Internal Revenue Bulletin 2011-10 (PDF rendition): IRS Revenue Rulings

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Bulletin No. 201
1-10
March 7, 2011
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Rev. Rul. 2011–6, page 537.
Federal rates; adjusted federal rates; adjusted federal
long-termrateandthelong-termexemptrate.For pur-
poses of sections 382, 642, 1274, 1288, and other sections
of the Code, tables set forth the rates for March 2011.
Notice 2011–15, page 539.
Low-income housing tax credit; private activity bonds.
Resident populations of the 50 states, the District of Columbia,
Puerto Rico, and the insular areas for purposes of determining
the 2011 calendar year (1) state housing credit ceiling under
section 42(h) of the Code, (2) private activity bond volume cap
under section 146, and (3) private activity bond volume limit
under section 142(k) are reproduced.
Notice 2011–17, page 540.
This notice informs the public of the effect of Emancipation Day,
a legal holiday in the District of Columbia, on the filing deadline
for all tax forms required to be filed on April 15, including the
Form 1040 series tax returns.
EMPLOYEE PLANS
Rev. Rul. 2011–7, page 534.
Section 403(b) plan termination.Final regulations under
section 403(b) of the Code were published in 2007. Under
the regulations a section 403(b) plan is permitted to contain
provisions that provide for plan termination and that allow ac-
cumulated benefits to be distributed on termination. This ruling
provides guidance clarifying how the section 403(b) plan termi-
nation provisions apply.
EXEMPT ORGANIZATIONS
Announcement 2011–20, page 542.
This announcement advises hospital organizations described in
section 501(c)(3) of the Code to delay filing their 2010 Form
990 until July 1, 2011. Hospital organizations with return due
dates prior to August 15, 2011, have been granted automatic
three-monthextensionsoftimetofileandtheseaffectedhos-
pital organizations may rely that no late filing penalties under
section 6652(c)(1)(A)(i) will apply if they file by their extended
due dates.
Finding Lists begin on page ii.

The IRS Mission
Provide Americ
a’s taxpayers top-quality service by helping
them understa
nd and meet their tax responsibilities and en-
force the law wi
th integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly and may be obtained from the
Superintendent of Documents on a subscription basis. Bulletin
contents 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 of
the 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 internal
practices and procedures that affect the rights and duties of
taxpayers are published.
Revenue rulings represent the conclusions of the Service on the
application of the law to the pivotal facts stated in the revenue
ruling. In those based on positions taken in rulings to taxpayers
or technical advice to Service field offices, identifying details
and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory
requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al 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 these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV
.—Items of General Interest.
This par
t includes notices of proposed rulemakings, disbar-
ment an
d suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The c
ontents 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.
March 7, 20112011–10 I.R.B.

Part I. Rulings
and Decisions Under the Internal Revenue Code
of 1986
Section 42.—L
ow-Income
Housing Credi
t
The adjusted a
pplicable federal short-term, mid-
term, and long
-term rates are set forth for the month
of March 2011.
See Rev. Rul. 2011-6, page 537.
Section 280G.—Golden
Parachute Payments
Federal short-term, mid-term, and long-term rates
are set forth for the month of March 2011. See Rev.
Rul. 2011-6, page 537.
Section 382.—Limitation
on Net Operating Loss
Carryforwa
rds and Certain
Built-In Losses Following
Ownership Change
The adjusted applicable federal long-term rate is
set forth for the month of March 2011. See Rev. Rul.
2011-6, page 537.
Section 403.—Taxability of
Certain Annuity Contracts
26 CFR 1.403(b)–10: Tax sheltered annuity con-
tracts.
Section 403(b) plan termination.Fi-
nal regulations under section 403(b) of the
Code were published in 2007. Under the
regulations a section 403(b) plan is permit-
ted to contain provisions that provide for
plan termination and that allow accumu-
lated benefits to be distributed on termina-
tion. This ruling provides guidance clari-
fying how the section 403(b) plan termina-
tion provisions apply.
Rev. Rul. 2011–7
ISSUE
Whether a retirement plan that takes
the actions described below has been ter-
minated in accordance with the rules of
§ 1.403(b)–10(a) of the Income Tax Reg-
ulations and whether distributions made to
participants or beneficiaries in connection
with termination of the plan are included
in gross income.
FACTS
Situation 1
Plan A is a defin
ed contribution plan
that includes
both nonelective employer
contribution
s and elective deferrals. Prior
to the action t
aken to terminate the plan as
described bel
ow, Plan A satisfies the re-
quirements of
§403(b)and§§1.403(b)–2
through§1.4
03(b)–9. Plan A only permits
benefit paym
ents to be made after termi-
nation from e
mploymentoruponplanter-
mination. Pl
an A is funded solely through
the use of fu
lly paid individual annuity
contracts i
ssued by an insurance company.
Plan A is not
subject to ERISA (because it
is a governm
ental plan, within the meaning
of section
3(32) of ERISA). All amounts
held under
Plan A are a result of employer
contribut
ions, including elective deferrals
as defined
in § 1.403(b)–2(b)(7), and no
amounts ar
e held there as a result of desig-
nated Roth
contributions or after-tax con-
tributio
ns. Neither the sponsoring em-
ployer no
r any other entity that is treated
as the sam
e employer under § 414(b), (c),
(m), or (o
) on the date of the termination
makes co
ntributions to any § 403(b) con-
tract th
at is not part of Plan A, including
during t
he period beginning on January 1,
2012 and
ending on the date that is 12
months a
fter distribution of all assets from
Plan A.
On or bef
ore January 1, 2012, the em-
ployer
sponsoring Plan A takes action to
termin
ate Plan A. That action includes a
bindin
g resolution of the employer to cease
future
purchases of annuity contracts un-
der Pla
n A and to terminate Plan A, effec-
tive J
anuary 1, 2012. The resolution also
provi
des that all benefits held under Plan
Aaref
ully vested and nonforfeitable as of
Janua
ry 1, 2012, and directs that all ben-
efits
be distributed as soon as practicable
ther
eafter. Participants and beneficiaries
in Pl
an A are notified of the plan termina-
tion
.
Dist
ributions pursuant to the terms of
Plan
A and the termination resolution are
made
as soon as administratively practica-
ble a
fter the termination date and are effec-
tuat
ed by distribution of fully paid individ-
ual
insurance annuities to all participants,
beneficiarie
s who are alternate payees, and
beneficiarie
s of deceased participants.
Some of the con
tracts permit single-
sum payments a
s a form of liquidating dis-
tribution in c
onnection with plan termi-
nation and su
ch single-sum payments are
made as soon a
s administratively practi-
cable after J
anuary 1, 2012. Each insur-
ance carrier
permits any such payment that
is an eligib
le rollover distribution (as de-
scribedin§
402(c)(4))tobepaidbya
direct tran
sfer to an individual retirement
account or a
nnuity under § 408 (IRA) or
other elig
ible retirement plan (as defined
in§401(a)
(31)(E)) in a manner that sat-
isfies § 40
1(a)(31). The plan administra-
tor provid
es a notice to employees describ-
ing their r
ollover rights, as required by
§ 402(f).
Situatio
n2
The facts
are the same as inSituation
1, except
that Plan A is funded not only
by indivi
dual annuity contracts, but also by
a group an
nuity contract. Distribution of
amounts
from the group annuity contract
is effec
tuated by issuing individual certifi-
cates to
each participant, beneficiary who
is an alt
ernate payee, and beneficiary of
a deceas
ed participant in the group annu-
ity con
tract evidencing a fully paid inter-
est in h
is or her benefits under the con-
tract a
s soon as administratively practi-
cable a
fter January 1, 2012. Some par-
ticipa
nts and beneficiaries receive a sin-
gle-su
m payment as a liquidating distribu-
tion f
rom the contract in accordance with
the te
rms of the contract.
Situa
tion 3
The fa
cts are the same as inSituation 2,
excep
t that Plan A is funded not only by
indiv
idual annuity contracts and a group
annui
ty contract, but also by amounts held
by on
e or more regulated investment com-
pani
es (as defined in § 851(a) relating to
mutu
al funds) in custodial accounts that
are t
reated as annuity contracts for pur-
pose
s of § 403(b). Custodial accounts
are
maintained either under individual or
gro
up agreements.
The
distribution of amounts held in
the
custodial accounts is made as soon as
2011–10 I.R.B.534March 7, 2011

administratively practical after January 1,
2012. Depending on the elections made by
the participant or beneficiary, distributions
equal to recipient’s account balance under
the custodial account are made (in cash or
in kind) either to the participant or ben-
eficiary or to an IRA established for the
participant or beneficiary or another eligi-
ble retirement plan, in accordance with the
rules of § 1.403(b)–7(b)(1) under which
an eligible rollover distribution may be
made to an IRA established for the partic-
ipant or beneficiary or to another eligible
retirement plan. Each custodial account
provider permits an eligible rollover dis-
tribution (as described in § 402(c)(4)) to
be paid by a direct transfer to an individual
retirement account orannuity under § 408
(IRA) or other eligible retirement plan (as
defined in § 401(a)(31)(E)) in a manner
that satisfies § 401(a)(31), including an
IRA established by the same provider that
permits investment in the same mutual
fund in which the participant’s or benefi-
ciary’s custodial account is invested.
Situation 4
The facts are the same as inSituation
3, except that the plan is a money pur-
chase pension plan (i.e.a defined contri-
bution plan that is neither a profit shar-
ing nor a stock bonus plan) that is subject
to the requirements of part 2 of subtitle B
of Title I of the Employee Retirement In-
come Security Act of 1974 (ERISA) and
section 302 of ERISA. Therefore, distribu-
tions are made in accordance with section
205 of ERISA (relating to qualified joint
and survivor annuities and qualified pre-
retirement survivor annuities). If amounts
held in the custodial accounts for a partic-
ipant are to be paid in the form of an an-
nuity under section 205 of ERISA, the dis-
tribution is made by purchase and distri-
bution of a fully paid individual insurance
annuity. Prior to termination, the plan oth-
erwise complies with all the requirements
of part 2 of subtitle B of Title I of ERISA.
For the plan year that includes the final dis-
tribution, the plan files a final return/report
(Form 5500).
LAW
Section 403(b) applies to contributions
made for employees who are performing
services for a public school of a State or
a local government or for employees of
employers that are tax-exempt organiza-
tions under § 501(c)(3). Section 403(b)
also applies to contributions made for cer-
tain ministers. Under § 403(b), contribu-
tions are excluded from gross income only
if made to certain funding arrangements:
(1) contracts issued by an insurance com-
pany qualified to issue annuities in a State
that includes payment in the form of an an-
nuity; (2) custodial accounts that are exclu-
sively invested in stock of a regulated in-
vestment company (as defined in § 851(a)
relating to mutual funds); or (3) a retire-
ment income account for employees of a
church-related organization (as defined in
§ 1.403(b)–2).
Final regulations under § 403(b) (T.D.
9340, 2007–2 C.B. 487) were published
in the Federal Register (72 FR 41128) on
July 26, 2007 (2007 Regulations). Subject
to a number of special effective date
rules, the 2007 Regulations are generally
effective for taxable years beginning after
December 31, 2008.
Section 1.403(b)–10(a) of the 2007
Regulations provides that an employer is
permitted to amend its § 403(b) plan to
eliminate future contributions for existing
participants or to limit participation to ex-
isting participantsand employees (to the
extent consistent with § 1.403(b)–5). A
§ 403(b) plan is permitted to contain pro-
visions that provide for plan termination
and that allow accumulated benefits to be
distributed on termination.
However, in the case of a § 403(b) con-
tract that is subject to the distribution re-
strictions in § 1.403(b)–6(c) or (d) (relating
to custodial accounts and § 403(b) elec-
tive deferrals), under § 1.403(b)–10(a), ter-
mination of the plan and the distribution
of accumulated benefits is permitted only
if the employer (taking into account all
entities that are treated as the same em-
ployer under § 414(b), (c), (m), or (o) on
the date of the termination) does not make
contributions to any § 403(b) contract that
is not part of the plan (any such contract
is referred to below as “another § 403(b)
plan”). For rules relating to entities that
are treated as the same employer under
§ 414(c), see § 1.414(c)–5 and, for con-
trolled group rules relating to governmen-
tal entities, see Notice 89–23, 1989–1 C.B.
654, as modified by Rev. Rul. 2009–18,
2009–2 C.B. 1.
For purposes of the requirement that,
after plan termination, the employer make
no contributions to any other § 403(b)
plan, contributionsare made to “another
§ 403(b) plan” if and only if contributions
are made to a § 403(b) contract during
the period beginning on the date of plan
termination and ending 12 months after
distribution of all assets from the termi-
nated plan. However, if at all times during
the period beginning 12 months before the
termination and ending 12 months after
distribution of all assets from the termi-
nated plan, fewer than 2 percent of the
employees who were eligible under the
terminating § 403(b) plan as of the date
of plan termination are eligible under an-
other § 403(b) plan, that § 403(b) plan is
disregarded. To the extent a contract fails
to satisfy the nonforfeitability requirement
of § 1.403(b)–3(a)(2) of the 2007 Regu-
lations at the date of plan termination, the
contract is not, and cannot later become, a
§ 403(b) contract.
In order for a § 403(b) plan to be consid-
ered terminated under § 1.403(b)–10(a),
all accumulated benefits under the plan
must be distributed to all participants and
beneficiaries as soon as administratively
practicable after termination of the plan.
(For rules relating to when distributions to
all participants and beneficiaries are made
as soon as administratively practicable
after plan termination in the case of a plan
qualified under § 401(a), see Rev. Rul.
89–87, 1989–2 C.B. 81, and Internal Rev-
enue Manual 7.12.1.2.3, paragraph 5.) For
this purpose, delivery of a fully paid indi-
vidual insurance annuity contract is treated
as a distribution. The mere provision for,
and making of, benefit distributions to
participants or beneficiaries upon plan
termination does not cause a contract to
cease to be a § 403(b) contract. Section
1.403(b)–7 provides rules regarding the
tax treatment of benefit distributions, in-
cluding § 1.403(b)–7(b)(1) under which
an eligible rollover distribution is not in-
cluded in gross income if paid in a direct
rollover to an eligible retirement plan or if
transferred to an eligible retirement plan
within 60 days.
ANALYSIS
The employer inSituation 1adopted
a resolution to cease contributions and
terminate the plan at a specified date, in-
cluding full vesting for all benefits at that
date. Since the employer took action to
March 7, 20115352011–10 I.R.B.

fully vest any participants with respect to
amounts not otherwise fully vested at the
date of plan termination, all contracts un-
der the plan will be § 403(b) contracts upon
plan termination. See §§ 1.403(b)–3(d)(2)
and 1.403(b)–10(a)(1). Such contracts
may permit benefits to begin immediately
upon plan termination, or may permit
the participant to begin benefits at a later
date to the extent provided in the plan
document and the termination resolution,
subject to applicable Code (and ERISA
rules where applicable.)
Distribution inSituation 1was made by
delivery of a fully paid individual annuity
contract or a single-sum payment to each
participant or beneficiary as soon as ad-
ministratively practicable after the termi-
nation date. Because the plan is funded
solely through fully paid individual insur-
ance annuity contracts, no further action
is required to be taken in order to distrib-
ute the contracts. In addition, neither the
sponsoring employer nor any other entity
that is treated as the same employer un-
der § 414(b), (c), (m), or (o) on the date of
the termination makes contributions to any
§ 403(b) contract that is not part of Plan A,
including during the period beginning on
the date of plan termination and ending 12
months after distribution of all assets from
the terminated plan. Accordingly, the ac-
tions taken by the employer to terminate
the plan and distribute accumulated ben-
efits satisfy the requirements of § 403(b)
and § 1.403(b)–10(a) of the 2007 Regula-
tions for plan termination. Following ter-
mination of the plan, participants and ben-
eficiaries who hold fully paid insurance
annuity contracts areentitled to payments
in accordance with the terms of the con-
tracts (which may permit single-sum pay-
mentsinconnectionwithplantermina-
tion).
InSituation 2, the same actions were
taken, except that the employer provided
an individual certificate evidencing fully
paid benefits under the contract to each
participant or beneficiary whose accu-
mulatedbenefitsarefundedbyagroup
annuity contract. The issuance of this
certificate to each participant or bene-
ficiary constitutes a distribution of the
participant’s or beneficiary’s accumulated
benefit in the group annuity contract for
purposes of § 1.403(b)–10(a) of the 2007
Regulations (but no amount is included in
gross income until amounts are paid out of
the policy).
InSituations 3 and 4, the employer also
distributed all amounts in the individual
and group custodial accounts by payment
either to the participant or beneficiary or
to an IRA established by the participant or
beneficiary or another eligible retirement
plan, in accordance with § 1.403(b)–7(b)
of the 2007 Regulations, or by delivery
of a fully paid individual annuity con-
tract. The actions taken by the employer
satisfy the requirements of § 403(b) and
§ 1.403(b)–10(a) of the 2007 Regulations
for plan termination. The amounts paid to
a participant or beneficiary from custodial
accounts in connection with the termina-
tion are not included in gross income to
the extent those amounts are rolled over to
an IRA or other eligible retirement plan.
With respect toSituations 1 through 4,
the delivery of a fully paid individual an-
nuity contract to participants or beneficia-
ries, or of an individual certificate evidenc-
ing fully paid benefits under a group an-
nuity contract, is not included in gross in-
come until amounts are actually paid to the
participant or beneficiary out of the con-
tract, so long as the contract maintains its
status as a § 403(b) contract. The § 403(b)
status of any such contract is generally
maintained if the contract thereafter ad-
heres to the requirements of § 403(b) that
are in effect at the time of the delivery of
such contract. Any other amount paid to
a participant or beneficiary, such as a sin-
gle-sum payment, is included in the gross
income of the participant or beneficiary,
except to the extent the amount is rolled
over to an IRA or other eligible retirement
plan by a direct rollover or by a transfer
made within 60 days after the distribution.
HOLDING
In each ofSituations 1 through 4,Plan
A has been terminated in accordance with
the rules of § 1.403(b)–10(a). Delivery
of a fully paid individual annuity contract
to participants or beneficiaries, or of an
individual certificate evidencing fully paid
benefits under a group annuity contract, is
not included in gross income until amounts
are actually paid to the participant or ben-
eficiary out of the contract, so long as the
contract maintains its status as a § 403(b)
contract. Any other distributions to a par-
ticipant or beneficiary to effectuate plan
termination, whether from an insurance
annuity contract, an individual certifi-
cate evidencing fully paid benefits under
a group annuity contract, or a custodial
account, are included in gross income,
except to the extent the amount is rolled
over to an IRA or other eligible retirement
plan by a direct rollover or by a transfer
made within 60 days after the distribution.
DRAFTING INFORMATION
The principal authors of this rev-
enue ruling are Kathleen Herrmann
and Sherri Edelman of the Employee
Plans, Tax Exempt and Government
Entities Division. Ms. Herrmann and
Edelman may be reached by e-mail at
RetirementPlanQuestions@irs.gov.
Section 412.—Minimum
Funding Standards
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of March 2011. See Rev. Rul. 2011-6, page 537.
Section 467.—Certain
Payments for the Use of
Property or Services
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of March 2011. See Rev. Rul. 2011-6, page 537.
Section 468.—Special
Rules for Mining and Solid
Waste Reclamation and
Closing Costs
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of March 2011. See Rev. Rul. 2011-6, page 537.
Section 482.—Allocation
of Income and Deductions
Among Taxpayers
Federal short-term, mid-term, and long-term rates
are set forth for the month of March 2011. See Rev.
Rul. 2011-6, page 537.
Sectio
n 483.—Interest on
Certai
n Deferred Payments
The adj
usted applicable federal short-term, mid-
term, a
nd long-term rates are set forth for the month
of Marc
h 2011. See Rev. Rul. 2011-6, page 537.
2011–10 I.R.B.536March 7, 2011

Section 642.—Special
Rules for Credits and
Deductions
Federal short-term, mid-term, and long-term rates
are set forth for the month of March 2011. See Rev.
Rul. 2011-6, page 537.
Section 807.—
Rules for
Certain Rese
rves
The adjusted
applicable federal short-term, mid-
term, and lon
g-term rates are set forth for the month
of March 2011
. See Rev. Rul. 2011-6, page 537.
Section 846.—Discounted
Unpaid Losses Defined
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of March 2011. See Rev. Rul. 2011-6, page 537.
Section 1274.—Determi-
nation of Issue Price in the
Case of Certain Debt Instru-
ments Issued for Property
(Also Sections 42, 280G, 382, 412, 467, 468, 482,
483, 642, 807, 846, 1288, 7520, 7872.)
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 March 2011.
Rev. Rul. 2011–6
This revenue ruling provides various
prescribed rates for federal income tax pur-
poses for March 2011 (the current month).
Table 1 contains the short-term, mid-term,
and long-term applicable federal rates
(AFR) for the current month for purposes
of section 1274(d) of the Internal Revenue
Code. Table 2 contains the short-term,
mid-term, and long-term adjusted appli-
cable federal rates (adjusted AFR) for
the current month for purposes of section
1288(b). Table 3 sets forth the adjusted
federal long-term rate and the long-term
tax-exempt rate described in section
382(f). Table 4 contains the appropriate
percentages for determining the low-in-
come housing credit described in section
42(b)(1) for buildings placed in service
during the current month. However, under
section 42(b)(2), the applicable percentage
for non-federally subsidized new build-
ings placed in service after July 30, 2008,
and before December 31, 2013, shall not
be less than 9%. Finally, Table 5 contains
the federal rate for determining the present
value of an annuity, an interest for life
or for a term of years, or a remainder or
a reversionary interest for purposes of
section 7520.
REV. RUL. 2011–6 TABLE 1
Applicable Federal Rates (AFR) for March 2011
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term
AFR
.54%.54%.54%.54%
110% AFR
.59%.59%.59%.59%
120% AFR
.65%.65%.65%.65%
130% AFR.70%.70%.70%.70%
Mid-term
AFR2.44%2.43%2.42%2.42%
110% AFR2.69%2.67%2.66%2.66%
120% AFR2.94%2.92%2.91%2.90%
130% AFR3.18%3.16%
3.15%
3.14%
150% AFR
3.68%
3.65%
3.63%3.62%
175% AFR
4.30%
4.25%
4.23%4.21%
Long-term
AFR4.30%
4.25%
4.23%4.21%
110% AFR4.73%4.68%
4.65%
4.64%
120% AFR
5.17%5.10%5.07%5.05%
130% AFR
5.61%5.53%5.49%5.47%
March 7, 20115372011–10 I.R.B.

REV. RUL. 2011–6 TABLE 2
Adjusted AFR for March 2011
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term ad
justed
AFR
.77%.77%.77%.77%
Mid-term adju
sted AFR
2.18%2.17%2.16%2.16%
Long-term adj
usted
AFR
4.55%4.50%
4.47%4.46%
REV. RUL. 2011–6 TABLE 3
Rates Under Section 382 for March 2011
Adjusted fede
ral long-term rate for the current month
4.55%
Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted
federal long-term rates for the current month and the prior two months.)4.55%
REV. RUL. 2011–6 TABLE 4
Appropriate
Percentages Under Section 42(b)(1) for March 2011
Note: Under S
ection 42(b)(2), the applicable percentage for non-federally subsidizednew buildings placed in service after
July 30, 2008
, and before December 31, 2013, shall not be less than 9%.
Appropriate percentage for the 70% present value low-income housing credit7.78%
Appropriate percentage for the 30% present value low-income housing credit3.33%
REV. RUL. 2011–6 TABLE 5
Rate Under Section 7520 for March 2011
Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years,
or a remainder or reversionary interest3.0%
Section 1288.—Treatment
of Original Issue Discount
on Tax-Exem
pt Obligations
The adjuste
d applicable federal short-term, mid-
term, and l
ong-term rates are set forth for the month
of March 20
11. See Rev. Rul. 2011-6, page 537.
Section 7520.—Valuation
Tables
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of March 2011. See Rev. Rul. 2011-6, page 537.
Section 7872.—Treatment
of Loans With Below-Market
Interest Rates
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of March 2011. See Rev. Rul. 2011-6, page 537.
2011–10 I.R.B.538March 7, 2011

Part III. Administrative, Procedural, and Miscellaneous
2011 Calendar Year Resident
Population Estimates
Notice 2011–15
This notice informs (1) State and lo-
cal housing credit agencies that allocate
low-income housing tax credits under
§ 42 of the Internal Revenue Code and
(2) States and other issuers of tax-exempt
private activity bonds under § 141, of
the proper population figures to be used
for calculating the 2011 calendar year
population-based component of the State
housing credit ceiling (Credit Ceiling)
under § 42(h)(3)(C)(ii), the 2011 calen-
dar year volume cap (Volume Cap) under
§ 146, and the 2011 volume limit (Volume
Limit) under § 142(k)(5).
The population figures for both the
population-based component of the Credit
Ceiling and the Volume Cap are deter-
mined by reference to § 146(j). That
section provides generally that determina-
tions of population for any calendar year
are made on the basis of the most recent
census estimate of the resident population
of a State (or issuing authority) released
by the U.S. Census Bureau before the
beginning of such calendar year. Section
142(k)(5) provides that the Volume Limit
is based on the State population.
The population-based component of
the Credit Ceiling and the Volume Cap
are adjusted for inflation pursuant to
§§ 42(h)(3)(H) and 146(d)(2), respec-
tively. The adjustments for the 2011
calendar year are published in Rev. Proc.
2010–40, 2010–46 I.R.B. 663. Section
3.04 of Rev. Proc. 2010–40 provides
that, for calendar year 2011, the amounts
used under § 42(h)(3)(C)(ii) to calculate
the Credit Ceiling is the greater of $2.15
multiplied by the State population (see
the resident population figures provided
below) or $2,465,000. Further, section
3.09 of Rev. Proc. 2010–40 provides
that the amounts used under § 146(d)(1)
to calculate the Volume Cap for calendar
year 2011 is the greater of $95 multiplied
by the State population (see the resident
population figures provided below) or
$277,820,000.
The proper population figures for cal-
culating the Credit Ceiling, the Volume
Cap, and the Volume Limit for the 2011
calendar year are the resident population
of the 50 states, the District of Columbia,
and Puerto Rico released electronically by
the U.S. Census Bureau on December 21,
2010, in Press Release CB10–CN.93. The
proper population figures for calculating
the Credit Ceiling, the Volume Cap, and
the Volume Limit for the 2011 calendar
year for Guam and the U.S. Virgin Islands
are the figures released electronically by
the U.S. Census Bureau on July 17, 2003,
and referenced in Census Bureau Tip
Sheet TP03–16, dated August 8, 2003.
The figures for these two areas are in the
U.S. Census Bureau’s International Data
Base (IDB) as 2010 midyear population
figures. The proper population figure for
calculating the Credit Ceiling, the Volume
Cap, and the Volume Limit for the 2011
calendar year for American Samoa is the
figure released electronically by the U.S.
Census Bureau in an IDB release note
dated June 18, 2008, which is also in
the IDB as a 2010 midyear population
figure. The proper population figure for
calculating the Credit Ceiling, the Volume
Cap, and the Volume Limit for the 2011
calendar year for the Northern Mariana
Islands is the figure released electronically
by the U.S. Census Bureau in an IDB
release note dated June 23, 2009, which
is also in the IDB as a 2010 midyear
population figure.
For convenience, these figures are
reprinted below.
Resident Population Figures
Alabama4,779,736
Alaska710,231
American Samoa66,432
Arizona6,392,017
Arkansas
2,915,918
California
37,253,956
Colorado
5,029,196
Connecticut
3,574,097
Delaware897,934
District of Columbia601,723
Florida18,801,310
Georgia
9,687,653
Guam
180,865
Hawaii1,360,301
Idaho
1,567,582
Illinois12,830,632
Indiana6,483,802
Iowa
3,046,355
March 7, 20115392011–10 I.R.B.

Kansas
2,853,118
Kentucky4,339,367
Louisiana
4,533,372
Maine1,328,361
Maryland
5,773,552
Massachusetts
6,547,629
Michigan9,883,640
Minnesota
5,303,925
Mississippi2,967,297
Missouri
5,988,927
Montana
989,415
Nebraska1,826,341
Nevada
2,700,551
New Hampshire1,316,470
New Jersey8,791,894
New Mexico
2,059,179
New York19,378,102
North Carolina
9,535,483
North Dakota
672,591
Northern Mariana Islands48,317
Ohio
11,536,504
Oklahoma
3,751,351
Oregon3,831,074
Pennsylvania12,702,379
Puerto Rico
3,725,789
Rhode Island
1,052,567
South Carolina
4,625,364
South Dakota814,180
Tennessee
6,346,105
Texas
25,145,561
Utah
2,763,885
Vermont
625,741
Virginia8,001,024
Virgin Islands, U.S.
109,750
Washington
6,724,540
West Virginia
1,852,994
Wisconsin
5,686,986
Wyoming
563,626
The principal authors of this notice are
Julie Hanlon Bolton, Office of the As-
sociate Chief Counsel (Passthroughs and
Special Industries) and Timothy L. Jones,
Office of the Associate Chief Counsel (Fi-
nancial Institutions and Products). For fur-
ther information regarding this notice, con-
tact Ms. Hanlon Bolton at (202) 622–3040
(not a toll-free call).
Effect of Emancipation Day on
Filing and Payment Deadlines
Notice 2011–17
Purpose
This notice advises of the effect of
Emancipation Day, a legal holiday in
the District of Columbia, on the filing
deadline for all tax forms and payments
required to be filed or completed on or
before April 15, including the Form 1040
series tax returns.
Background
Section 6072(a) of the Internal Revenue
Code imposes a deadline of April 15 for
filing income tax returns. When April 15
falls on a Saturday, Sunday, or legal holi-
day, a return is considered timely filed if
filed on the next succeeding day that is
not a Saturday, Sunday, or legal holiday.
I.R.C. § 7503. Legal holiday means a le-
gal holiday in the District of Columbia.Id.
Under District of Columbia law, Eman-
cipation Day, April 16, is a legal holiday.
D.C. Code § 28–2701 (2010). When
April 16 falls on a Saturday, the preceding
2011–10 I.R.B.540March 7, 2011

day is the observed holiday, and when
it falls on a Sunday, the succeeding day
is the observed holiday.Id.Because
Emancipation Day is a legal holiday in
the District of Columbia, in certain years
it will have implications for taxpayers
nationwide with respect to the filing
deadlines for all tax forms and payments
required to be filed or completed on or
before April 15, including the Form 1040
series tax returns.
Effect of Emancipation Day on Filing
Deadlines
For taxpayers nationwide, when Eman-
cipation Day, April 16, falls on a:
•Saturday: Friday, April 15 is the ob-
served date and the filing deadline for
all tax forms and payments required
to be filed or completed on or before
April 15, is Monday, April 18.
•Sunday: Monday, April 17 is the ob-
served date and the filing deadline for
all tax forms and payments required
to be filed or completed on or before
April 15, is Tuesday, April 18.
•Monday: Monday, April 16 is the holi-
day and the filing deadline for all forms
and payments required to be filed or
completed on or before April 15, is
Tuesday, April 17.
For example, in 2011, Emancipation
Day falls on a Saturday, meaning that it
will be observed on Friday, April 15, 2011.
The filing deadline for all tax forms and
payments required to be filed or completed
on or before April 15 (as described in Sec-
tion 6072(a), including the Form 1040 se-
ries of returns) will be Monday, April 18,
2011. The IRS will widely publicize the
rule in this notice in affected years to re-
mind the public that the filing deadline is
extended.
Drafting Information
The principal author of this notice is
Channpreet Singh of the Office of Asso-
ciate Chief Counsel (Procedure & Admin-
istration). For further information regard-
ing this notice, contact Procedure & Ad-
ministration, Branches 6 & 7, at (202)
622–4570 (not a toll-free call).
March 7, 20115412011–10 I.R.B.

Part IV. Items o
fGeneralInterest
Delayed Filin
gSeasonfor
Certain Tax-E
xempt Hospitals
Announcement
2011–20
This announce
ment grants tax-exempt
organization
s that operate one or more hos-
pital facili
ties (hospital organizations), and
that would ot
herwise be required to file
Form 990,Ret
urn of Organization Exempt
From Income T
ax, including Schedule H,
Hospitals,f
or the 2010 tax year before Au-
gust 15, 201
1, an automatic three-month
extension o
f time to file the Form 990 for
2010. In add
ition, this announcement di-
rects these
hospital organizations not to file
the 2010 Fo
rm 990 before July 1, 2011.
In order to c
omplete implementation of
changes to
IRS forms and systems that are
required t
o reflect additional requirements
for charit
able hospitals enacted by Section
9007 of the
Patient Protection and Afford-
able Care A
ct of 2010 (Pub. L. 111–148),
the IRS is
delaying the start of the 2010
filing se
ason for certain hospital organiza-
tions. Pu
rsuant to section 6081 of the In-
ternal Re
venue Code, this announcement
grants h
ospital organizations with original
2010 tax
year filing due dates before Au-
gust 15,
2011, an automatic three-month
extensi
on of time to file the Form 990.
This aut
omatic extension of the filing due
date applies o
nly to hospital organizations
that are requi
redtofileScheduleHwith
the 2010 Form 9
90 and that would other-
wise be requir
ed to file the 2010 Form 990
before August
15, 2011. This automatic
extension of
the filing due date does not
apply to any o
ther tax-exempt organization
requiredtof
ile Form 990.
In addition,
this announcement directs
hospital org
anizations not to file 2010
Forms 990 (wi
th Schedule H attached)
before July
1, 2011, regardless of whether
the hospita
l organization files an elec-
tronic retu
rn or a paper return. This delay
of the filin
g season does not apply to any
other tax-
exempt organization required to
file Form 9
90.
Hospital o
rganizations affected by this
announcem
ent are not required to file
Form 8868,
Application for Extension
of Time To F
ile an Exempt Organization
Returnin
order to take advantage of the au-
tomatic e
xtension. Nevertheless, recently
formed ho
spital organizations that did not
file Form
990 Schedule H for tax year
2009, and
who believe they are entitled to
the exte
nsion of time under this announce-
ment, ar
e encouraged to file Form 8868 to
reduce t
he risk that they may incorrectly
receive
a penalty notice from the IRS.
No late f
iling penalties under Sec-
tion 665
2(c)(1)(A)(i) will apply to a tax
year 2010 Form
990 (with Schedule H
attached) fil
ed by an affected hospital or-
ganization on
or before the extended due
date describe
d in this announcement. If an
affected hosp
ital organization determines
that it needs
additional time beyond the
automatic th
ree-month extension period to
file its Form
990, the hospital organization
may request a
n additional three-month
extension o
ftimetofilebyproperlycom-
pleting and
filing Form 8868, Part II. An
affected ho
spital organization may receive
no more than
a six-month extension of
time to fil
e for its 2010 tax year. If a
hospital o
rganization that was granted an
automatic
extension of time to file pur-
suant to th
is announcement and filed by
its extend
ed due date receives a late filing
penalty n
otice from the IRS, the hospi-
tal organ
ization should call the telephone
number on
the penalty notice to request
that the I
RS abate the late filing penalty.
Drafting
Information
The princ
ipal author of this announce-
ment is Ch
ris Giosa of the Tax Exempt and
Governm
ent Entities Division. For fur-
ther inf
ormation regarding this announce-
ment, pl
ease contact Mr. Giosa at (202)
283–985
1 (not a toll-free number).
2011–10 I.R.B.542March 7, 2011

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion.
It is not used where a position in a prior
ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the 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 the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is self
contained. In this case, the previously pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names in
subsequent rulings. After the original rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cases
in litigation, or the outcome of a Service
study.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
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—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
March 7, 2011i2011–10 I.R.B.

Numerical Finding List
1
Bulletin 2011–1 through 2011–10
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
2011-20, 2011-10 I.R.B.542
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
2011-15, 2011-10 I.R.B.539
2011-17, 2011-10 I.R.B.540
Proposed Regulations:
REG-149335-08, 2011-6 I.R.B.468
REG-146097-09, 2011-8 I.R.B.516
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
Revenue Procedures— Continued:
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
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
2011-6, 2011-10 I.R.B.537
2011-7, 2011-10 I.R.B.534
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
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 Bulletin
2010–52, dated December 27, 2010.
2011–10 I.R.B.iiMarch 7, 2011

Finding List of Current Actions on
Previously Published Items
1
Bulletin 2011–1 through 2011–10
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
2010-27
Superseded by
Notice 2011-8, 2011-8 I.R.B.503
2010-59
Modified by
Notice 2011-5, 2011-3 I.R.B.314
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
Revenue Procedures:
72-50
Modified and superseded by
Rev. Proc. 2011-10, 2011-2 I.R.B.294
Revenue Procedures— Continued:
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. 2011-4, 2011-1 I.R.B.330
2001-10
Modified by
Rev. Proc. 2011-4, 2011-4 I.R.B.330
2002-28
Modified by
Rev. Proc. 2011-4, 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
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.282
Rev. 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.283
Revenue Procedures— Continued:
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
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
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
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.
March 7, 2011iii2011–10 I.R.B.

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
2011–10 I.R.B.ivMarch 7, 2011

March 7, 20112011–10 I.R.B.

2011–10 I.R.B.March 7, 2011

March 7, 20112011–10 I.R.B.

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