Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2012-32
    • Notice 2012-54
    • Notice 2012-65
  • EMPLOYEE PLANS
    • T.D. 9602
    • Notice 2012-76
    • Notice 2012-78
  • EXEMPT ORGANIZATIONS
    • Announcement 2012-49
    • Announcement 2012-50
  • EMPLOYMENT TAX
    • REG-130074-11
  • SELF-EMPLOYMENT TAX
    • REG-130074-11
  • EXCISE TAX
    • T.D. 9602
    • T.D. 9604
    • Notice 2012-77
  • ADMINISTRATIVE
    • Notice 2012-65
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9604
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions and Summary of Comments
      • Availability of IRS Documents
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 48— Manufacturers and Retailers Excise Taxes
      • 48.0-1 [Amended]
      • Subpart L — Taxable Medical Devices
    • Drafting Information
  • T.D. 9602
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Summary of Comments and Explanation of Revisions
      • Applicability Date
      • Special Analyses
      • Drafting Information
    • Adoption of Amendments to the Regulations
      • PART 40—EXCISE TAX PROCEDURAL REGULATIONS
    • §40.6091-1 Amended
      • PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
    • §46.0-1 Amended
    • §46.0-2 [Removed]
    • Subpart C—Fees on Insured and Self-insured Health Plans
    • Subpart C—Fees on Insured and Self-insured Health Plans
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Rev. Rul. 2012-32
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2012-54
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. MODIFICATION TO NOTICE 2009-89
    • SECTION 4. EFFECTIVE DATE
    • SECTION 5. EFFECT ON OTHER DOCUMENTS
    • SECTION 6. DRAFTING INFORMATION
  • Notice 2012-65
    • PURPOSE
    • BACKGROUND
    • REQUESTS FOR PUBLIC COMMENT
    • DRAFTING INFORMATION
  • Notice 2012-76
    • I. PURPOSE
    • II. BACKGROUND
    • III. APPLICATION OF 2012 CUMULATIVE LIST
    • IV. 2012 CUMULATIVE LIST OF CHANGES IN PLAN QUALIFICATION REQUIREMENTS
    • DRAFTING INFORMATION
  • Notice 2012-77
    • Section 1. PURPOSE
    • Section 2. BACKGROUND
    • Section 3. CONSTRUCTIVE SALE PRICE
    • Section 4: SPECIAL CHAPTER 32 RULES APPLICABLE TO THE MEDICAL DEVICE EXCISE TAX
    • Section 5. CONVENIENCE KITS
    • Section 6: DEPOSIT PENALTY RELIEF
    • Section 7. REQUEST FOR COMMENTS
    • Section 8. EFFECTIVE DATE
    • Section 9. DRAFTING INFORMATION
  • Notice 2012-78
    • • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
      • YIELD CURVE AND SEGMENT RATES
      • 30-YEAR TREASURY SECURITIES INTEREST RATES
      • MINIMUM PRESENT VALUE SEGMENT RATES
      • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-130074-11
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Proposed Effective/Applicability Dates
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE SOURCE
    • Drafting Information
  • Announcement 2012-49
  • Announcement 2012-50
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
• 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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