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Introduction

SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2012-45 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 General Rule . Except as provided in section 4.02, this revenue procedure applies to taxable years beginning in 2013.

.02 Calendar Year Rule . This revenue procedure applies to transactions or events occurring in calendar year 2013 for purposes of sections 3.02 (rehabilitation expenditures treated as separate new building), 3.03 (low-income housing credit), 3.05 (transportation mainline pipeline construction industry optional expense substantiation rules for payments to employees under accountable plans), 3.07 (private activity bonds volume cap), 3.08 (loan limits on agricultural bonds), 3.09 (general arbitrage rebate rules), 3.10 (safe harbor rules for broker commissions on guaranteed investment contracts or in

November 5, 2012 542 2012–45 I.R.B.

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▸Contents — Internal Revenue Bulletin 2012-45
Internal Revenue Bulletin 2012-45

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