Abbreviations›Rev. Proc. 2012-36, 2012-39 I.R.B. 374
INCOME TAX—Cont.
Internal Revenue Bulletin 2012-39 · 2026-10-03 edition · updated 2026-10-04 · United States
Interest:
Investment:
Federal short-term, mid-term, and long-term rates for:
July 2012 (RR 20) 27, 1 August 2012 (RR 21) 32, 123 September 2012 (RR 24) 36, 329 Rates:
Underpayment and overpayments, quarter beginning:
October 2012 (RR 23) 39, 359 Marginal production rates, 2012 (Notice 50) 31, 121 Modification to consolidated return regulation permitting an
election to treat a liquidation of a target, followed by a recontribution to a new target, as a cross-chain reorganization (TD 9594) 29, 57 Overall foreign loss recapture on property dispositions (REG–134935–11) 29, 64 Proposed Regulations:
26 CFR 1.42–10, –12, amended; utility allowances submetering (REG–136491–09) 35, 321 26 CFR 1.108–7, amended; 1.366–0, amended; 1.1366–2, –5, amended; 1.1367–1(h), amended; 1.1367–3, amended; basis of indebtedness of S corporations to their shareholders (REG–134042–07) 27, 5 26 CFR 1.263A–0, –2, amended; allocation of costs under the simplified methods (REG–126670–12) 38, 347 26 CFR 1.274–2, amended; 1.274–8, revised; reimbursed entertainment expenses (REG–101812–07) 34, 311 26 CFR 1.904–4, amended; 1.904(g)–3, amended; overall foreign loss recapture on property dispositions (REG–134935–11) 29, 64 26 CFR 1.988–5T, added; integrated transactions of qualifying debt ; (REG–138489–09 38, 355 26 CFR 1.7874–3, added; substantial business activities (REG–107889–12) 28, 53 Publications:
1120, Specifications for filing Forms 1097, 1098, 3921, 3922, 5498, 8935, and W-2G, electronically, 2012 revision (RP 30) 33, 165 1187, Specifications for filing Form 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically, revised (RP 36) 39, 374 4810, Specifications for filing Form 8955–SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, Electronically (RP 34) 34, 280 Qualifying income under section 7704(d) (RP 28) 27, 4 Regulations:
26 CFR 1.61–21, amended; 1.274–9, –10, added; deductions for entertainment use of business aircraft (TD 9597) 34, 258 26 CFR 1.871–16T, amended; dividend equivalents from sources within the United States; correction (Ann 35) 38, 356 26 CFR 1.904–0, –1, –2, –7, –8, amended; 1.904(f)–0T, –1T, –2T, –7T, –8T, removed; 1.904(g)–0 thru –3 amended; 1.904(g)–0T thru –3T, removed; 1.502–9, amended, 1.1502–9T, removed; treatment of overall foreign and domestic losses (TD 9595) 30, 71
September 24, 2012 v 2012–39 I.R.B.
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