Table of Contents

• Highlights of This Issue
  • SPECIAL ANNOUNCEMENT
    • Notice 2012-2
  • INCOME TAX
    • Rev. Rul. 2012-30
    • Notice 2012-2
    • Rev. Proc. 2012-41
  • EXEMPT ORGANIZATIONS
    • Announcement 2012-37
  • ESTATE TAX
    • Rev. Proc. 2012-41
  • GIFT TAX
    • Rev. Proc. 2012-41
  • EXCISE TAX
    • Rev. Proc. 2012-41
  • ADMINISTRATIVE
    • Rev. Proc. 2012-41
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2012-30
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2012-2
    • PURPOSE
    • BACKGROUND
    • DISCUSSION
    • DRAFTING INFORMATION
  • Rev. Proc. 2012-41
    • SECTION 1. PURPOSE
    • SECTION 2. CHANGES
    • SECTION 3. 2013 ADJUSTED ITEMS
    • SECTION 4. EFFECTIVE DATE
    • SECTION 5. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2012-37
• 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
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin