Internal Revenue Bulletin:  2012-42 

October 15, 2012 

EXCISE TAX


Table of Contents

Rev. Rul. 2012-29 Rev. Rul. 2012-29

Capital loss carryforward effective date. This ruling holds that the effective date of section 101 of the Regulated Investment Company Modernization Act of 2010, Pub. L. 111-325 (2010), for excise tax purposes is the calendar year following the date of enactment, or the calendar year beginning January 1, 2011.


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