Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2012-21 

May 21, 2012 

Part IV. Items of General Interest

Table of Contents

  • REG-137589-07
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Business Expenses Generally
      • Employee Expenses
      • Deductible Employee Expenses
      • Nondeductible Personal Expenses
      • Local Lodging Expenses
      • Explanation of Provisions
      • Effective/Applicability Date
      • Effect on Other Documents
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-139991-08
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation and Summary of Comments
      • A. Like-Kind Exchanges and Involuntary Conversions.
      • B. Transfers by Tax-Exempt Entities.
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-144267-11
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Proposed Effective/Applicability Date
      • Special Analyses
      • Comments and Requests for Public Hearing
    • Proposed Amendments to the Regulations
      • Part 53—FOUNDATION AND SIMILAR EXCISE TAXES
    • Drafting Information
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