Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9598
    • REG-138489-09
    • REG-126770-06
  • ADMINISTRATIVE
    • Announcement 2012-35
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9598
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Effective/Applicability Date
      • Special Analyses
    • Amendment to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
• Part IV. Items of General Interest
  • REG-126770-06
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • 1. Prohibition on Negative Amounts
      • 2. New Modified Simplified Production Method
      • 3. Simplified Definition of Section 471 Costs and Elimination of Separate Provisions for New Taxpayers
      • Effective/Applicability Date
      • Effect on Other Documents
      • Special Analyses
      • Comments and Requests for Public Hearing
      • Drafting Information
    • Proposed Amendments to the Regulations
      • PART I — INCOME TAXES
  • REG-138489-09
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendment to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2012-35
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
    • Drafting Information
    • Amendments to the Regulations
      • PART 1— INCOME TAXES
    • § 1.871-16T(b) [Amended]
• 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