ADMINISTRATIVE

Internal Revenue Bulletin 2012-3 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2012–13, page 295. Maximum vehicle values. This procedure provides the maximum vehicle values for use with the special valuation rules under regulations section 1.61–21(d) and (e). These values are adjusted for inflation and must be adjusted annually by reference to the Consumer Price Index.

January 17, 2012 2012–3 I.R.B.

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▸Contents — Internal Revenue Bulletin 2012-3

Internal Revenue Bulletin 2012-3

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