INCOME TAX—Cont. — Internal Revenue Bulletin 2012-52

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 Consumer Price Index (CPI) adjustments, certain loans under

section 1274A, 2013 (RR 33) 51, 710 Corporations, regulations under section 367(d) applicable to cer tain outbound asset reorganizations (Notice 39) 31, 95 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 cancelled (Ann 39) 48, 603 Qualifying advance coal project section 48A credit (Notice

33, 150 Qualified plug-in electric drive motor vehicle credit (Notice
52, 773 Cost-of-living adjustments for inflation for 2013 (RP 41) 45, 539 Deductions for entertainment use of business aircraft (TD 9597)

34, 258 Disaster relief, leave-based donation programs, Hurricane Sandy

(Notice 61) 51, 712 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 ; (Ann 47) 49, 664 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 Frivolous tax return positions, arguments and schemes (RP 43)

49, 643 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 ; correction (Ann 48) 51, 729 1097, 1098, 3921, 3922, 5498, 8935, and W-2G, requirements for filing electronically (RP 30) 33, 165 ; correction (Ann 36) 46, 547