This is the table of contents of Internal Revenue Bulletin IRB 2012-34. 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.
Final regulations under section 274(e)(2) and (9) of the Code provide rules relating to the disallowance of deductions for expenses for the use of business aircraft for entertainment of specified individuals.
Proposed regulations under section 274(e)(3) of the Code provide rules relating to the exception for reimbursed expenses to the limitations on deductions for expenses for meals and entertainment.
This procedure provides the requirements for completing and submitting Form 8655, Reporting Agent Authorization. Rev. Proc. 2007-38 modified and superseded.
This procedure updates the rules for using the EFTPS to remit federal taxes to the Service. Rev. Proc. 98-32 modified and superseded.
This procedure provides the requirements for completing and submitting Form 8655, Reporting Agent Authorization. Rev. Proc. 2007-38 modified and superseded.
This procedure updates the rules for using the EFTPS to remit federal taxes to the Service. Rev. Proc. 98-32 modified and superseded.
This document provides a copy of the Competent Authority Agreement entered into by the competent authorities of the United States and Belgium providing that additional taxes established by Belgian municipalities and conurbations on the Belgian income tax are covered under Article 2 (Taxes Covered) of the Convention Between the Government of the United States of America and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed at Brussels on November 27, 2006.
This document provides a copy of the Competent Authority Agreement entered into by the competent authorities of the United States and Canada regarding application of the principles set forth in the Organisation for Economic Cooperation and Development Report on the Attribution of Profits to Permanent Establishments in the interpretation of Article VII (Business Profits) of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital done at Washington on September 26, 1980, as amended by the Protocols done on June 14, 1983, March 28, 1994, March 17, 1995, July 29, 1997, and September 17, 2007.
This procedure provides the requirements for completing and submitting Form 8655, Reporting Agent Authorization. Rev. Proc. 2007-38 modified and superseded.
This procedure updates the rules for using the EFTPS to remit federal taxes to the Service. Rev. Proc. 98-32 modified and superseded.
This procedure provides changes to Publication 4810, Specifications for Filing Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, Electronically.
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