Internal Revenue Bulletin:  2012-41 

October 9, 2012 

ADMINISTRATIVE


Notice 2012-60 Notice 2012-60

Per capita payments from proceeds of settlements of Indian tribal trust cases. This notice advises taxpayers that per capita payments to Indian tribal members made from the proceeds of the settlement of certain litigation between the United States and Indian tribes are excluded from gross income.

Rev. Proc. 2012-37 Rev. Proc. 2012-37

This procedure contains updates to Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically, revised (9-2012).


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