Internal Revenue Bulletin: 2012-47 |
November 19, 2012 |
Table of Contents
- T.D. 9600
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- General Overview
- Overview of Proposed Regulations and Summary of Comments
- Definition of Non-Real Estate Qualified Active Low-Income Community Business
- Payments of Capital, Equity, or Principal with Respect to a Non-Real Estate Qualified Active Low-Income Community Business
- Lines of Credit
- Other Comments
- Effective Date/Applicability
- Special Analyses
- Adoption of Amendments to the Regulations
- Drafting Information
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