Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2012-13
    • REG-141268-11
  • EMPLOYEE PLANS
    • REG-136008-11
  • EXEMPT ORGANIZATIONS
    • Announcement 2012-22
  • EXCISE TAX
    • REG-136008-11
  • TAX CONVENTIONS
    • Announcement 2012-21
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2012-13
• Part IV. Items of General Interest
  • REG-136008-11
    • 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 40—EXCISE TAX PROCEDURAL REGULATIONS
      • §40.6091-1 [Amended]
      • PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES AND OBLIGATIONS NOT IN REGISTERED FORM
      • §46.0-1 [Amended]
      • §46.0-2 [Removed]
      • Subpart C—Fees on insured and self-insured health plans
    • Drafting Information
  • REG-141268-11
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Requests for Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
      • §1.381(c)(2)-1(d) [Removed]
    • Drafting Information
  • Announcement 2012-21
  • Announcement 2012-22
• 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