INCOME TAX—Cont. — Internal Revenue Bulletin 2012-13

Reimbursements under section 1603 of American Recovery

and Reinvestment Tax Act (ARRTA) of 2009 (Notice 23) 11, 483 Low-income housing credit:

2012 population figures used for calculations (Notice 22) 13, 576 Work opportunity tax credit (WOTC) (Notice 13) 9, 492 Current refundings of tax-exempt bonds in certain disaster relief

bond programs (Notice 3) 3, 289 Damages received on account of personal physical injuries or

physical sickness (TD 9573) 12, 498 Determination of housing cost amounts eligible for exclusion or

deduction for 2012 (Notice 19) 10, 440 Disciplinary actions involving attorneys, certified public ac counts, enrolled agents, and enrolled actuaries (Ann 8) 7, 373 Dividend equivalents from sources within the United States (TD

11, 471 ; (REG–120282–10) 11, 487 Electronic filing of K–1s (RP 17) 10, 453 Equitable relief under section 66(c) or section 6015(f) (Notice 8)

4, 309 Ex parte communications between appeals and other Internal

Revenue Service employees (RP 18) 10, 455 Extension of time to file estate tax return to elect portability of

a deceased spousal unused exclusion amount under section 2010(c) (Notice 21) 10, 450 Foreign earned income exclusion, 2011 update (RP 21) 11, 484 Forms:

1097, 1098, 3921, 3922, 5498, 8935, and W-2, requirements for filing electronically; correction to Rev. Proc. 2011–40 (Ann 2) 2, 285 Gross income, exclusions, restitution payments under the Traf ficking Victims Protection Act of 2000 (Notice 12) 6, 365 Guidance regarding foreign base company sales income (TD

6, 354 Guidance regarding the repeal of section 163(f)(2)(B) (Notice
13, 574 Health savings accounts (HSAs), Indian health service (Notice
8, 411 Information reporting by passport applicants (Ann 11) 13, 611 Insurance tax, insurance companies, interest rate tables (RR 6) 6,

349 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

January (RR 2) 3, 286 February (RR 7) 6, 362 March (RR 9) 11, 475 Rates:

Underpayment and overpayments, quarter beginning:

April 1, 2012 (RR 8) 13, 563 Letters rulings:

And determination letters, areas which will not be issued

from:

Associate Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 113 Associate Chief Counsel (International) (RP 7) 1, 232

March 26, 2012 v 2012–13 I.R.B.