INCOME TAX
Maximum vehicle values. This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61-21(d) and (e). These values are adjusted for inflation and must be adjusted annually by reference to the Consumer Price Index.
This document provides current procedures for obtaining automatic consent for a change in method of accounting as described in its APPENDIX. The document also modifies the procedures for requesting and obtaining non-automatic advance consent for a change in method of accounting. Rev. Proc. 97-27 clarified and modified. Rev. Procs. 2001-10, 2002-28, 2004-34, and 2006-56 modified. Rev. Procs. 2008-52 and 2009-39 superseded, in part.
EMPLOYEE PLANS
2011 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2011 are provided for use in determining contributions to defined benefit plans and permitted disparity.
ADMINISTRATIVE
Maximum vehicle values. This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61-21(d) and (e). These values are adjusted for inflation and must be adjusted annually by reference to the Consumer Price Index.
This announcement provides an opportunity for small business/self employed taxpayers to use Fast Track Settlement (FTS) to expedite case resolution within the IRS's Small Business/Self Employed (SB/SE) organization in the following locations: Chicago, IL; Houston, TX; St. Paul, MN; Philadelphia, PA; central New Jersey; and San Diego, Laguna Niguel, and Riverside, CA.
This announcement extends the two-year test of the mediation and arbitration procedures for Offer in Compromise (OIC) and Trust Fund Recovery Penalty (TFRP) cases that are under the jurisdiction of the Office of Appeals until December 31, 2012. Announcement 2008-111 modified. Rev. Procs. 2006-44 and 2009-44 modified.
Rev. Rul. 2011-3 · https://pensionresource.website/EAMain?content=EAMain.Law&id=rev-rul-2011-3 · printed Oct 16, 2026