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Introduction

SECTION 2. WHAT CHANGES

Internal Revenue Bulletin 2012-2 · 2026-10-03 edition · updated 2026-10-04 · United States

HAVE BEEN MADE TO REV. PROC. 2011–10?

.01 This revenue procedure is a general update of Rev. Proc. 2011–10, 2011–2 I.R.B. 294.

.02 Section 6.02 is rewritten to reflect changes since the introduction of Form 8940, Request for Miscellaneous Determi- nation Under Section 507, 509(a), 4940, 4942, 4945, and 6033 of the Internal Rev- enue Code, and the Instructions for Form 8940. Refer to Form 8940 and the Instructions for Form 8940 for information about the types of requests that require the filing of a Form 8940.

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▸Contents — Internal Revenue Bulletin 2012-2
Internal Revenue Bulletin 2012-2

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