Internal Revenue Bulletin:  2012-48 

November 26, 2012 

INCOME TAX


Rev. Rul. 2012-22 Rev. Rul. 2012-22

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.

Notice 2012-68 Notice 2012-68

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.

Rev. Proc. 2012-38 Rev. Proc. 2012-38

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 Proc. 2011-60 superseded.

Announcement 2012-39 Announcement 2012-39

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.


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