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Bulletin No. 2012-40 October 1, 2012

ADMINISTRATIVE

Internal Revenue Bulletin 2012-40 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–138367–06, page 426. Proposed regulations modify the standards governing written advice, clarify recent amendments to Circular 230, and update certain provisions as appropriate.

Actions Relating to Court Decisions is on the page following the Introduction. Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2012-40

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