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
- 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.
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