Internal Revenue Bulletin:  2012-10 

March 5, 2012 

INCOME TAX


Notice 2012-18 Notice 2012-18

This notice informs state housing finance agencies participating in a specified pilot program of an alternative way to satisfy certain inspection and review responsibilities under regulations section 1.42-5(c)(2). The notice also invites taxpayers to comment generally on issues relating to regulations section 1.42-5 for potential changes to those rules.

Notice 2012-19 Notice 2012-19

This notice provides adjusted limitations on housing expenses for tax year 2012 for purposes of section 911 of the Code. Notices 2006-87, 2007-25, 2007-77, 2008-107, 2010-27 and 2011-8 superseded.

Rev. Proc. 2012-17 Rev. Proc. 2012-17

This procedure provides the requirements for furnishing substitute Schedule K-1, Partner’s Share of Income, Deductions, Credits, etc., in electronic format.


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