ADMINISTRATIVE

Notice 2012–38, page 1014. This notice solicits public comments on what additional guidance may be needed after Rev. Rul. 2006–57, which provides guidance on the use of smartcards, debit or credit cards, or other electronic media to provide qualified transportation fringes under sections 132(a)(5) and (f) of the Code, became effective on January 1, 2012. In particular, the notice requests

Finding Lists begin on page ii.