Internal Revenue Service October 6, 2011 – Federal Register Recent Federal Regulation Documents

Implementation of Form 990; Correction
Document Number: 2011-25776
Type: Rule
Date: 2011-10-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document describes a correction to final regulations (TD 9549) that implement the redesigned Form 990, ``Return of Organization Exempt From Income Tax''. These regulations were published in the Federal Register on Thursday, September 8, 2011 (76 FR 55746).
Implementation of Form 990; Correction
Document Number: 2011-25773
Type: Rule
Date: 2011-10-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document describes a correcting amendment to final regulations (TD 9549) that implement the redesigned Form 990, ``Return of Organization Exempt From Income Tax''. These regulations were published in the Federal Register on Thursday, September 8, 2011 (76 FR 55746).
Timely Mailing Treated as Timely Filing
Document Number: 2011-25616
Type: Rule
Date: 2011-10-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9543) that were published in the Federal Register on Tuesday, August 23, 2011 (76 FR 52561), the regulations provide guidance on the proper use of registered or certified mail, or a service of a private delivery service designated under criteria established by the Internal Revenue Service, will constitute prima facie evidence of delivery. The regulations affect taxpayers who mail Federal tax documents to the Internal Revenue Service or the United States Tax Court.