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

INCOME TAX—Cont.

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

Guidance on reporting of interest paid to nonresident aliens (TD

  1. 20, 900 Guidance priority list (Notice 25) 15, 789 Guidance regarding deduction and capitalization of expen ditures related to tangible property (TD 9564) 14, 614 ; (REG–168745–03) 14, 718 Guidance regarding foreign base company sales income (TD

  2. 6, 354 Guidance regarding the repeal of section 163(f)(2)(B) (Notice

  3. 13, 574 Guidance under section 267(f), deferral of loss on transactions

(TD 9583) 18, 866 Guidance under sections 642 and 643 (income ordering rules)

(TD 9582) 18, 869 Health insurance coverage, information reporting (Notice 32) 20,

910 Health insurance premium tax credit (TD 9590) 24, 986 Health savings accounts (HSAs):

Indian health service (Notice 14) 8, 411 Inflation adjusted amounts (RP 26) 20, 933 Information reporting by passport applicants (Ann 11) 13, 611 Insurance companies, treatment of Blue Cross Blue Shield orga nizations and certain other health organizations (Notice 37) 24, 1014 Insurance tax, insurance companies, interest rate tables (RR 6) 6,

349 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

January (RR 2) 3, 286 February (RR 7) 6, 362 March (RR 9) 11, 478 ; correction (RR 12) 15, 748 April (RR 11) 14, 686 May (RR 13) 19, 878 June (RR 15) 23, 974 Rates:

Underpayment and overpayments, quarter beginning:

April 1, 2012 (RR 8) 13, 563 July 1, 2012 (RR 16) 26, 1035 Letters rulings:

And determination letters, areas which will not be issued

from:

Associate Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 113 Associate Chief Counsel (International) (RP 7) 1, 232 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 Local lodging expenses (REG–137589–07) 21, 942 Maximum vehicle values, special valuation rules, 2012 (RP 13)

3, 295 Measuring partner insolvency upon cancellation of partnership

nonrecourse debt (RR 14) 24, 1012 Modifications to definition of United States property (TD 9589)

23, 971 ; (REG–1075448–11) 23, 977

2012–26 I.R.B. ix June 25, 2012

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▸Contents — Internal Revenue Bulletin 2012-26
Internal Revenue Bulletin 2012-26

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