Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2012-8
    • REG-110980-10
    • Notice 2012-20
    • Notice 2012-22
  • EMPLOYEE PLANS
    • REG-115809-11
    • Notice 2012-24
  • EXCISE TAX
    • REG-113770-10
    • Notice 2012-20
  • ADMINISTRATIVE
    • Announcement 2012-11
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2012-8
    • DRAFTING INFORMATION
    • APPENDIX A
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2012-20
    • PURPOSE
    • SECTION 1. BACKGROUND
    • SECTION 2. IN GENERAL
    • SECTION 3. DEFINITION OF A REGISTRATION SYSTEM
    • SECTION 4. TEMPORARY EXTENSION OF PORTFOLIO INTEREST EXCEPTION TO FOREIGN-TARGETED REGISTERED OBLIGATIONS
    • SECTION 5. SHORT-TERM DEBT OBLIGATIONS
    • SECTION 6. CLARIFICATION OF EXCISE TAX EXCEPTION UNDER SECTION 4701(B)
    • EFFECT ON OTHER DOCUMENTS
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Notice 2012-22
  • Notice 2012-24
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • YIELD CURVE AND SEGMENT RATES
    • 30-YEAR TREASURY SECURITIES INTEREST RATES
    • MINIMUM PRESENT VALUE SEGMENT RATES
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-110980-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-113770-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Availability of IRS Documents
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
      • §48.0-1 [Amended]
    • Drafting Information
  • REG-115809-11
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Proposed Effective Date
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • Part 1—INCOME TAXES
    • Drafting Information
  • Announcement 2012-11
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Special Analyses
      • Comments and Request for Public Hearing
      • Drafting Information
      • Withdrawal of Proposed Regulations
      • Proposed Amendments to the Regulations
      • PART 301— PROCEDURE AND ADMINISTRATION
      • § 301.6039E-1 Information reporting by passport applicants.
• 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
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin