Internal Revenue Bulletin: 2012-38
September 17, 2012
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Table of Contents
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
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