This is the table of contents of Internal Revenue Bulletin IRB 2012-07. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
This procedure sets forth procedures for issuing determination letters and rulings on the exempt status of qualified nonprofit health insurance issuers described in section 501(c)(29) of the Code.
This procedure updates Rev. Proc. 2011-13, 2011-3 I.R.B. 318, and identifies circumstances under which the disclosure on a taxpayer’s income tax return with respect to an item or a position is adequate for the purpose of reducing the understatement of income tax under section 6662(d) of the Code and the purpose of avoiding the tax return preparer penalty under section 6694(a).
This document contains a correction to Announcement 2011-63, 2011-41 I.R.B. 503, which contained an incorrect name in the Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code.
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