Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2012-39
    • Notice 2012-48
    • Notice 2012-49
    • Notice 2012-50
  • EMPLOYEE PLANS
    • Notice 2012-47
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2012-39
    • SECTION 1. OVERVIEW
    • SECTION 2. BACKGROUND
    • SECTION 3. TRANSACTIONS AT ISSUE
    • SECTION 4. REGULATIONS TO BE ISSUED
      • .01 In General
      • .02 U.S. Transferor Takes into Account Income under Section 367(d)(2)(A)(ii)(I)
      • .03 U.S. Transferor Takes into Account Income under Section 367(d)(2)(A)(ii)(II)
      • .04 Treatment of Qualified Successors
      • .05 Definitions
      • .06 Other Rules
      • .07 Example
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. COMMENTS
    • SECTION 7. DRAFTING INFORMATION
  • Notice 2012-47
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • YIELD CURVE AND SEGMENT RATES
    • 30-YEAR TREASURY SECURITIES INTEREST RATES
    • MINIMUM PRESENT VALUE SEGMENT RATES
    • DRAFTING INFORMATION
  • Notice 2012-48
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. GENERAL APPLICATION REQUIREMENTS
    • SECTION 4. GENERAL ALLOCATION PROCESS
    • SECTION 5. CONSENT TO DISCLOSURE OF ALLOCATION
    • SECTION 6. INSUBSTANTIAL DEVIATIONS FROM INFORMATION IN APPLICATION; EFFECTS OF OTHER CHANGES
    • SECTION 7. INFORMATION REPORTING
    • SECTION 8. PAPERWORK REDUCTION ACT
    • SECTION 9. DRAFTING INFORMATION
  • Notice 2012-49
    • • DRAFTING INFORMATION
  • Notice 2012-50
• 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