Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • REG-109369-10
    • Notice 2012-13
    • Notice 2012-15
  • EMPLOYEE PLANS
    • Notice 2012-16
  • EMPLOYMENT TAX
    • Notice 2012-13
  • EXCISE TAX
    • Notice 2012-17
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2012-13
    • I. PURPOSE
    • II. BACKGROUND
    • III. TRANSITION RELIEF
    • IV. FILING OF FORM 8850 WITH ELECTRONIC SIGNATURES
    • V. ALTERNATIVE METHOD OF FILING OR SIGNING FORM 8850—FILING OR SIGNING BY FACSIMILE
    • VI. GUIDANCE FOR TAX-EXEMPT ORGANIZATIONS
    • VII. REQUEST FOR COMMENTS
    • VIII. EFFECT ON OTHER DOCUMENTS
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Notice 2012-15
    • SECTION 1. OVERVIEW
    • SECTION 2. BACKGROUND
      • .01 Section 367(a)
      • .02 Section 367(b)
      • .03 Section 304
      • .04 Application of Section 367 to Section 304 Transactions
      • .05 Section 1248(a)
    • SECTION 3. REVISED APPROACH TO SECTION 304 TRANSACTIONS
    • SECTION 4. APPLICATION OF SECTION 367 TO SECTION 304 TRANSACTIONS
      • .01 Application of Section 367(a)
      • .02 Application of Section 367(b)
      • .03 Example
    • SECTION 5. FINALIZATION OF THE 2009 REGULATIONS UNDER SECTION 1248
    • SECTION 6. EFFECTIVE DATE
    • SECTION 7. COMMENTS
    • SECTION 8. PAPERWORK REDUCTION ACT
    • SECTION 9. DRAFTING INFORMATION
  • Notice 2012-16
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • YIELD CURVE AND SEGMENT RATES
    • 30-YEAR TREASURY SECURITIES INTEREST RATES
    • MINIMUM PRESENT VALUE SEGMENT RATES
    • DRAFTING INFORMATION
  • Notice 2012-17
    • INTRODUCTION
    • BACKGROUND
      • Automatic Enrollment
      • Employer Shared Responsibility
      • 90-Day Limitation on Waiting Periods
    • DISCUSSION
    • REQUEST FOR COMMENTS
    • FOR FURTHER INFORMATION
• Part IV. Items of General Interest
  • REG-109369-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
      • Comments and Requests Public Hearing
      • Drafting Information
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
• 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
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  • CUMULATIVE BULLETINS
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  • We Welcome Comments About the Internal Revenue Bulletin