ADMINISTRATIVE

Notice 2012–60, page 445. Per capita payments from proceeds of settlements of Indian tribal trust cases. This notice advises taxpayers that per capita payments to Indian tribal members made from the proceeds of the settlement of certain litigation between the United States and Indian tribes are excluded from gross income.

Rev. Proc. 2012–37, page 449. This procedure contains updates to Publication 1239, Speci- fications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically, revised (9–2012).