INCOME TAX — Internal Revenue Bulletin 2012-26

2012 inflation adjustment factors and reference prices for purposes of computing the production tax credit under section 45 (Notice 35) 21, 937 Adequate notice revenue procedure renewal (RP 15) 7, 369 Advance Pricing Agreement Program (APA) 2011 (Ann 13) 16,

805 Agency for a consolidated group (REG–142561–07) 25, 1020 Allocation and apportionment of interest expense (TD 9571) 11,

468 ; (REG–113903–11) 11, 486 Allocation of earnings and profits in tax-free transfers from one

corporation to another (REG–141268–11) 19, 896 Allocation of mortgage insurance premiums (TD 9588) 23, 969 Application of the segregation rules to small shareholders

(REG–149625–10) 2, 279 Asset tests, real estate investment trust (REIT) (RR 17) 25, 1018 Average area purchase price safe-harbors guidance for 2012 (RP

20, 915 Basis reporting by securities brokers and basis determination for

debt instruments and options (REG–102988–11) 4, 326 ; (Notice 34) 21, 937 Bonds, national and area median gross income figures guidance

for 2012 (RP 16) 10, 452 Cafeteria plans (Notice 40) 26, 1046 Certain transfers of property to regulated investment com panies (RICs) and real estate investment trusts (REITs) (REG–139991–08) 21, 945 Changes affecting tax year 2011 filing of information returns

(Ann 6) 6, 366 Conduit financing arrangements (TD 9562) 5, 339 Continuing education provider and accrediting organization (RP

2, 275 Corporate reorganization, guidance on the measurement of con tinuity of interest (TD 9565) 8, 378 ; (REG–124627–11) 8, 417 Credits:

Carbon dioxide sequestration (Notice 42) 26, 1049

June 25, 2012 viii 2012–26 I.R.B.