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Bulletin No. 2012-42 October 15, 2012

ADMINISTRATIVE

Internal Revenue Bulletin 2012-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2012–63, page 496. Optional special per diem rates. This notice provides the 2012-2013 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home, specifically (1) the special transportation industry rates, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for the high-low substantiation method. This notice also announces a change in the definition of incidental expenses under the Federal Travel Regulations. Notice 2011–81 superseded.

Announcement 2012–29, page 500. This document provides notice of public hearing on proposed regulations (REG–13066–11, 2012–32 I.R.B. 126) that provide guidance regarding the requirements for charitable hospital organizations relating to financial assistance and emergency medical care policies, charges for certain care provided to individuals eligible for financial assistance, and billing and collections. A public hearing is scheduled for October 29, 2012.

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 2012-42
Internal Revenue Bulletin 2012-42

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