EXCISE TAX — Internal Revenue Bulletin 2012-26

Aviation fuels, air transportation (Notice 27) 17, 849 Fees on health insurance policies and self-insured health plans

for the Patient-Centered Outcomes Research Trust Fund (REG–136008–11) 19, 881 Frequently asked questions, Patient Protection and Affordable

Care Act (Notice 17) 9, 501 Furnishing identifying number of tax return preparer (REG–124791–11) 15, 791 Guidance regarding the repeal of section 163(f)(2)(B) (Notice

13, 574 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
1, 1 Proposed Regulations:

26 CFR 1.6109–2, amended; furnishing identifying number of tax return preparer (REG–124791–11) 15, 791 26 CFR 48.4191–1, –2, added; 48.4221–1, –2, amended; 48.4221–2, amended; 48.6416(b)(2)–2, amended; taxable medical devices (REG–113770–10) 13, 587 26 CFR 40.0–1, amended; 40.6011(a)–1, amended; 40.607(a)–1, amended; 40.6091–1(a), amended; 40.6302(c)–1, amended; 46.0–1, amended; 46.0–2, removed; 46.4375–1, added; 46.4376–1, added; 46.4377–1, added; fees on health insurance policies and self-insured health plans for the Patient-Centered Outcomes Research Trust Fund (REG–136008–11) 19, 881 26 CFR 301.6103(I)(21)–1, added; regulations pertaining to the disclosure of return information to carry out eligibility requirements for health insurance affordability programs (REG–119632–11) 23, 978 Regulations:

26 CFR 54.9815–2715, added; 602.101(b), amended; summary of benefits and coverage and uniform glossary (TD 9575) 15, 749 26 CFR 301.7623, amended; rewards and awards for information relating to violations of internal revenue laws (TD 9580) 17, 801 Regulations pertaining to the disclosure of return information to

carry out eligibility requirements for health insurance affordability programs (REG–119632–11) 23, 978 Rewards and awards for information relating to violations of in ternal revenue laws (TD 9580) 17, 801 Summary of benefits and coverage and uniform glossary (TD

15, 749 Taxable medical devices (REG–113770–10) 13, 587 Technical Advice Memoranda (RP 2) 1, 92 Telephone excise tax refund deadline (Ann 16) 18, 873

2012–26 I.R.B. vii June 25, 2012