ADMINISTRATIVE
Internal Revenue Bulletin 2012-38 · 2026-10-03 edition · updated 2026-10-04 · United States
Announcement 2012–35, page 356. This document contains corrections to temporary regulations (T.D. 9572, 2012–11 I.R.B. 471) that extend the definition of a specified NPC with respect to payments made before January 1, 1014.
Finding Lists begin on page ii.
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