SECTION 6. EFFECT ON OTHER
Internal Revenue Bulletin 2012-2 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Notice 2010–88, as modified by Ann. 2011–40, 2011–29 I.R.B. 56, is superseded.
DRAFTING INFORMATION
The principal author of this notice is Bernard P. Harvey of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information on this notice, contact Bernard P. Harvey at (202) 622–4930 (not a toll-free call).
2012–2 I.R.B. 260 January 9, 2012
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 2012–9
TABLE OF CONTENTS
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 262
.01 Description of terms used in this revenue procedure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 262 .02 Updated annually. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263
SECTION 2. NATURE OF CHANGES AND RELATED REVENUE PROCEDURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263
.01 Rev. Proc. 2011–9 is superseded . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263 .02 Related revenue procedures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263 .03 What changes have been made to Rev. Proc. 2011–9?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263
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