This is the table of contents of Internal Revenue Bulletin IRB 2012-22. 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.
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Final regulations under section 42 of the Code provide guidance concerning taxpayers’ request to housing credit agencies to obtain a qualified contract for the acquisition of a low-income housing credit building.
This document requests public comments regarding the use of stop loss insurance under section 9815 of the Code by group health plans and their plan sponsors.
Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2012; the 24-month average segment rates; the funding transitional segment rates applicable for May 2012; and the minimum present value transitional rates for April 2012.
This document requests public comments regarding the use of stop loss insurance under section 9815 of the Code by group health plans and their plan sponsors.
Final regulations remove the regulations under section 3402(t) of the Code, which related to 3% withholding by government entities on payments for property or services, and make conforming amendments to other regulations. The 3% Withholding Repeal and Job Creation Act, Public Law 112-56, repealed section 3402(t) before section 3402(t) became effective.
This announcement withdraws a notice of proposed rulemaking (REG-151687-10, 2011-23 I.R.B. 867) under section 3402(t) of the Code because the 3% Withholding Repeal and Job Creation Act, Public Law 112-56, repealed section 3402(t).
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