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Abbreviations›Rev. Rul. 2012-12, 2012-15 I.R.B. 748

INCOME TAX—Cont.

Internal Revenue Bulletin 2012-22 · 2026-10-03 edition · updated 2026-10-04 · United States

Safe harbor reporting:

Eligible REMICs required to report on Schedule Q informa tion with respect to REMIC assets (Notice 5) 3, 291 Guidance for REIT investing in certain REMIC regular and

residual interests (RP 14) 3, 296 Section 304 transactions (Notice 15) 9, 495 Section 482, methods to determine taxable income in connection

with a cost sharing arrangement (TD 9568) 12, 499 Source of income from qualified fails charges (TD 9579) 16, 796 Standard industry fare level (SIFL) (RR 10) 14, 614 Standard mileage rates, 2012 (Notice 1) 2, 260 Student loan bonds (Ann 14) 14, 721 Substitute forms, W-2c and W-3c, general rules and specifica tions (RP 22) 17, 853 Tax conventions:

U.S.–Germany agreement on pensions (Ann 21) 19, 898 Tax return preparer penalties under section 6695 (TD 9570) 11,

479 Technical Advice Memoranda (TAMs) (RP 2) 1, 92 Transitional relief for section 6045B issuer returns and state ments for 2011 organizational actions (Notice 11) 5, 346 Treasury inflation-protected securities issued at a premium (TD

  1. 5, 341 ; (REG–130777–11) 5, 347 Treatment of gain recognized with respect to stock in certain for eign corporations upon distributions (TD 9585) 21, 935 Updating of employer identification numbers (REG-135491-10)

17, 803 Use of differential income stream as an application of the income

method and as a consideration in assessing the best method (TD 9569) 11, 465 ; (REG–145474–11) 11, 497 User fee to take the registered tax return preparer competency

examination (TD 9559) 2, 252

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▸Contents — Internal Revenue Bulletin 2012-22
Internal Revenue Bulletin 2012-22

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