INCOME TAX
Internal Revenue Bulletin 2012-31 · 2026-10-03 edition · updated 2026-10-04 · United States
Application of section 162(m)(4)(C) to dividends and dividend
equivalents (RR 19) 28, 16 Basis of indebtedness of S corporations to their shareholders
(REG–134042–07) 27, 5 Bonds:
Qualified energy conversation bonds (Notice 44) 28, 45 Tribal economic development bonds (Notice 48) 31, 102 Corporations, regulations under section 367(d) applicable to cer tain outbound asset reorganizations (Notice 39) 31, 95 Disciplinary actions involving attorneys, certified public ac counts, enrolled agents, and enrolled actuaries (Ann 28) 27, 10 Election to include in gross income in year of transfer (RP 29)
28, 49 Financial asset securitization investment trusts (Ann 27) 27, 10 Interest:
Investment:
Federal short-term, mid-term, and long-term rates for:
July (RR 20) 27, 1
July 30, 2012 iv 2012–31 I.R.B.
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