Internal Revenue Bulletin: 2012-48 |
November 26, 2012 |
Table of Contents
- Notice 2012-68
- BACKGROUND
- I. SUSPENSION OF INCOME LIMITATIONS
- II. STATUS OF UNITS
- A. Units in the first year of the credit period
- B. Vacant units after the first year of the credit period
- III. SUSPENSION OF NON-TRANSIENT REQUIREMENTS
- IV. OTHER REQUIREMENTS
- (1) Major Disaster Area
- (2) Agency Approval
- (3) Certifications and Recordkeeping
- (4) Rent Restrictions
- (5) Protection of Existing Tenants
- EFFECTIVE DATES
- PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Rev. Proc. 2012-38
- Part 1 General Information
- Part 2 Specifications for Substitute Forms 1096 and Copies A of Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, and 8935 (All Filed With the IRS)
- Part 3 Specifications for Substitute Form W-2G (Filed with the IRS)
- Part 4 Substitute Statements
to Form Recipients and Form Recipient Copies
- Section 4.1 — Specifications
- Section 4.2 — Composite Statements
- Section 4.3 — Additional Information for Substitute and Composite Forms 1099-B
- Section 4.4 — Required Legends
- Section 4.5 — Miscellaneous Instructions for Copies B, C, D, 1, and 2
- Section 4.6 — Electronic Delivery of Recipient Statements
- Part 5 Additional Instructions for Substitute Forms 1098, 1097-BTC, 1099, 5498, W-2G, and 1042-S
- Part 6 Exhibits
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