Abbreviations›Rev. Rul. 2012-33, 2012-51 I.R.B. 710
INCOME TAX—Cont.
Internal Revenue Bulletin 2012-52 · 2026-10-03 edition · updated 2026-10-04 · United States
8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically (RP 37) 41, 449 8596, Information Returns for Federal Contracts, Electronically (RP 49) 50, 681 General welfare exclusion (Notice 75) 51, 715 Gross income, per capital payments from proceeds of settlement
of Indian tribal trust cases (Notice 60) 41, 445 Guidance regarding deduction and capitalization of expenditures
related to tangible property (Notice 73) 51, 713 Information reporting for discharges of indebtedness (Notice 65)
52, 773 Insurance, effectively connected income (RP 40) 30, 424 Insurance companies:
Loss payment patterns and discount factors for the 2012 acci dent year (RP 44) 49, 645 Salvage discount factors for the 2012 accident year (RP 45)
49, 656 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 December 2012 (RR 31) 49, 636 Rates:
Underpayment and overpayments, quarter beginning:
October 2012 (RR 23) 39, 359 January 2013 (RR 32) 52, 762 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 recontribution to a new target, as a cross-chain reorganization (TD 9594) 29, 57 Non-real estate business in low-income communities (TD 9600)
47, 548 Overall foreign loss recapture on property dispositions (REG–134935–11) 29, 64 Penalties, substantial understatement (RP 51) 51, 719 Property traded on an established market (TD 9599) 40, 417 Proposed Regulations:
26 CFR 1.42–10, –12, amended; utility allowances submetering (REG–136491–09) 35, 321 ; hearing cancelled (Ann 39) 48, 608 26 CFR 1.108–7, amended; 1.366–0, amended; 1.1366–2, –5, amended; 1.1367–1(h), amended; 1.1367–3, amended; basis of indebtedness of S corporations to their shareholders (REG–134042–07) 27, 5 26 CFR 1.172(h)–0 thru –5, added; 1.1502–21, amended; 1.1502–72, added; regulations regarding the applica
2012–52 I.R.B. vi December 27, 2012
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