Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9597
    • REG-101812-07
    • Rev. Proc. 2012-32
    • Rev. Proc. 2012-33
  • EMPLOYMENT TAX
    • Rev. Proc. 2012-32
    • Rev. Proc. 2012-33
  • TAX CONVENTIONS
    • Announcement 2012-30
    • Announcement 2012-31
  • ADMINISTRATIVE
    • Rev. Proc. 2012-32
    • Rev. Proc. 2012-33
    • Rev. Proc. 2012-34
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9597
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions and Summary of Comments
      • 1. Determination of Costs
      • a. Application of disallowance to fixed costs
      • b. Charter rate safe harbor
      • c. Depreciation
      • d. Interest expense
      • e. Aircraft aggregation
      • 2. Allocation of Costs to Flights
      • a. Primary purpose test
      • b. Effect of allocation rules
      • 3. Allocation of Disallowance to Expenses
      • 4. Bona Fide Security Concerns
      • 5. Aircraft as Entertainment Facilities
      • 6. Deadhead Flights
      • 7. Leases to Third Parties
      • 8. Section 274(e)(8) Exception
      • 9. Travel on Regularly Scheduled Commercial Airlines
      • 10. Charitable Contribution Deduction
      • 11. Income Inclusion and Compensation
      • Effective/Applicability Date
      • Effect on Other Documents
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Rev. Proc. 2012-32
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SIGNIFICANT CHANGES TO REV. PROC. 2007-38
    • SECTION 4. DEFINITIONS
    • SECTION 5. SCOPE OF REPORTING AGENT AUTHORIZATION
    • SECTION 6. COMPLETING A REPORTING AGENT AUTHORIZATION
    • SECTION 7. SUBMITTING A REPORTING AGENT AUTHORIZATION
    • SECTION 8. SUSPENSION
    • SECTION 9. ADMINISTRATIVE REVIEW PROCESS FOR PROPOSED SUSPENSION
    • SECTION 10. EFFECT OF SUSPENSION
    • SECTION 11. APPEAL OF SUSPENSION
    • SECTION 12. INTERNAL REVENUE SERVICE CONTACTS
    • SECTION 13. OTHER RELATED DOCUMENTS
    • SECTION 14. EFFECT ON OTHER DOCUMENTS
    • SECTION 15. EFFECTIVE DATE
    • SECTION 16. PAPERWORK REDUCTION ACT
    • SECTION 17. DRAFTING INFORMATION
  • Rev. Proc. 2012-33
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. DEFINITIONS
    • SECTION 4. GENERAL PROCEDURES
    • SECTION 5. REGISTRATION
    • SECTION 6. AUTHORIZATIONS
    • SECTION 7. ENROLLMENT
    • SECTION 8. ACH DEBIT ENTRY
    • SECTION 9. ACH CREDIT ENTRY
    • SECTION 10. FEDERAL TAX APPLICATION TRANSACTION
    • SECTION 11. PROOF OF PAYMENT
    • SECTION 12. REFUNDS
    • SECTION 13. DISASTER PROCEDURES
    • SECTION 14. RESPONSIBILITIES OF A PROVIDER
    • SECTION 15. ADVERTISING STANDARDS
    • SECTION 16. REASONS FOR SUSPENSION
    • SECTION 17. ADMINISTRATIVE REVIEW PROCESS FOR PROPOSED SUSPENSION
    • SECTION 18. EFFECT OF SUSPENSION
    • SECTION 19. APPEAL OF SUSPENSION
    • SECTION 20. ADDITIONS TO TAX AND PENALTIES
    • SECTION 21. FORMS, PUBLICATIONS, IMPLEMENTATION GUIDES, AND ADDITIONAL INFORMATION
    • SECTION 22. EFFECT ON OTHER DOCUMENTS
    • SECTION 23. EFFECTIVE DATE
    • SECTION 24. PAPERWORK REDUCTION ACT
    • SECTION 25. DRAFTING INFORMATION
  • Rev. Proc. 2012-34
    • Part A. General
      • Sec. 1. Purpose
      • Sec. 2. What’s New for Tax Year 2012
      • Sec. 3. Where To File and How to Contact the IRS, Information Returns Branch (IRB)
      • Sec. 4. Form 4419, Application for Filing Information Returns Electronically (FIRE)
      • Sec. 5. Due Dates
      • Sec. 6. Amended Returns
      • Sec. 7. Definition of Terms
      • Sec. 8. State Abbreviations
      • Sec. 9. Foreign Country Codes
    • Part B. Electronic Filing Specifications
      • Sec. 1. General
      • Sec. 2. Electronic Filing Approval Procedure
      • Sec. 3. Test Files
      • Sec. 4. Electronic Submissions
      • Sec. 5. PIN Requirements
      • Sec. 6. Electronic Filing Specifications
      • Sec. 7. Connecting to the FIRE System
      • Sec. 8. Common Submission Errors and Problems
    • Part C. Record Format Specifications and Record Layouts
      • Sec. 1. Transmitter “T” Record
      • Sec. 2. Sponsor “S” Record
      • Sec. 3. Administrator “A” Record
      • Sec. 4. Participant “P” Record
      • Sec. 5. End of Transmission “F” Record
• Part IV. Items of General Interest
  • REG-101812-07
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • 1. Definition of Reimbursement or Other Expense Allowance Arrangement
      • 2. Two-Party Reimbursement Arrangements
      • 3. Multiple-Party Reimbursement Arrangements
      • Effective/Applicability Date
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendment to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2012-30
  • Announcement 2012-31
• 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
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