Table of Contents

• Notice 2012-61
  • I. PURPOSE
  • II. BACKGROUND
  • III. QUESTIONS AND ANSWERS
    • G — GENERAL GUIDANCE RELATIVE TO APPLICATION OF MAP-21 SEGMENT RATES
    • NA — MEASUREMENTS FOR WHICH MAP-21 SEGMENT RATES DO NOT APPLY
    • H — STATUTORY HYBRID PLANS
    • T — TRANSITION ISSUES
    • E — MAP-21 ELECTIONS
    • R — SCHEDULE SB REPORTING
    • IV. PAPERWORK REDUCTION ACT
  • V. DRAFTING INFORMATION
• Notice 2012-62
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. EXTENSION OF REPLACEMENT PERIOD UNDER § 1033(e)(2)(B)
  • SECTION 4. DRAFTING INFORMATION
• Notice 2012-63
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SPECIAL M&IE RATES FOR TRANSPORTATION INDUSTRY
  • SECTION 4. RATE FOR INCIDENTAL EXPENSES ONLY DEDUCTION
  • SECTION 5. HIGH-LOW SUBSTANTIATION METHOD
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION