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Introduction

SECTION 4. EXTENSION OF NOTICE

Internal Revenue Bulletin 2014-20 · 2026-10-03 edition · updated 2026-10-04 · United States

2012–45

Notice 2012–45 is extended to apply to taxable years of foreign corporations be

ginning in 2014, 2015, and 2016 in addition to taxable years of foreign corporations beginning in 2011, 2012, and 2013.

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▸Contents — Internal Revenue Bulletin 2014-20
Internal Revenue Bulletin 2014-20

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