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

GIFT TAX—Cont.

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

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 1.642(c)–3, amended; 1.643(a)–5, amended; guidance under sections 642 and 643 (income ordering rules) (TD 9582) 18, 868 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 Technical Advice Memoranda (TAMs) (RP 2) 1, 92

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▸Contents — Internal Revenue Bulletin 2012-26

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