INCOME TAX

Rev. Rul. 2012–30, page 534. Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for October 2012.

Notice 2012–2, page 538. This notice provides interim guidance under section 6050W of the Code to payment settlement entities (as defined in Regulations section 1.6050W–1(a)(4)(i)) (PSEs) that are United States payors or United States middlemen (each as defined in Regulations section 1.6049–5(c)(5)) regarding the circumstances under which the return of information required under Regulations section 1.6050W–1(a)(1) is required with respect to a payment to an offshore account. Treasury and the Service

Finding Lists begin on page ii.