Table of Contents

• Highlights of This Issue
  • EMPLOYMENT TAX
    • Rev. Rul. 2012-25
  • ADMINISTRATIVE
    • Rev. Proc. 2012-35
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2012-25
    • ISSUE
    • FACTS
      • Situation 1.
      • Situation 2.
      • Situation 3.
      • Situation 4.
    • LAW AND ANALYSIS
    • HOLDINGS
      • Situation 1.
      • Situation 2.
      • Situation 3.
      • Situation 4.
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Rev. Proc. 2012-35
    • SECTION 1. PURPOSE
    • SECTION 2. CHANGES
    • SECTION 3. BACKGROUND
    • SECTION 4. SCOPE
    • SECTION 5. PROCEDURE
    • SECTION 6. EFFECTIVE DATE
    • SECTION 7. EFFECT ON OTHER DOCUMENTS
    • SECTION 8. DRAFTING INFORMATION
• 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
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin