INCOME TAX
Internal Revenue Bulletin 2012-34 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9597, page 258. Final regulations under section 274(e)(2) and (9) of the Code provide rules relating to the disallowance of deductions for expenses for the use of business aircraft for entertainment of specified individuals.
REG–101812–07, page 311. Proposed regulations under section 274(e)(3) of the Code provide rules relating to the exception for reimbursed expenses to the limitations on deductions for expenses for meals and entertainment.
Rev. Proc. 2012–32, page 267. This procedure provides the requirements for completing and submitting Form 8655, Reporting Agent Authorization . Rev. Proc. 2007–38 modified and superseded.
Rev. Proc. 2012–33, page 272. This procedure updates the rules for using the EFTPS to remit federal taxes to the Service. Rev. Proc. 98–32 modified and superseded.
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