This is the table of contents of Internal Revenue Bulletin IRB 2012-48. 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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2012 base period T-bill rate. The “base period T-bill rate” for the period ending September 30, 2012, is published, as required by section 995(f) of the Code.
This notice provides for the suspension of certain requirements under section 42 of the Code for low-income housing credit projects to provide emergency housing relief needed as a result of the devastation caused by Hurricane Sandy.
General rules and specifications for substitute forms 1096, 1098, 1099, 5498, and certain other information returns. This procedure provides specifications for the private printing of red-ink substitutes for the 2012 revisions of certain information returns. This procedure will be reproduced as the next revision of Publication 1179. Rev. Proc. 2011-60 superseded.
This document cancels a public hearing on proposed regulations (REG-136491-09, 2012-35 I.R.B. 321) under section 42 of the Code; relating to the utility allowance regulations.
General rules and specifications for substitute forms 1096, 1098, 1099, 5498, and certain other information returns. This procedure provides specifications for the private printing of red-ink substitutes for the 2012 revisions of certain information returns. This procedure will be reproduced as the next revision of Publication 1179. Rev. Proc. 2011-60 superseded.
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