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691 a 1 Income in respect of a decedent. Also 72 1014. Deferred annuity contract. This ruling addresses the treatment of certain amounts received under a deferred annuity contract as income in respect of a decedent IRD under section 691 of the Code. Rev. Rul. 79 335 modified and superseded. Rev. Rul. 2005 30 ISSUE If the owner-annuitant of a deferred annuity contract dies before the annuity starting date and the beneficiary receives a death benef...
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What is revenue ruling 79 335?
Revenue Ruling 79-335 is a ruling issued by the Internal Revenue Service (IRS) that provides guidance on a particular tax issue or situation.
Who is required to file revenue ruling 79 335?
The specific requirements for filing revenue ruling 79-335 depend on the circumstances and the individuals or entities involved. It is recommended to consult with a tax professional or refer to the official IRS documentation for detailed instructions.
How to fill out revenue ruling 79 335?
The process for filling out revenue ruling 79-335 involves reviewing the specific instructions provided by the IRS and accurately reporting the required information related to the tax issue or situation at hand. It is advisable to seek professional assistance or refer to the official IRS documentation for step-by-step guidance.
What is the purpose of revenue ruling 79 335?
The purpose of revenue ruling 79-335 is to provide taxpayers with guidance and clarification on a specific tax matter, ensuring compliance with applicable tax laws and regulations.
What information must be reported on revenue ruling 79 335?
The specific information that must be reported on revenue ruling 79-335 depends on the nature of the tax issue or situation being addressed. It is important to carefully review the instructions and guidelines provided by the IRS to ensure accurate reporting.
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