Table of Contents

• Rev. Proc. 2012-19
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. CHANGES IN METHODS OF ACCOUNTING
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. PAPERWORK REDUCTION ACT
  • SECTION 8. DRAFTING INFORMATION
• Rev. Proc. 2012-20
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. CHANGES IN METHODS OF ACCOUNTING
  • SECTION 6. EFFECT ON OTHER DOCUMENTS
  • SECTION 7. EFFECTIVE DATE
  • SECTION 8. PAPERWORK REDUCTION ACT
  • SECTION 9. DRAFTING INFORMATION
• Rev. Proc. 2012-23
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
    • .01 Limitations on Depreciation Deductions for Certain Automobiles.
    • .02 Inclusions in Income of Lessees of Passenger Automobiles.
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. DRAFTING INFORMATION