Internal Revenue Bulletin:  2012-7 

February 13, 2012 

ADMINISTRATIVE


Rev. Proc. 2012-15 Rev. Proc. 2012-15

This procedure updates Rev. Proc. 2011-13, 2011-3 I.R.B. 318, and identifies circumstances under which the disclosure on a taxpayer’s income tax return with respect to an item or a position is adequate for the purpose of reducing the understatement of income tax under section 6662(d) of the Code and the purpose of avoiding the tax return preparer penalty under section 6694(a).

Announcement 2012-9 Announcement 2012-9

This document contains a correction to Announcement 2011-63, 2011-41 I.R.B. 503, which contained an incorrect name in the Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code.


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