Internal Revenue Bulletin:  2012-3 

January 17, 2012 

ADMINISTRATIVE


Table of Contents

Rev. Proc. 2012-13 Rev. Proc. 2012-13

Maximum vehicle values. This procedure provides the maximum vehicle values for use with the special valuation rules under regulations section 1.61-21(d) and (e). These values are adjusted for inflation and must be adjusted annually by reference to the Consumer Price Index.


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