Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2012-18
    • Notice 2012-19
    • Rev. Proc. 2012-17
  • ESTATE TAX
    • Notice 2012-21
  • ADMINISTRATIVE
    • Notice 2012-21
    • Rev. Proc. 2012-16
    • Rev. Proc. 2012-17
    • Rev. Proc. 2012-18
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2012-18
    • PURPOSE
    • BACKGROUND
    • SATISFACTION OF CERTAIN PROVISIONS OF § 1.42-5(c)(2)
    • REQUEST FOR COMMENTS
    • DRAFTING INFORMATION
  • Notice 2012-19
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. TABLE OF ADJUSTED LIMITATIONS FOR 2012
    • SECTION 4. ELECTION TO APPLY 2012 ADJUSTED LIMITATIONS TO 2011 TAXABLE YEAR
    • EFFECT ON OTHER DOCUMENTS
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Notice 2012-21
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
      • 2.01. In General
      • 2.02. Filing Dates and Availability of an Extension
      • 2.03. Notice 2011-82
    • SECTION 3. DISCUSSION
    • SECTION 4. SCOPE AND APPLICATION
    • SECTION 5. GUIDANCE
    • DRAFTING INFORMATION
  • Rev. Proc. 2012-16
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. APPLICATION
    • SECTION 4. EFFECT ON OTHER REVENUE PROCEDURES
    • SECTION 5. EFFECTIVE DATES
    • DRAFTING INFORMATION
  • Rev. Proc. 2012-17
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. ELECTRONIC FURNISHING OF SCHEDULE K-1
    • SECTION 4. CONSENT
    • SECTION 5. REQUIRED DISCLOSURES
    • SECTION 6. FORMAT
    • SECTION 7. NOTICE
    • SECTION 8. AMENDED SCHEDULE K-1
    • SECTION 9. ACCESS PERIOD
    • SECTION 10. PAPER STATEMENTS AFTER WITHDRAWAL OF CONSENT
    • SECTION 11. APPROVAL OF SUBSTITUTE SCHEDULE K-1
    • SECTION 12. FAILURE TO FURNISH
    • SECTION 13. OTHER RELATED DOCUMENTS
    • SECTION 14. EFFECTIVE DATE
    • SECTION 15. DRAFTING INFORMATION
  • Rev. Proc. 2012-18
    • SECTION 1. BACKGROUND
    • SECTION 2. GUIDANCE CONCERNING EX PARTE COMMUNICATIONS AND THE APPLICATION OF RRA SECTION 1001(a)(4)
    • SECTION 3. EFFECT ON OTHER DOCUMENTS
    • SECTION 4. EFFECTIVE DATE
    • SECTION 5. DRAFTING INFORMATION
• 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
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin