Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2012-2 

January 9, 2012 

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Table of Contents

  • T.D. 9559
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Summary of Comments and Explanation of Revisions
      • Effective/Applicability Date
      • Special Analyses
      • FINAL REGULATORY FLEXIBILITY ANALYSIS
    • Adoption of Amendments to the Regulations
      • Part 300—USER FEES
    • Drafting Information
  • Rev. Rul. 2012-1
    • ISSUES
    • FACTS
    • LAW
    • ANALYSIS
      • Lease liability
      • Service Contract Liability
    • HOLDINGS
    • APPLICATION
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
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