Table of Contents

• Highlights of This Issue
  • ADMINISTRATIVE
    • Rev. Proc. 2012-42
    • Announcement 2012-36
• Preface
  • The IRS Mission
  • Introduction
• • Actions Relating to Decisions of the Tax Court
• Part III. Administrative, Procedural, and Miscellaneous
  • Rev. Proc. 2012-42
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. PROCEDURE
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2012-36
    • Corrections
      • Payee “B” Record — Record Layout Positions 544-750 for Form 1099-C (page 90) Description and Remarks Field Position 547 Identifiable Event Code (Box 6 on paper form)
      • Payee “B” Record — Record Layout Positions 544-750 for Form 1099-G (page 95) Field Positions 548-551 Tax Year of Refund
      • Part D, Section 2 — Specifications for Filing Extensions of Time Electronically (page 145)
    • Clarifications
      • Sec. 7. Payee “B” Record — General Field Descriptions and Record Layouts (page 62)
      • Record Name: Payee “B” Record (page 65) Description and Remarks Field Position 7-10 Name Control
      • Payee “B” Record — Record Layout Positions 544-750 for Form 1099-B (page 88) Description and Remarks
      • Payee “B” Record — Record Layout Positions 544-750 for Form 5498 (page 127) Description and Remarks Field Position 556-563 Postponed Contribution Code (Box 13c on paper form)
      • State Information This clarification applies to all forms except Form 1099-LTC Description and Remarks Field Position 663-722 Special Data Entries
• 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
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  • We Welcome Comments About the Internal Revenue Bulletin