Internal Revenue Bulletin: 2012-48
November 26, 2012
2012 base period T-bill rate. The “base period T-bill rate” for the period ending September 30, 2012, is published, as required by section 995(f) of the Code.
This notice provides for the suspension of certain requirements under section 42 of the Code for low-income housing credit projects to provide emergency housing relief needed as a result of the devastation caused by Hurricane Sandy.
General rules and specifications for substitute forms 1096, 1098, 1099, 5498, and certain other information returns. This procedure provides specifications for the private printing of red-ink substitutes for the 2012 revisions of certain information returns. This procedure will be reproduced as the next revision of Publication 1179. Rev. Proc. 2011-60 superseded.
This document cancels a public hearing on proposed regulations (REG-136491-09, 2012-35 I.R.B. 321) under section 42 of the Code; relating to the utility allowance regulations.
|More Internal Revenue Bulletins|