Bulletin No. 2012-20 May 14, 2012

quired to be reported and/or furnished by employers or other persons under other applicable Code provisions.

Rev. Proc. 2012–24, page 913. This procedure provides guidance for implementing final regulations under section 6049 of the Code. The procedure contains two lists of countries with which the IRS has an income tax or other convention or bilateral agreement relating to the exchange of information for tax administration purposes.

Rev. Proc. 2012–26, page 933. This procedure provides the 2013 inflation adjusted amounts for Health Savings Accounts (HSAs) under section 223 of the Code.