INCOME TAX—Cont. — Internal Revenue Bulletin 2012-48

Credits:

Low-income housing credits:

Relief for areas affected by Hurricane Sandy (Notice 68)

48, 574 Unused housing credit carryovers (RP 42) 46, 545 Utility allowances submetering (REG–136491–09) 35,

321 ; hearing canncelled (Ann 39) 48, 603 Qualifying advance coal project section 48A credit (Notice

33, 150 Cost-of-living adjustments for inflation for 2013 (RP 41) 45, 539 Deductions for entertainment use of business aircraft (TD 9597)

34, 258 Disciplinary actions involving attorneys, certified public ac counts, enrolled agents, and enrolled actuaries (Ann 28) 27, 10 ; (Ann 33) 35, 325 ; (Ann 40) 47, 556 Dividend equivalents from sources within the United States; cor rection (Ann 35) 38, 356 Documentation requirements under section 6050W (Notice 2)

45, 538 Election to include in gross income in year of transfer (RP 29)

28, 49 Financial asset securitization investment trusts (Ann 27) 27, 10 Forms:

1040-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically, specifications for filing electronically (RP 36) 39, 374 1096, 1098, 1099, 5498, and certain other information returns (RP 38) 48, 575 1097, 1098, 3921, 3922, 5498, 8935, and W-2G, requirements for filing electronically (RP 30) 33, 165 ; correction (Ann 36) 46, 547 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically (RP 37) 41, 449 Gross income, per capital payments from proceeds of settlement

of Indian tribal trust cases (Notice 60) 41, 445 Insurance, effectively connected income (RP 40) 30, 424 Integrated transactions of qualifying debt (TD 9598) 38, 343 ;

(REG–138489–09) 38, 355 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

July 2012 (RR 20) 27, 1 August 2012 (RR 21) 32, 123 September 2012 (RR 24) 36, 329 October 2012 (RR 28) 42, 476 November 2012 (RR 30) 45, 534 Rates:

Underpayment and overpayments, quarter beginning:

October 2012 (RR 23) 39, 359 Involuntary conversions, livestock sold on account of drought,

extension of replacement period, list of affected counties (Notice 62) 42, 489 Marginal production rates, 2012 (Notice 50) 31, 121 Modification to consolidated return regulation permitting an

election to treat a liquidation of a target, followed by a recon

November 26, 2012 v 2012–48 I.R.B.