Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2012-24 

June 11, 2012 

Part III. Administrative, Procedural, and Miscellaneous

Table of Contents

  • Notice 2012-37
    • PURPOSE
    • BACKGROUND
    • EXTENSION OF INTERIM GUIDANCE
    • REQUEST FOR COMMENTS
    • EFFECT ON OTHER DOCUMENTS
    • CONTACT INFORMATION
  • Notice 2012-38
    • PURPOSE
    • BACKGROUND
    • REQUESTS FOR COMMENT
      • 1. Electronic Media other than those described in Revenue Ruling 2006-57
      • 2. Definition of “readily available”
      • 3. Transitions from paper transit system vouchers to electronic vouchers or to bona fide cash reimbursement systems.
      • 4. Application of bona fide reimbursement arrangement requirements in context of electronic media.
    • REQUEST FOR COMMENTS
    • DRAFTING INFORMATION
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