Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2012-9
    • T.D. 9569
    • REG-145474-11
    • T.D. 9571
    • REG-113903-10
    • T.D. 9572
    • REG-120282-10
    • Notice 2012-23
    • Rev. Proc. 2012-21
  • ADMINISTRATIVE
    • T.D. 9570
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9569
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 1-INCOME TAXES
    • Drafting Information
  • T.D. 9571
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • T.D. 9572
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 1— INCOME TAXES
    • Drafting Information
  • Rev. Rul. 2012-9
  • T.D. 9570
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Summary of Comments and Explanation of Revisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2012-23
    • PURPOSE
    • BACKGROUND
    • QUESTIONS AND ANSWERS ON TAX-RELATED ISSUES IN SECTION 1603
    • DRAFTING INFORMATION
  • Rev. Proc. 2012-21
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. INQUIRIES
    • SECTION 4. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-113903-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-120282-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • 1. In General
      • 2. Definition of Specified Notional Principal Contract
      • A. Transition Period
      • B. Definition Applicable to Payments Made on or after January 1, 2013
      • 3. Underlying Security
      • 4. Specified NPC Status Arising During Term of Contract; Liability of Withholding Agent; and Other Conforming Amendments
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1— INCOME TAXES
    • Drafting Information
  • REG-145474-11
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATE:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Proposed Effective Dates
      • Special Analyses
      • Comments and Requests for Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • 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
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