This is the table of contents of Internal Revenue Bulletin IRB 2012-30. 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 904 of the Code provide rules concerning the treatment of overall foreign and domestic losses, as well as separate limitation losses, under sections 904(f) and (g).
This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income Security Act of 1974 (ERISA), which requires that notice be provided to participants and beneficiaries relating to certain limitations on benefits in pension plans imposed under section 206(g) of ERISA.
Final, temporary, and proposed regulations under section 7701 of the Code provide that qualified subchapter S subsidiaries and single-owner eligible entities that are treated as disregarded entities for federal tax purposes are treated as separate entities for purposes of the indoor tanning services excise tax imposed by section 5000B.
Final, temporary, and proposed regulations under section 7701 of the Code provide that qualified subchapter S subsidiaries and single-owner eligible entities that are treated as disregarded entities for federal tax purposes are treated as separate entities for purposes of the indoor tanning services excise tax imposed by section 5000B.
Final, temporary, and proposed regulations under section 7701 of the Code provide that qualified subchapter S subsidiaries and single-owner eligible entities that are treated as disregarded entities for federal tax purposes are treated as separate entities for purposes of the indoor tanning services excise tax imposed by section 5000B.
Final, temporary, and proposed regulations under section 7701 of the Code provide that qualified subchapter S subsidiaries and single-owner eligible entities that are treated as disregarded entities for federal tax purposes are treated as separate entities for purposes of the indoor tanning services excise tax imposed by section 5000B.
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