INCOME TAX
Internal Revenue Bulletin 2012-19 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Rul. 2012–13, page 878. Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for May 2012.
REG–141268–11, page 896. Proposed regulations under section 312 of the Code provide guidance clarifying the allocation of earnings and profits in taxfree transfers from one corporation to another.
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