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INCOME TAX

Internal Revenue Bulletin 2012-16 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9579, page 796. Final regulations under section 863 of the Code prescribe the source of income received on a qualified fails charge.

T.D. 9580, page 801. Final regulations under section 7623(a) of the Code relate to the payment of rewards and awards under section 7623(b).

REG–135491–10, page 803. Proposed regulations under section 6109 of the Code provide rules requiring any person assigned an employer identification number (EIN) to provide updated information to the IRS in the manner and frequency prescribed by forms, instructions, or other appropriate guidance.

Finding Lists begin on page ii.

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