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SECTION 4. EFFECT ON OTHER REVENUE PROCEDURES This revenue procedure modifies and supersedes section 3.12 of Rev. Proc. 2011-52. SECTION 5. EFFECTIVE DATE Except for section 3, this revenue procedure applies to taxable years beginning in 2013. Section 3 of this revenue procedure applies to taxable years beginning in 2012. SECTION 6. DRAFTING INFORMATION The principal author of this revenue procedure is William Ruane of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Ruane at (202) 622-4920 (not a toll-free call).

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Official source

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SECTION 4. EFFECT ON OTHER REVENUE PROCEDURES This revenue procedure modifies and supersedes section 3.12 of Rev. Proc. 2011-52. SECTION 5. EFFECTIVE DATE Except for section 3, this revenue procedure applies to taxable years beginning in 2013. Section 3 of this revenue procedure applies to taxable years beginning in 2012. SECTION 6. DRAFTING INFORMATION The principal author of this revenue procedure is William Ruane of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Ruane at (202) 622-4920 (not a toll-free call).