Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2012-33
    • Notice 2012-69
    • Notice 2012-73
  • EMPLOYEE PLANS
    • Notice 2012-70
  • EMPLOYMENT TAX
    • Announcement 2012-43
    • Announcement 2012-45
    • Announcement 2012-46
  • EXCISE TAX
    • Notice 2012-74
  • ADMINISTRATIVE
    • Notice 2012-75
    • Rev. Proc. 2012-51
    • Announcement 2012-48
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2012-33
    • BACKGROUND
    • INFLATION-ADJUSTED AMOUNTS UNDER § 1274A
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2012-69
  • Notice 2012-70
    • I. Purpose
    • II. Background
    • III. Extension of Amendment Deadline and Associated Relief under § 411(d)(6)
    • IV. Effect on Other Documents
    • Drafting Information
  • Notice 2012-73
    • PURPOSE
    • BACKGROUND
    • DISCUSSION
    • CONTACT INFORMATION
  • Notice 2012-74
    • Purpose
    • Background
    • Submission of Form 8947
    • Time and manner for notifying covered entities of their preliminary fee calculation
    • Time and manner for submitting error reports for the dispute resolution process
    • Notification of Final Fee Calculation
    • Effect on Other Documents
    • Drafting Information
  • Notice 2012-75
    • PURPOSE
    • PROPOSED REVENUE PROCEDURE
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. DEFINITIONS
    • SECTION 5. APPLICATION
    • SECTION 6. EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Rev. Proc. 2012-51
    • SECTION 1. PURPOSE
    • SECTION 2. CHANGES FROM REV. PROC. 2012-15
    • SECTION 3. BACKGROUND
    • SECTION 4. PROCEDURE
      • .01 General
      • .02 Items
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2012-43
  • Announcement 2012-45
    • I. PURPOSE
    • II. BACKGROUND
    • III. ELIGIBILITY
    • IV. EFFECT OF THE VCSP
    • V. APPLICATION PROCESS
    • VI. DRAFTING INFORMATION
  • Announcement 2012-46
    • I. PURPOSE
    • II. BACKGROUND
    • III. ELIGIBILITY
    • IV. EFFECT OF THE VCSP TEMPORARY ELIGIBILITY EXPANSION
    • V. APPLICATION PROCESS
    • VI. DRAFTING INFORMATION
  • Announcement 2012-48
    • Corrections
      • Title of Form 1099-K in subsection 1.1.2 — Which Forms are Covered? (page 577)
      • Measurements under Exceptions in Part 2.1.7 (page 585)
      • Specification for Typography in Part 3.2.1 (page 587)
      • Form 1099-B in Part 4.1.2 (page 589)
      • Subsection numbers for Section 4.6 — Electronic Delivery of Recipient Statements (page 597)
    • Addition
      • Addition to OMB requirements under subsection 5.2.1 (page 600)
• 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