Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2012-52 

December 27, 2012 

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Table of Contents

  • 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
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