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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

26 CFR 1.1273–0 thru –2, amended; 1.1274–3, amended; 1.1275–2, –4, amended; 602.101, amended; property traded on an established market (TD 9599) 40, 417 26 CFR 1.1502–13, amended; 1.1502–13T, removed; 602.101, amended; 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 26 CFR 1.7874–1, amended; 1.7874–1T, removed; 1.7874–2, added; surrogate foreign corporations (TD 9591) 28, 32 26 CFR 1.7874–3T, added; substantial business activities (TD 9592) 28, 41 Regulations governing practice before the Internal Revenue Ser vice (REG–138367–06) 40, 426 Reimbursed entertainment expenses (REG–101812–07) 34, 311 Revisions to Rev. Proc. 98–32 (RP 33) 34, 272 Revocations, exempt organizations (Ann 32) 35, 325 ; (Ann 37)

45, 543 ; (Ann 49) 52, 801 Section 43 inflation adjustment, 2012 (Notice 49) 31, 119 Special per diem rates, 2012–2013 (Notice 63) 42, 496 Standard Industry Fare Level (SIFL) (RR 27) 41, 435 Standard mileage rates, 2013 (Notice 72) 50, 673 Substantial business activities (TD 9592) 28, 41 ; (REG–107889–12) 28, 53 Substitute Forms 1096, 1098, 1099, 5498, and certain other in formation returns, rules and specifications (RP 38) 48, 575 ; correction (Ann 48) 51, 729 Surrogate foreign corporations (TD 9591) 28, 32 Tax Conventions:

U.S.-Belgium agreement regarding taxes imposed by Bel gium municipalities (Ann 30) 34, 314 U.S.-Canada agreement regarding OECD report on the attri bution of profits to permanent establishments (Ann 31) 34, 315 U.S.-Netherlands agreement of limited funds for mutual ac count (LFMA) (Ann 26) 27, 8 Third party payer issues and reporting agents, revisions to Rev.

Proc. 2007–38 (RP 32) 34, 267 Timelines for due diligence and other requirements under

FATCA (Ann 42) 47, 561 Treatment of income from certain government bonds for pur poses of the passive foreign investment company (PFIC) rules (Notice 45) 29, 59 Treatment of overall foreign and domestic losses (TD 9595) 30,

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▸Contents — Internal Revenue Bulletin 2012-52
Internal Revenue Bulletin 2012-52

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