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Internal Revenue Bulletin:  2012-19 

May 7, 2012 


Rev. Rul. 2012-13 Rev. Rul. 2012-13

Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for May 2012.

REG-141268-11 REG-141268-11

Proposed regulations under section 312 of the Code provide guidance clarifying the allocation of earnings and profits in tax-free transfers from one corporation to another.

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