this revenueprocedure, contact Celia Gabrysh at (202)622–3130 (not a toll-free call).

SECTION 7. EFFECTIVE DATE

This revenue procedure is effectiveMay 2, 2011.

SECTION 8. PAPERWORKREDUCTION ACT

The collections of information con-tained in this revenue procedure havebeen reviewed and approved by the Officeof Management and Budget in accor-dance with the Paperwork Reduction Act(44 U.S.C. § 3507) under control number1545–2209.

An agency may not conduct or sponsor,and a person is not required to respondto, a collection of information unless thecollection of information displays a validcontrol number.

The collections of information in thisrevenue procedure are in section 4.

This information is required to evaluatewhether an error report regarding a prelim-inary fee calculation is valid and justifiesan adjustment to the preliminary fee cal-culation. The likely respondents are busi-nesses.

The estimated total annual reportingand/or recordkeeping burden of this rev-enue procedure is 4,760 hours.

The estimated annual burden per re-spondent/recordkeeper varies from 8 hoursto 64 hours, depending on individual cir-cumstances, with an estimated averageburden of 40 hours. The estimated numberof respondents and/or record keepers is119.

The estimated frequency of responses isannual.

Books or records relating to a collectionof information must be retained as long astheir contents may become material in theadministration of the branded prescriptiondrug fee and any related internal revenuelaw. Generally, this information is confi-dential, as required by 26 U.S.C. § 6103.

2011–20 I.R.B. 790 May 16, 2011

Part IV. Items of General InterestGuidance on ReportingInterest Paid to NonresidentAliens; Hearing

Announcement 2011–30

AGENCY: Internal Revenue Service(IRS), Treasury.

ACTION: Notice of public hearing on pro-posed rulemaking.

SUMMARY: This document containsa rescheduled notice of public hear-ing on a notice of proposed rulemaking(REG–146097–09, 2011–8 I.R.B. 516)that was published in the Federal Reg-ister on Friday, January 7, 2011 (76 FR1105) providing guidance on the reportingrequirements for interest on deposits main-tained at U.S. offices of certain financialinstitutions and paid to nonresident alienindividuals.

DATES: The public hearing is beingrescheduled from Monday, April 25, 2011to Wednesday, May 18, 2011, at 10 a.m.

ADDRESSES: The public hearing is beingheld in the auditorium, Internal RevenueBuilding, 1111 Constitution Avenue, NW,Washington, DC. Send submissions to:CC:PA:LPD:PR (REG–146097–09), room5203, Internal Revenue Service, P.O. Box

7604, Ben Franklin Station, Washing-ton, DC 20044. Submissions may behand-delivered Monday through Fridaybetween the hours of 8 a.m. and 4 p.m.to CC:PA:LPD:PR (REG–146097–09),Courier’s Desk, Internal RevenueService, 1111 Constitution Avenue, NW,Washington, DC.

Alternatively, taxpayers may submitelectronic outlines of oral commentsvia the Federal eRulemaking Portal athttp://www.regulations.gov.

FOR FURTHER INFORMATIONCONTACT: Concerning the proposedregulations, Kathryn Holman at (202)622–3840; concerning submissions ofcomments, the hearing, and/or to beplaced on the building access list to at-tend the hearing, Richard A. Hurst atRichard.A.Hurst@irscounsel.treas.gov or(202) 622–7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

The subject of the public hearingis in the notice of proposed rulemak-ing (REG–146097–09) that was pub-lished in the Federal Register on Friday,January 7, 2011 (76 FR 1105).

Persons, who wish to present oral com-ments at the hearing that submitted writtencomments, must have submitted an out-line of the topics to be discussed and the

amount of time to be devoted to each topic(signed original and eight (8) copies) byFriday, April 8, 2011.

A period of 10 minutes is allotted toeach person for presenting oral comments.After the deadline for receiving out-lines has passed, the IRS will prepare anagenda containing the schedule of speak-ers. Copies of the agenda will be madeavailable, free of charge, at the hearing orin the Freedom of Information ReadingRoom (FOIA RR) (Room 1621) whichis located at the 11th and PennsylvaniaAvenue NW entrance, 1111 ConstitutionAvenue, NW, Washington, DC.

Because of access restrictions, the IRSwill not admit visitors beyond the imme-diate entrance area more than 30 minutesbefore the hearing starts. For informa-tion about having your name placed on thebuilding access list to attend the hearing,see the FOR FURTHER INFORMATIONCONTACT section of this document.

LaNita Van Dyke,Chief, Publications and

Regulations Branch,Legal Processing Division,

Associate Chief Counsel(Procedure and Administration).

(Filed by the Office of the Federal Register on April 19, 2011,8:45 a.m., and published in the issue of the Federal Registerfor April 20, 2011, 76 F.R. 22064)

May 16, 2011 791 2011–20 I.R.B.

Definition of TermsRevenue rulings and revenue procedures(hereinafter referred to as “rulings”) thathave an effect on previous rulings use thefollowing defined terms to describe the ef-fect:

Amplified describes a situation whereno change is being made in a prior pub-lished position, but the prior position is be-ing extended to apply to a variation of thefact situation set forth therein. Thus, ifan earlier ruling held that a principle ap-plied to A, and the new ruling holds that thesame principle also applies to B, the earlierruling is amplified. (Compare with modi-fied, below).

Clarified is used in those instanceswhere the language in a prior ruling is be-ing made clear because the language hascaused, or may cause, some confusion.It is not used where a position in a priorruling is being changed.

Distinguished describes a situationwhere a ruling mentions a previously pub-lished ruling and points out an essentialdifference between them.

Modified is used where the substanceof a previously published position is beingchanged. Thus, if a prior ruling held that aprinciple applied to A but not to B, and thenew ruling holds that it applies to both A

and B, the prior ruling is modified becauseit corrects a published position. (Comparewith amplified and clarified, above).

Obsoleted describes a previously pub-lished ruling that is not considered deter-minative with respect to future transac-tions. This term is most commonly used ina ruling that lists previously published rul-ings that are obsoleted because of changesin laws or regulations. A ruling may alsobe obsoleted because the substance hasbeen included in regulations subsequentlyadopted.

Revoked describes situations where theposition in the previously published rulingis not correct and the correct position isbeing stated in a new ruling.

Superseded describes a situation wherethe new ruling does nothing more than re-state the substance and situation of a previ-ously published ruling (or rulings). Thus,the term is used to republish under the1986 Code and regulations the same po-sition published under the 1939 Code andregulations. The term is also used whenit is desired to republish in a single rul-ing a series of situations, names, etc., thatwere previously published over a period oftime in separate rulings. If the new rul-ing does more than restate the substance

of a prior ruling, a combination of termsis used. For example, modified and su-perseded describes a situation where thesubstance of a previously published rulingis being changed in part and is continuedwithout change in part and it is desired torestate the valid portion of the previouslypublished ruling in a new ruling that is selfcontained. In this case, the previously pub-lished ruling is first modified and then, asmodified, is superseded.

Supplemented is used in situations inwhich a list, such as a list of the names ofcountries, is published in a ruling and thatlist is expanded by adding further names insubsequent rulings. After the original rul-ing has been supplemented several times, anew ruling may be published that includesthe list in the original ruling and the ad-ditions, and supersedes all prior rulings inthe series.

Suspended is used in rare situations toshow that the previous published rulingswill not be applied pending some futureaction such as the issuance of new oramended regulations, the outcome of casesin litigation, or the outcome of a Servicestudy.

AbbreviationsThe following abbreviations in current useand formerly used will appear in materialpublished in the Bulletin.

A—Individual.Acq.—Acquiescence.B—Individual.BE—Beneficiary.BK—Bank.B.T.A.—Board of Tax Appeals.C—Individual.C.B.—Cumulative Bulletin.CFR—Code of Federal Regulations.CI—City.COOP—Cooperative.Ct.D.—Court Decision.CY—County.D—Decedent.DC—Dummy Corporation.DE—Donee.Del. Order—Delegation Order.DISC—Domestic International Sales Corporation.DR—Donor.E—Estate.EE—Employee.E.O.—Executive Order.

ER—Employer.ERISA—Employee Retirement Income Security Act.EX—Executor.F—Fiduciary.FC—Foreign Country.FICA—Federal Insurance Contributions Act.FISC—Foreign International Sales Company.FPH—Foreign Personal Holding Company.F.R.—Federal Register.FUTA—Federal Unemployment Tax Act.FX—Foreign corporation.G.C.M.—Chief Counsel’s Memorandum.GE—Grantee.GP—General Partner.GR—Grantor.IC—Insurance Company.I.R.B.—Internal Revenue Bulletin.LE—Lessee.LP—Limited Partner.LR—Lessor.M—Minor.Nonacq.—Nonacquiescence.O—Organization.P—Parent Corporation.PHC—Personal Holding Company.PO—Possession of the U.S.PR—Partner.

PRS—Partnership.PTE—Prohibited Transaction Exemption.Pub. L.—Public Law.REIT—Real Estate Investment Trust.Rev. Proc.—Revenue Procedure.Rev. Rul.—Revenue Ruling.S—Subsidiary.S.P.R.—Statement of Procedural Rules.Stat.—Statutes at Large.T—Target Corporation.T.C.—Tax Court.T.D. —Treasury Decision.TFE—Transferee.TFR—Transferor.T.I.R.—Technical Information Release.TP—Taxpayer.TR—Trust.TT—Trustee.U.S.C.—United States Code.X—Corporation.Y—Corporation.Z —Corporation.

2011–20 I.R.B. i May 16, 2011

Numerical Finding List1

Bulletin 2011–1 through 2011–20

Announcements:

2011-1, 2011-2 I.R.B. 304

2011-2, 2011-3 I.R.B. 324

2011-3, 2011-3 I.R.B. 324

2011-4, 2011-4 I.R.B. 424

2011-5, 2011-4 I.R.B. 430

2011-6, 2011-4 I.R.B. 433

2011-7, 2011-5 I.R.B. 446

2011-8, 2011-5 I.R.B. 446

2011-9, 2011-7 I.R.B. 499

2011-10, 2011-7 I.R.B. 499

2011-11, 2011-7 I.R.B. 500

2011-12, 2011-9 I.R.B. 532

2011-13, 2011-8 I.R.B. 525

2011-14, 2011-9 I.R.B. 532

2011-15, 2011-8 I.R.B. 526

2011-16, 2011-7 I.R.B. 500

2011-17, 2011-9 I.R.B. 532

2011-18, 2011-12 I.R.B. 567

2011-19, 2011-11 I.R.B. 553

2011-20, 2011-10 I.R.B. 542

2011-21, 2011-12 I.R.B. 567

2011-22, 2011-16 I.R.B. 672

2011-23, 2011-12 I.R.B. 568

2011-24, 2011-12 I.R.B. 569

2011-25, 2011-14 I.R.B. 608

2011-26, 2011-14 I.R.B. 608

2011-27, 2011-15 I.R.B. 651

2011-28, 2011-18 I.R.B. 748

2011-29, 2011-18 I.R.B. 748

2011-30, 2011-20 I.R.B. 791

Notices:

2011-1, 2011-2 I.R.B. 259

2011-2, 2011-2 I.R.B. 260

2011-3, 2011-2 I.R.B. 263

2011-4, 2011-2 I.R.B. 282

2011-5, 2011-3 I.R.B. 314

2011-6, 2011-3 I.R.B. 315

2011-7, 2011-5 I.R.B. 437

2011-8, 2011-8 I.R.B. 503

2011-9, 2011-6 I.R.B. 459

2011-10, 2011-6 I.R.B. 463

2011-11, 2011-7 I.R.B. 497

2011-12, 2011-8 I.R.B. 514

2011-13, 2011-9 I.R.B. 529

2011-14, 2011-11 I.R.B. 544

2011-15, 2011-10 I.R.B. 539

2011-16, 2011-17 I.R.B. 720

2011-17, 2011-10 I.R.B. 540

2011-18, 2011-11 I.R.B. 549

2011-19, 2011-11 I.R.B. 550

Notices— Continued:

2011-20, 2011-16 I.R.B. 652

2011-21, 2011-19 I.R.B. 761

2011-22, 2011-12 I.R.B. 557

2011-23, 2011-13 I.R.B. 588

2011-24, 2011-14 I.R.B. 603

2011-25, 2011-14 I.R.B. 604

2011-26, 2011-17 I.R.B. 720

2011-27, 2011-17 I.R.B. 723

2011-28, 2011-16 I.R.B. 656

2011-29, 2011-16 I.R.B. 663

2011-30, 2011-17 I.R.B. 724

2011-31, 2011-17 I.R.B. 724

2011-32, 2011-18 I.R.B. 737

2011-33, 2011-19 I.R.B. 761

2011-34, 2011-19 I.R.B. 765

2011-37, 2011-20 I.R.B. 785

2011-38, 2011-20 I.R.B. 785

2011-39, 2011-20 I.R.B. 786

Proposed Regulations:

REG-140108-08, 2011-13 I.R.B. 591

REG-149335-08, 2011-6 I.R.B. 468

REG-146097-09, 2011-8 I.R.B. 516

REG-153338-09, 2011-14 I.R.B. 606

REG-154159-09, 2011-19 I.R.B. 777

REG-124018-10, 2011-2 I.R.B. 301

REG-131151-10, 2011-8 I.R.B. 519

REG-131947-10, 2011-8 I.R.B. 521

REG-132724-10, 2011-7 I.R.B. 498

Revenue Procedures:

2011-1, 2011-1 I.R.B. 1

2011-2, 2011-1 I.R.B. 90

2011-3, 2011-1 I.R.B. 111

2011-4, 2011-1 I.R.B. 123

2011-5, 2011-1 I.R.B. 167

2011-6, 2011-1 I.R.B. 195

2011-7, 2011-1 I.R.B. 233

2011-8, 2011-1 I.R.B. 237

2011-9, 2011-2 I.R.B. 283

2011-10, 2011-2 I.R.B. 294

2011-11, 2011-4 I.R.B. 329

2011-12, 2011-2 I.R.B. 297

2011-13, 2011-3 I.R.B. 318

2011-14, 2011-4 I.R.B. 330

2011-15, 2011-3 I.R.B. 322

2011-16, 2011-5 I.R.B. 440

2011-17, 2011-5 I.R.B. 441

2011-18, 2011-5 I.R.B. 443

2011-19, 2011-6 I.R.B. 465

2011-20, 2011-11 I.R.B. 551

2011-21, 2011-12 I.R.B. 560

2011-22, 2011-18 I.R.B. 737

2011-23, 2011-15 I.R.B. 626

2011-24, 2011-20 I.R.B. 787

Revenue Procedures— Continued:

2011-25, 2011-17 I.R.B. 725

2011-26, 2011-16 I.R.B. 664

2011-27, 2011-18 I.R.B. 740

2011-28, 2011-18 I.R.B. 743

2011-29, 2011-18 I.R.B. 746

Revenue Rulings:

2011-1, 2011-2 I.R.B. 251

2011-2, 2011-2 I.R.B. 256

2011-3, 2011-4 I.R.B. 326

2011-4, 2011-6 I.R.B. 448

2011-5, 2011-13 I.R.B. 577

2011-6, 2011-10 I.R.B. 537

2011-7, 2011-10 I.R.B. 534

2011-8, 2011-12 I.R.B. 554

2011-9, 2011-12 I.R.B. 554

2011-10, 2011-14 I.R.B. 597

2011-11, 2011-19 I.R.B. 758

Treasury Decisions:

9507, 2011-3 I.R.B. 305

9508, 2011-7 I.R.B. 495

9509, 2011-6 I.R.B. 450

9510, 2011-6 I.R.B. 453

9511, 2011-6 I.R.B. 455

9512, 2011-7 I.R.B. 473

9513, 2011-8 I.R.B. 501

9514, 2011-9 I.R.B. 527

9515, 2011-14 I.R.B. 599

9516, 2011-13 I.R.B. 575

9517, 2011-15 I.R.B. 610

9518, 2011-17 I.R.B. 710

9519, 2011-18 I.R.B. 734

9520, 2011-18 I.R.B. 730

9521, 2011-19 I.R.B. 750

9522, 2011-20 I.R.B. 780

9523, 2011-20 I.R.B. 781

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2010–27 through 2010–52 is in Internal Revenue Bulletin2010–52, dated December 27, 2010.

May 16, 2011 ii 2011–20 I.R.B.

Finding List of Current Actions onPreviously Published Items1

Bulletin 2011–1 through 2011–20

Announcements:

85-88

Obsoleted by

Rev. Proc. 2011-10, 2011-2 I.R.B. 294

2008-11

Modified by

Ann. 2011-6, 2011-4 I.R.B. 433

2009-62

Obsoleted by

Rev. Proc. 2011-10, 2011-2 I.R.B. 294

Notices:

2006-87

Superseded by

Notice 2011-8, 2011-8 I.R.B. 503

2007-25

Superseded by

Notice 2011-8, 2011-8 I.R.B. 503

2007-77

Superseded by

Notice 2011-8, 2011-8 I.R.B. 503

2008-107

Superseded by

Notice 2011-8, 2011-8 I.R.B. 503

2009-23

Modified by

Notice 2011-24, 2011-14 I.R.B. 603

2009-24

Modified by

Notice 2011-24, 2011-14 I.R.B. 603

2009-83

Modified by

Notice 2011-25, 2011-14 I.R.B. 604

2009-93

Modified by

Notice 2011-38, 2011-20 I.R.B. 785

2010-27

Superseded by

Notice 2011-8, 2011-8 I.R.B. 503

2010-32

Modified and superseded by

Notice 2011-37, 2011-20 I.R.B. 785

2010-59

Modified by

Notice 2011-5, 2011-3 I.R.B. 314

Notices— Continued:

2010-60

Supplemented and superseded by

Notice 2011-34, 2011-19 I.R.B. 765

2010-71

Modified and superseded by

Notice 2011-9, 2011-6 I.R.B. 459

2010-79

Clarified and modified by

Notice 2011-4, 2011-2 I.R.B. 282

Proposed Regulations:

REG-132554-08

Corrected by

Ann. 2011-11, 2011-7 I.R.B. 500

REG-149335-08

Hearing scheduled by

Ann. 2011-26, 2011-14 I.R.B. 608

REG-146097-09

Hearing rescheduled by

Ann. 2011-30, 2011-20 I.R.B. 791

Revenue Procedures:

72-50

Modified and superseded by

Rev. Proc. 2011-10, 2011-2 I.R.B. 294

76-34

Modified and supersed by

Rev. Proc. 2011-10, 2011-2 I.R.B. 294

83-23

Modified and superseded by

Rev. Proc. 2011-15, 2011-3 I.R.B. 322

94-17

Modified and superseded by

Rev. Proc. 2011-15, 2011-3 I.R.B. 322

97-27

Clarified and modified by

Rev. Proc. 2011-14, 2011-4 I.R.B. 330

2001-10

Modified by

Rev. Proc. 2011-14, 2011-4 I.R.B. 330

2002-28

Modified by

Rev. Proc. 2011-14, 2011-4 I.R.B. 330

2003-21

Modified and superseded by

Rev. Proc. 2011-15, 2011-3 I.R.B. 322

2004-34

Modified by

Rev. Proc. 2011-14, 2011-4 I.R.B. 330

Modified and clarified by

Rev. Proc. 2011-18, 2011-5 I.R.B. 443

Revenue Procedures— Continued:

2006-44

Modified by

Ann. 2011-6, 2011-4 I.R.B. 433

2006-56

Modified by

Rev. Proc. 2011-14, 2011-4 I.R.B. 330

2008-52

Modified by

Notice 2011-4, 2011-2 I.R.B. 282Rev. Proc. 2011-17, 2011-5 I.R.B. 441

Superseded in part by

Rev. Proc. 2011-14, 2011-4 I.R.B. 330

2009-39

Superseded in part by

Rev. Proc. 2011-14, 2011-4 I.R.B. 330

2009-44

Modified by

Ann. 2011-6, 2011-4 I.R.B. 433

2010-1

Superseded by

Rev. Proc. 2011-1, 2011-1 I.R.B. 1

2010-2

Superseded by

Rev. Proc. 2011-2, 2011-1 I.R.B. 90

2010-3

Superseded by

Rev. Proc. 2011-3, 2011-1 I.R.B. 111

2010-4

Superseded by

Rev. Proc. 2011-4, 2011-1 I.R.B. 123

2010-5

Superseded by

Rev. Proc. 2011-5, 2011-1 I.R.B. 167

2010-6

Superseded by

Rev. Proc. 2011-6, 2011-1 I.R.B. 195

2010-7

Superseded by

Rev. Proc. 2011-7, 2011-1 I.R.B. 233

2010-8

Superseded by

Rev. Proc. 2011-8, 2011-1 I.R.B. 237

2010-9

Superseded by

Rev. Proc. 2011-9, 2011-2 I.R.B. 283

2010-15

Updated by

Rev. Proc. 2011-13, 2011-3 I.R.B. 318

1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2010–27 through 2010–52 is in Internal Revenue Bulletin 2010–52, dated December 27,2010.

2011–20 I.R.B. iii May 16, 2011

Revenue Procedures— Continued:

2010-18

Amplified and modified by

Rev. Proc. 2011-21, 2011-12 I.R.B. 560

2010-25

Obsoleted in part by

Rev. Proc. 2011-23, 2011-15 I.R.B. 626

2011-1

Corrected by

Ann. 2011-7, 2011-5 I.R.B. 446

2011-8

Corrected by

Ann. 2011-8, 2011-5 I.R.B. 446

2011-11

Corrected by

Ann. 2011-9, 2011-7 I.R.B. 499

2011-14

Modified by

Rev. Proc. 2011-27, 2011-18 I.R.B. 740Rev. Proc. 2011-28, 2011-18 I.R.B. 743

Modified and amplified by

Rev. Proc. 2011-22, 2011-18 I.R.B. 737

2011-21

Amplified by

Rev. Proc. 2011-26, 2011-16 I.R.B. 664

Revenue Rulings:

81-100

Modified by

Rev. Rul. 2011-1, 2011-2 I.R.B. 251

2004-67

Modified by

Rev. Rul. 2011-1, 2011-2 I.R.B. 251

2008-40

Modified by

Rev. Rul. 2011-1, 2011-2 I.R.B. 251

2011-3

Corrected by

Ann. 2011-16, 2011-7 I.R.B. 500

Treasury Decisions:

9391

Corrected by

Ann. 2011-12, 2011-9 I.R.B. 532

9505

Corrected by

Ann. 2011-10, 2011-7 I.R.B. 499

May 16, 2011 iv 2011–20 I.R.B.

2011–20 I.R.B. May 16, 2011

May 16, 2011 2011–20 I.R.B.

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