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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