Internal Revenue Bulletin:  2012-5 

January 30, 2012 

INCOME TAX


T.D. 9561 T.D. 9561

Temporary and proposed regulations under section 1275 of the Code provide that a taxpayer must use the coupon bond method described in regulations section 1.1275-7(d) to account for Treasury Inflation-Protected Securities issued with more than a de minimis amount of premium. A public hearing is scheduled for March 28, 2012.

REG-130777-11 REG-130777-11

Temporary and proposed regulations under section 1275 of the Code provide that a taxpayer must use the coupon bond method described in regulations section 1.1275-7(d) to account for Treasury Inflation-Protected Securities issued with more than a de minimis amount of premium. A public hearing is scheduled for March 28, 2012.

T.D. 9562 T.D. 9562

Final regulations under section 881 of the Code apply to multiple-party financing arrangements that are effected through disregarded entities, and are necessary in order to determine which of those arrangements should be recharacterized as a conduit financing arrangement.

Notice 2012-11 Notice 2012-11

This notice provides transitional relief from information reporting requirements in section 6045B of the Code that apply to issuers of stock with respect to organizational actions that affect the basis of the stock.


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