<![CDATA[Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker - Justia Regulations Tracker]]> https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/2011/12?registers=between&min-day=1&max-day=31 Sat, 27 Apr 2024 15:57:33 -0700 Sat, 27 Apr 2024 15:57:33 -0700 Justia Regulations Tracker Copyright 2011 Justia Inc. https://regulations.justia.com/images/justiafedregulations.gif <![CDATA[Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker - Justia Regulations Tracker]]> https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/2011/12?registers=between&min-day=1&max-day=31 Notice - Prompt Payment Interest Rate; Contract Disputes Act https://regulations.justia.com/regulations/fedreg/2011/12/30/2011-33528.html https://regulations.justia.com/regulations/fedreg/2011/12/30/2011-33528.html Fri, 30 Dec 2011 00:00:00 -0800 2011-33528 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-30/pdf/2011-33528.pdf Notice - Proposed Information Collections; Comment Request https://regulations.justia.com/regulations/fedreg/2011/12/27/2011-33077.html https://regulations.justia.com/regulations/fedreg/2011/12/27/2011-33077.html Tue, 27 Dec 2011 00:00:00 -0800 2011-33077 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-27/pdf/2011-33077.pdf Proposed Rule - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property https://regulations.justia.com/regulations/fedreg/2011/12/27/2011-32246.html https://regulations.justia.com/regulations/fedreg/2011/12/27/2011-32246.html Tue, 27 Dec 2011 00:00:00 -0800 2011-32246 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-27/pdf/2011-32246.pdf Rule - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property https://regulations.justia.com/regulations/fedreg/2011/12/27/2011-32024.html https://regulations.justia.com/regulations/fedreg/2011/12/27/2011-32024.html Tue, 27 Dec 2011 00:00:00 -0800 2011-32024 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-27/pdf/2011-32024.pdf Rule - Community Reinvestment Act Regulations https://regulations.justia.com/regulations/fedreg/2011/12/22/2011-32727.html https://regulations.justia.com/regulations/fedreg/2011/12/22/2011-32727.html Thu, 22 Dec 2011 00:00:00 -0800 2011-32727 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-22/pdf/2011-32727.pdf Rule - Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement https://regulations.justia.com/regulations/fedreg/2011/12/22/2011-32458.html https://regulations.justia.com/regulations/fedreg/2011/12/22/2011-32458.html Thu, 22 Dec 2011 00:00:00 -0800 2011-32458 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-22/pdf/2011-32458.pdf Rule - Tax Return Preparer Penalties Under Section 6695 https://regulations.justia.com/regulations/fedreg/2011/12/20/2011-32487.html https://regulations.justia.com/regulations/fedreg/2011/12/20/2011-32487.html Tue, 20 Dec 2011 00:00:00 -0800 2011-32487 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-20/pdf/2011-32487.pdf Rule - Guidance Regarding Foreign Base Company Sales Income https://regulations.justia.com/regulations/fedreg/2011/12/19/2011-32394.html https://regulations.justia.com/regulations/fedreg/2011/12/19/2011-32394.html Mon, 19 Dec 2011 00:00:00 -0800 2011-32394 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-19/pdf/2011-32394.pdf Rule - Reporting of Specified Foreign Financial Assets https://regulations.justia.com/regulations/fedreg/2011/12/19/2011-32263.html https://regulations.justia.com/regulations/fedreg/2011/12/19/2011-32263.html Mon, 19 Dec 2011 00:00:00 -0800 2011-32263 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-19/pdf/2011-32263.pdf Proposed Rule - Reporting of Specified Foreign Financial Assets https://regulations.justia.com/regulations/fedreg/2011/12/19/2011-32254.html https://regulations.justia.com/regulations/fedreg/2011/12/19/2011-32254.html Mon, 19 Dec 2011 00:00:00 -0800 2011-32254 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-19/pdf/2011-32254.pdf Proposed Rule - Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest https://regulations.justia.com/regulations/fedreg/2011/12/19/2011-32079.html https://regulations.justia.com/regulations/fedreg/2011/12/19/2011-32079.html Mon, 19 Dec 2011 00:00:00 -0800 2011-32079 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-19/pdf/2011-32079.pdf Rule - Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest https://regulations.justia.com/regulations/fedreg/2011/12/19/2011-32078.html https://regulations.justia.com/regulations/fedreg/2011/12/19/2011-32078.html Mon, 19 Dec 2011 00:00:00 -0800 2011-32078 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-19/pdf/2011-32078.pdf Proposed Rule - Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction https://regulations.justia.com/regulations/fedreg/2011/12/16/2011-32316.html https://regulations.justia.com/regulations/fedreg/2011/12/16/2011-32316.html Fri, 16 Dec 2011 00:00:00 -0800 2011-32316 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-16/pdf/2011-32316.pdf Proposed Rule - Application of the Segregation Rules to Small Shareholders; Correction https://regulations.justia.com/regulations/fedreg/2011/12/16/2011-32313.html https://regulations.justia.com/regulations/fedreg/2011/12/16/2011-32313.html Fri, 16 Dec 2011 00:00:00 -0800 2011-32313 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-16/pdf/2011-32313.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Face-to-Face Service Methods Project Committee https://regulations.justia.com/regulations/fedreg/2011/12/16/2011-32311.html https://regulations.justia.com/regulations/fedreg/2011/12/16/2011-32311.html Fri, 16 Dec 2011 00:00:00 -0800 2011-32311 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-16/pdf/2011-32311.pdf Notice - Proposed Collection; Comment Request for Notice 2011-65 https://regulations.justia.com/regulations/fedreg/2011/12/16/2011-32307.html https://regulations.justia.com/regulations/fedreg/2011/12/16/2011-32307.html Fri, 16 Dec 2011 00:00:00 -0800 2011-32307 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-16/pdf/2011-32307.pdf Notice - Proposed Collection; Comment Request for Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE., Form 1040A, Form 1040EZ, Form 1040NR, Form 1040NR-EZ, Form 1040X, and All Attachments to These Forms https://regulations.justia.com/regulations/fedreg/2011/12/16/2011-32303.html https://regulations.justia.com/regulations/fedreg/2011/12/16/2011-32303.html Fri, 16 Dec 2011 00:00:00 -0800 2011-32303 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-16/pdf/2011-32303.pdf Proposed Rule - Section 67 Limitations on Estates or Trusts; Correction https://regulations.justia.com/regulations/fedreg/2011/12/16/2011-32280.html https://regulations.justia.com/regulations/fedreg/2011/12/16/2011-32280.html Fri, 16 Dec 2011 00:00:00 -0800 2011-32280 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-16/pdf/2011-32280.pdf Rule - Employer's Annual Federal Tax Return and Modifications to the Deposit Rules https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32069.html https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32069.html Wed, 14 Dec 2011 00:00:00 -0800 2011-32069 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-14/pdf/2011-32069.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Small Business/Self-Employed Decreasing Non-Filers Project Committee https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32042.html https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32042.html Wed, 14 Dec 2011 00:00:00 -0800 2011-32042 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-14/pdf/2011-32042.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32038.html https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32038.html Wed, 14 Dec 2011 00:00:00 -0800 2011-32038 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-14/pdf/2011-32038.pdf Notice - Open Meeting of Taxpayer Advocacy Panel Taxpayer Burden Reduction Project Committee https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32036.html https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32036.html Wed, 14 Dec 2011 00:00:00 -0800 2011-32036 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-14/pdf/2011-32036.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Toll-Free Project Committee https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32033.html https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32033.html Wed, 14 Dec 2011 00:00:00 -0800 2011-32033 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-14/pdf/2011-32033.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Bankruptcy Compliance Project Committee https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32032.html https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32032.html Wed, 14 Dec 2011 00:00:00 -0800 2011-32032 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-14/pdf/2011-32032.pdf Rule - Establishment of the Coombsville Viticultural Area https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32018.html https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32018.html Wed, 14 Dec 2011 00:00:00 -0800 2011-32018 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-14/pdf/2011-32018.pdf Rule - Establishment of the Naches Heights Viticultural Area https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32017.html https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32017.html Wed, 14 Dec 2011 00:00:00 -0800 2011-32017 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-14/pdf/2011-32017.pdf Rule - Establishment of the Fort Ross-Seaview Viticultural Area https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32016.html https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32016.html Wed, 14 Dec 2011 00:00:00 -0800 2011-32016 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-14/pdf/2011-32016.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Return Processing Delays Project Committee https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32010.html https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32010.html Wed, 14 Dec 2011 00:00:00 -0800 2011-32010 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-14/pdf/2011-32010.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32008.html https://regulations.justia.com/regulations/fedreg/2011/12/14/2011-32008.html Wed, 14 Dec 2011 00:00:00 -0800 2011-32008 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-14/pdf/2011-32008.pdf Proposed Rule - New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation https://regulations.justia.com/regulations/fedreg/2011/12/13/2011-31855.html https://regulations.justia.com/regulations/fedreg/2011/12/13/2011-31855.html Tue, 13 Dec 2011 00:00:00 -0800 2011-31855 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-13/pdf/2011-31855.pdf Notice - Proposed Collection; Comment Request for Form 14242 https://regulations.justia.com/regulations/fedreg/2011/12/13/2011-31852.html https://regulations.justia.com/regulations/fedreg/2011/12/13/2011-31852.html Tue, 13 Dec 2011 00:00:00 -0800 2011-31852 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-13/pdf/2011-31852.pdf Notice - Proposed Collection; Comment Request for Form 1099-MA https://regulations.justia.com/regulations/fedreg/2011/12/13/2011-31851.html https://regulations.justia.com/regulations/fedreg/2011/12/13/2011-31851.html Tue, 13 Dec 2011 00:00:00 -0800 2011-31851 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-13/pdf/2011-31851.pdf Notice - Financial Management Service; Proposed Collection of Information: Request for Payment of Federal Benefit by Check, EFT Waiver Form https://regulations.justia.com/regulations/fedreg/2011/12/13/2011-31801.html https://regulations.justia.com/regulations/fedreg/2011/12/13/2011-31801.html Tue, 13 Dec 2011 00:00:00 -0800 2011-31801 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-13/pdf/2011-31801.pdf Notice - Surety Companies Acceptable on Federal Bonds: Aspen American Insurance Company https://regulations.justia.com/regulations/fedreg/2011/12/13/2011-31799.html https://regulations.justia.com/regulations/fedreg/2011/12/13/2011-31799.html Tue, 13 Dec 2011 00:00:00 -0800 2011-31799 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-13/pdf/2011-31799.pdf Notice - Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request https://regulations.justia.com/regulations/fedreg/2011/12/12/2011-31888.html https://regulations.justia.com/regulations/fedreg/2011/12/12/2011-31888.html Mon, 12 Dec 2011 00:00:00 -0800 2011-31888 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-12/pdf/2011-31888.pdf Notice - Proposed Collection; Comment Request for Form 56 https://regulations.justia.com/regulations/fedreg/2011/12/12/2011-31705.html https://regulations.justia.com/regulations/fedreg/2011/12/12/2011-31705.html Mon, 12 Dec 2011 00:00:00 -0800 2011-31705 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-12/pdf/2011-31705.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2011/12/12/2011-31704.html https://regulations.justia.com/regulations/fedreg/2011/12/12/2011-31704.html Mon, 12 Dec 2011 00:00:00 -0800 2011-31704 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-12/pdf/2011-31704.pdf Notice - Proposed Collection; Comment Request for Form 13997 https://regulations.justia.com/regulations/fedreg/2011/12/12/2011-31698.html https://regulations.justia.com/regulations/fedreg/2011/12/12/2011-31698.html Mon, 12 Dec 2011 00:00:00 -0800 2011-31698 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-12/pdf/2011-31698.pdf Rule - Conduit Financing Arrangements https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31672.html https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31672.html Fri, 09 Dec 2011 00:00:00 -0800 2011-31672 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-09/pdf/2011-31672.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31589.html https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31589.html Fri, 09 Dec 2011 00:00:00 -0800 2011-31589 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-09/pdf/2011-31589.pdf Notice - Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates, etc. https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31588.html https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31588.html Fri, 09 Dec 2011 00:00:00 -0800 2011-31588 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-09/pdf/2011-31588.pdf Notice - Proposed Collection; Comment Request for Form 8931 https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31587.html https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31587.html Fri, 09 Dec 2011 00:00:00 -0800 2011-31587 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-09/pdf/2011-31587.pdf Notice - Proposed Collection; Comment Request for Form 13704 https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31586.html https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31586.html Fri, 09 Dec 2011 00:00:00 -0800 2011-31586 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-09/pdf/2011-31586.pdf Notice - Proposed Collection; Comment Request for Form 5452 https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31584.html https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31584.html Fri, 09 Dec 2011 00:00:00 -0800 2011-31584 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-09/pdf/2011-31584.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31583.html https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31583.html Fri, 09 Dec 2011 00:00:00 -0800 2011-31583 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-09/pdf/2011-31583.pdf Proposed Rule - Alternatives to the Use of External Credit Ratings in the Regulations of the OCC https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31574.html https://regulations.justia.com/regulations/fedreg/2011/12/09/2011-31574.html Fri, 09 Dec 2011 00:00:00 -0800 2011-31574 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-09/pdf/2011-31574.pdf Proposed Rule - Determination of Governmental Plan Status; Correction https://regulations.justia.com/regulations/fedreg/2011/12/08/2011-31464.html https://regulations.justia.com/regulations/fedreg/2011/12/08/2011-31464.html Thu, 08 Dec 2011 00:00:00 -0800 2011-31464 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-08/pdf/2011-31464.pdf Proposed Rule - Indian Tribal Governmental Plans; Correction https://regulations.justia.com/regulations/fedreg/2011/12/08/2011-31463.html https://regulations.justia.com/regulations/fedreg/2011/12/08/2011-31463.html Thu, 08 Dec 2011 00:00:00 -0800 2011-31463 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-08/pdf/2011-31463.pdf Rule - Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities; Correction https://regulations.justia.com/regulations/fedreg/2011/12/06/2011-31182.html https://regulations.justia.com/regulations/fedreg/2011/12/06/2011-31182.html Tue, 06 Dec 2011 00:00:00 -0800 2011-31182 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-06/pdf/2011-31182.pdf Notice - Taxpayer Advocacy Panel Meeting Cancellation https://regulations.justia.com/regulations/fedreg/2011/12/05/2011-31180.html https://regulations.justia.com/regulations/fedreg/2011/12/05/2011-31180.html Mon, 05 Dec 2011 00:00:00 -0800 2011-31180 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-05/pdf/2011-31180.pdf Rule - Treasury Inflation-Protected Securities Issued at a Premium https://regulations.justia.com/regulations/fedreg/2011/12/05/2011-31179.html https://regulations.justia.com/regulations/fedreg/2011/12/05/2011-31179.html Mon, 05 Dec 2011 00:00:00 -0800 2011-31179 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-05/pdf/2011-31179.pdf Proposed Rule - Treasury Inflation-Protected Securities Issued at a Premium https://regulations.justia.com/regulations/fedreg/2011/12/05/2011-31176.html https://regulations.justia.com/regulations/fedreg/2011/12/05/2011-31176.html Mon, 05 Dec 2011 00:00:00 -0800 2011-31176 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-05/pdf/2011-31176.pdf Rule - Targeted Populations Under Section 45D(e)(2) https://regulations.justia.com/regulations/fedreg/2011/12/05/2011-31169.html https://regulations.justia.com/regulations/fedreg/2011/12/05/2011-31169.html Mon, 05 Dec 2011 00:00:00 -0800 2011-31169 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-05/pdf/2011-31169.pdf Proposed Rule - Revisions to Distilled Spirits Plant Operations Reports and Regulations https://regulations.justia.com/regulations/fedreg/2011/12/05/2011-31142.html https://regulations.justia.com/regulations/fedreg/2011/12/05/2011-31142.html Mon, 05 Dec 2011 00:00:00 -0800 2011-31142 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-05/pdf/2011-31142.pdf Proposed Rule - Proposed Establishment of the Inwood Valley Viticultural Area https://regulations.justia.com/regulations/fedreg/2011/12/05/2011-31141.html https://regulations.justia.com/regulations/fedreg/2011/12/05/2011-31141.html Mon, 05 Dec 2011 00:00:00 -0800 2011-31141 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-05/pdf/2011-31141.pdf Notice - Privacy Act of 1974, as Amended https://regulations.justia.com/regulations/fedreg/2011/12/01/2011-30898.html https://regulations.justia.com/regulations/fedreg/2011/12/01/2011-30898.html Thu, 01 Dec 2011 00:00:00 -0800 2011-30898 Notice http://www.gpo.gov/fdsys/pkg/FR-2011-12-01/pdf/2011-30898.pdf