This is the table of contents of Internal Revenue Bulletin IRB 2012-43. 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.
Proposed regulations under section 172 of the Code provide guidance regarding the treatment of corporate equity reduction transaction (CERTs), particularly the treatment of multiple step plans for the acquisition of stock and CERTs involving members of a consolidated group. The proposed regulations also provide guidance regarding the carryback of consolidated net operating losses to separate return years.
This announcement provides notice of public hearing on proposed regulations (REG-130266-11, 2012-32 I.R.B. 126) that provide guidance regarding the requirements for charitable hospital organizations relating to financial assistance and emergency medical care policies, charges for certain care provided to individuals eligible for financial assistance, and billing and collections under section 501 of the Code. A public hearing is scheduled for October 29, 2012.
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