This is the table of contents of Internal Revenue Bulletin IRB 2012-19. 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. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for May 2012.
Proposed regulations under section 312 of the Code provide guidance clarifying the allocation of earnings and profits in tax-free transfers from one corporation to another.
Proposed regulations under sections 4375 through 4377 of the Code provide guidance on determining which health insurance policies and self-insured health plans are subject to fees for the Patient-Centered Outcome Research Trust Fund, and also on the requirements for calculating, reporting, and paying the fees.
The IRS has revoked its determination that Big Hope, Inc., of Elon, NC; Freedom Debt Management, Inc., of Boca Raton, FL; Lost Cherokee of Arkansas & Missouri, Inc., of Conway, AR; Marlowe Education Foundation, Inc., of Idaho Falls, ID; Richard E. Feldhake Support Foundation Trust of Phoenix, AZ; and Successful Dreams Equestrian Center of Fitchburg, MA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
Proposed regulations under sections 4375 through 4377 of the Code provide guidance on determining which health insurance policies and self-insured health plans are subject to fees for the Patient-Centered Outcome Research Trust Fund, and also on the requirements for calculating, reporting, and paying the fees.
This document provides a copy of the Competent Authority Agreement entered into on March 19, 2012, by the Competent Authorities of the United States and Germany, regarding the eligibility of certain pension arrangements for benefits under Article 10(3)(b) of the U.S.-Germany income tax treaty.
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