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Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 2012-13 · 2026-10-03 edition · updated 2026-10-04 · United States

Guidance Regarding the Repeal of Section 163(f)(2)(B)

Notice 2012–20

PURPOSE

This notice provides guidance related to the repeal of section 163(f)(2)(B) of the Internal Revenue Code (Code) and related provisions enacted by section 502 of the Hiring Incentives to Restore Employment Act of 2010, Pub. L. 111–147 (the HIRE Act). The Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) intend to issue regulations implementing the guidance provided in this notice.

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▸Contents — Internal Revenue Bulletin 2012-13
Internal Revenue Bulletin 2012-13

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