Skip to content

Abbreviations›Notice 2012-6, 2012-3 I.R.B. 293

INCOME TAX

Internal Revenue Bulletin 2012-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Application of the segregation rules to small shareholders

(REG–149625–10) 2, 279 Basis reporting by securities brokers and basis determination for

debt instruments and options (REG–102988–11) 4, 326 Conduit financing arrangements (TD 9562) 5, 339 Continuing education provider and accrediting organization (RP

  1. 2, 275 Credits:

Iowa credit disaster relief (Notice 7) 4, 308 New markets tax credit (TD 9560) 4, 299 Current refundings of tax-exempt bonds in certain disaster relief

bond programs (Notice 3) 3, 289 Equitable relief under section 66(c) or section 6015(f) (Notice 8)

4, 309

January 30, 2012 iv 2012–5 I.R.B.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2012-5

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.