Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2012-2
    • Notice 2012-3
    • Notice 2012-5
    • Rev. Proc. 2012-13
    • Rev. Proc. 2012-14
  • EMPLOYEE PLANS
    • Notice 2012-6
  • EXEMPT ORGANIZATIONS
    • Notice 2012-4
  • ADMINISTRATIVE
    • Rev. Proc. 2012-13
• Preface
  • The IRS Mission
  • Introduction
• • Actions Relating to Decisions of the Tax Court
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2012-2
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2012-3
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE AND APPLICATION
    • SECTION 4. DRAFTING INFORMATION
  • Notice 2012-4
    • Two-Month Suspension of IRS MeF System for 990 and 1120-POL Filers
    • Extended Filing Date for Eligible Affected Organizations
    • Interaction between the March 30, 2012 Extension and Other Extensions
    • Extension of Time to File Does Not Extend Time to Pay Any Tax Liability
    • Relief from Late Filing Penalty
    • Limited Option to File on Paper during the Suspension Period
    • Schedule H for Hospitals
  • Notice 2012-5
    • PURPOSE
    • THE HOME AFFORDABLE REFINANCE PROGRAM (HARP)
    • LAW
    • SAFE HARBOR REPORTING METHOD
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Notice 2012-6
    • I. PURPOSE
    • II. BACKGROUND
    • III. EXTENSION AND EXPANSION OF RELIEF
      • A. ERISA Section 1022(i)(1) Plans
      • 1. Expansion of relief under Rev. Rul. 2011-1 relating to 81-100 group trust status of certain trusts containing section 1022(i)(1) plan investments
      • 2. Extension of transition relief under Rev. Rul. 2008-40 relating to tax consequences of certain transfers to section 1022(i)(1) plans
      • (i) Extension of transfer deadline until further guidance for certain qualified plans invested in group trusts
      • (ii) One-year general extension of transfer deadline
      • B. Governmental Retiree Benefit Plans
    • IV. COMMENTS REQUESTED
    • V. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Rev. Proc. 2012-13
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. PROCEDURE
    • SECTION 4. EFFECTIVE DATE
    • SECTION 5. DRAFTING INFORMATION
  • Rev. Proc. 2012-14
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND—HARP
    • SECTION 3. BACKGROUND-REMICS
    • SECTION 4. BACKGROUND—REMIC REPORTING
    • SECTION 5. BACKGROUND—REITS
    • SECTION 6. SCOPE
    • SECTION 7. APPLICATION
    • SECTION 8. EFFECTIVE DATE
    • DRAFTING INFORMATION
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin