Internal Revenue Bulletin: 2012-37
September 10, 2012
Part III. Administrative, Procedural, and Miscellaneous
Table of Contents
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
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