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

GIFT TAX

Internal Revenue Bulletin 2012-26 · 2026-10-03 edition · updated 2026-10-04 · United States

Furnishing identifying number of tax return preparer (REG–124791–11) 15, 791 Guidance under sections 642 and 643 (income ordering rules)

(TD 9582) 18, 869 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

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 2012-26

Internal Revenue Bulletin 2012-26

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.