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And Special Industries. For further information regarding this revenue ruling contact DeAnn K. Malone at 202 622 7830 not a toll-free call. Section 661. Deduction for Estates and Trusts Accumulating Income or Distributing Corpus section 661 a 2 with respect to a contribution to 170 h See Rev. Rul. 2003-123 page 1200. Section 661. Deduction for Estates and Trusts Accumulating Income or Distributing Corpus section 661 a 2 with respect to a contribu...
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An Internal Revenue Service ruling is an official interpretation of tax laws issued by the IRS.
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The purpose of an Internal Revenue Service ruling is to provide guidance and clarity on tax laws and regulations.
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