Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2012-26
    • Rev. Proc. 2012-22
  • EMPLOYEE PLANS
    • Notice 2012-28
  • EMPLOYMENT TAX
    • Rev. Proc. 2012-22
  • EXCISE TAX
    • Notice 2012-27
• Preface
  • The IRS Mission
  • Introduction
• • Actions Relating to Decisions of the Tax Court
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2012-26
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. CHANGES RELATING TO PARTIALLY QUALIFYING PROPERTY
    • SECTION 4. EFFECT ON OTHER DOCUMENTS
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. DRAFTING INFORMATION
  • Notice 2012-27
  • Notice 2012-28
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • YIELD CURVE AND SEGMENT RATES
    • 30-YEAR TREASURY SECURITIES INTEREST RATES
    • MINIMUM PRESENT VALUE SEGMENT RATES
    • DRAFTING INFORMATION
  • Rev. Proc. 2012-22
    • Section 1. — Purpose
    • Section 2 — What’s New
    • Section 3 — Filing Forms W-2c and W-3c Electronically
    • Section 4 — Specifications for Red-Ink Substitute Forms W-2c (Copy A) and W-3c Filed With the SSA
    • Section 5 — Specifications for Substitute Black-and-White Forms W-2c (Copy A) and W-3c Filed With the SSA
    • Section 6 — Requirements for Substitute Privately-Printed Forms W-2c (Copies B, C, and 2) Furnished to Employees
    • Section 7 — Instructions for Employers
    • Section 8 — OMB Requirements for Both Red-Ink and Black-and-White Copy A and W-3c Substitute Forms
    • Section 9 — Reproducible Copies of Forms
    • Section 10 — Effect on Other Documents
    • Section 11 — Exhibits
• 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
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin