Internal Revenue Bulletin: 2012-4 |
January 23, 2012 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- T.D. 9560
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- General Overview
- Summary of Comments and Explanation of Provisions
- Ownership Requirement and Non-Profit Businesses
- Start-up or Expanding Businesses
- Documenting Low-Income Persons
- Items Included in Gross Income
- Owners
- Rental to Others of Real Property
- Gross Income — Fair Market Value of Sales, Rentals, Services, or Other Transactions
- Individuals or Groups That Otherwise Lack Adequate Access to Loans or Equity Investments
- EFFECT ON OTHER DOCUMENTS
- Special Analyses
- Adoption of Amendments to the Regulations
- Drafting Information
- T.D. 9560
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2012-7
- Notice 2012-8
- Notice 2012-9
- I. PURPOSE
- II. BACKGROUND
- III. INTERIM GUIDANCE
- In General (Q&A-1 and Q&A-2)
- Employers Subject to the Reporting Requirement (Q&A-3)
- Method of Reporting on the Form W-2 (Q&A-4 through Q&A-10)
- Aggregate Cost of Applicable Employer-Sponsored Coverage (Q&A-11 through Q&A-15)
- Cost of Coverage Required to be Included in the Aggregate Reportable Cost (Q&A-16 through Q&A-23)
- Methods of Calculating the Cost of Coverage (Q&A-24 through Q&A-27)
- Other Issues Relating to Calculating the Cost of Coverage (Q&A-28 through Q&A-31)
- Additional Issues
- IV. TRANSITION RELIEF
- V. EFFECT ON OTHER DOCUMENTS
- VI. DRAFTING INFORMATION
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
| More Internal Revenue Bulletins |