This is the table of contents of Internal Revenue Bulletin IRB 2012-15. 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.
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. The March 2012 Applicable Federal Rate is modified to correct the annual long-term adjusted Applicable Federal Rate and the long-term tax-exempt rate for ownership changes. Rev. Rul. 2012-9 modified.
Final regulations under section 901 of the Code provide guidance relating to the determination of who is considered to pay a foreign income tax for purposes of the foreign tax credit. Notice 2007-95 obsoleted in part.
Final and temporary regulations under section 909 of the Code provide guidance addressing situations in which foreign income taxes have been separated from the related income. Notice 2010-92 obsoleted.
Final and temporary regulations under section 909 of the Code provide guidance addressing situations in which foreign income taxes have been separated from the related income. Notice 2010-92 obsoleted.
Proposed regulations under section 6109 of the Code provide guidance on the eligibility of the tax preparers to obtain or renew a preparer tax identification number (PTIN).
Final regulations under section 9815 of the Code provide guidance regarding disclosure of the summary of benefits and coverage and the uniform glossary for group health plans and health insurance coverage in the group and individual markets under the Patient Protection and Affordable Care Act. This document implements the disclosure requirements to help plans and individuals better understand their health coverage, as well as other coverage options.
The IRS has revoked its determination that Budget Right Debt Management, Inc., of Maitland, FL; Budget Right Debt Management, Inc., of Lake Mary, FL; Columbus Building Association of Kingsville Texas of Kingsville, TX; Garment Industry Day Care Center of Chinatown, Inc., of New York, NY; and Renewal Ministries, Inc., of Spring, TX, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
Proposed regulations under section 6109 of the Code provide guidance on the eligibility of the tax preparers to obtain or renew a preparer tax identification number (PTIN).
Proposed regulations under section 6109 of the Code provide guidance on the eligibility of the tax preparers to obtain or renew a preparer tax identification number (PTIN).
Proposed regulations under section 6109 of the Code provide guidance on the eligibility of the tax preparers to obtain or renew a preparer tax identification number (PTIN).
Proposed regulations under section 6109 of the Code provide guidance on the eligibility of the tax preparers to obtain or renew a preparer tax identification number (PTIN).
Final regulations under section 9815 of the Code provide guidance regarding disclosure of the summary of benefits and coverage and the uniform glossary for group health plans and health insurance coverage in the group and individual markets under the Patient Protection and Affordable Care Act. This document implements the disclosure requirements to help plans and individuals better understand their health coverage, as well as other coverage options.
Proposed regulations under section 6109 of the Code provide guidance on the eligibility of the tax preparers to obtain or renew a preparer tax identification number (PTIN).
Proposed regulations under section 6109 of the Code provide guidance on the eligibility of the tax preparers to obtain or renew a preparer tax identification number (PTIN).
This notice invites the public to submit recommendations for items that should be included on the 2012-2013 Guidance Priority list.
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