Internal Revenue Bulletin: 2012-4 |
January 23, 2012 |
Table of Contents
- 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
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