Table of Contents

• 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