Abbreviations›Rev. Proc. 2012-38, 2012-48 I.R.B. 575
INCOME TAX
Internal Revenue Bulletin 2012-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Allocation of costs under the simplified methods (REG–126670–12) 38, 347 Application of section 162(m)(4)(C) to dividends and dividend
equivalents (RR 19) 28, 16 Application of section 172(h) including consolidated groups
(REG–140668–07) 43, 501 Background file document requests, processing fees, update to
Rev. Proc. 95–15 (RP 31) 33, 256 Base period T-bill rate, 2012 (RR 22) 48, 565 Basis of indebtedness of S corporations to their shareholders
(REG–134042–07) 27, 5 Bonds:
Qualified energy conversation bonds (Notice 44) 28, 45 Tribal economic development bonds (Notice 48) 31, 102 Changes in method of accounting, modifying Rev. Procs. 97–27
and 2011–14 (RP 39) 41, 470 Charitable contribution deduction (Notice 52) 35, 317 Corporations, regulations under section 367(d) applicable to cer tain outbound asset reorganizations (Notice 39) 31, 95
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