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Directory Results for Revenue Ruling 2003-68, LIFO; Price Indexes; Department Stores. The April 2003 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, firstout inventory methods for to REVENUE RULING 97-41

Revenue Ruling 2003-68, LIFO; Price Indexes; Department Stores. The April 2003 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, firstout inventory methods for - Revenue Ruling 2003-7 - Actual and Constructive Sales. This ruling holds that a shareholder has neither sold stock currently under section 1001 of the Code nor caused a constructive sale of stock under section 1259 if the shareholder

Revenue Ruling 2003-70 - Failure to Satisfy Continuation Coverage Requirements of Group Health Plans. Small employer plan exception to the COBRA continuation coverage requirements in mergers and acquisitions. Guidance is provided on when a group heal - Revenue Ruling 2003-71 - Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property. Federal rates

Revenue Ruling 2003-74 - Section 355 Distribution of Stock and Securities of a Controlled Corporation. Section 355 management ruling. Where two different businesses operate within the same corporate group, and senior management wishes to - Revenue Ruling 2003-87 - LIFO; Price Indexes; Department Stores. LIFO; price indexes; department stores. The May 2003 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and

Revenue Ruling 2003-88 - Section 4971; Running of Statute of Limitations; and Filing of . Section 4971; running of statute of limitations; and filing of form. This ruling states that the filing of a Form 5330, and not the filing of a - Revenue Ruling 2003-93 - Bond Factor Amounts. This revenue ruling provides in Table 1 the bond factor amounts for calculating the amount of bond considered satisfactory under Section 42(j)(6) or the amount of United States Treasury

Revenue Ruling 2003-94 - Federal rates - Revenue Ruling 2004 - 109 - Uncle Fed's Tax *Board

Revenue Ruling 2004 - 57 - Governmental plan union section 457(b). - Revenue Ruling 2004 - 65 - Post-retirement health benefits waiver.

Revenue Ruling 2004 - 67 - Group or pooled trusts participation tax ... - Revenue Ruling 2004 - 75 - Annuity payments. - Uncle Fed's Tax *Board

Revenue Ruling 2004 - 78 - Corporate reorganizations exchange of ... - Revenue Ruling 2004 - 79 - Corporate distributions of property.

Revenue Ruling 2004 - 88 - Uncle Fed's Tax *Board - Revenue Ruling 2004 - 96 - Section 1274 ... - Uncle Fed's Tax *Board

Revenue Ruling 2004 -1 - Mileage allowance accountable plans - Revenue Ruling 2004 -5 - Charitable Deductions

Revenue Ruling 2004 -8 - Cost-share payments - Revenue ruling 2004 10

Revenue ruling 2004 110 - Revenue ruling 2004 13

Revenue ruling 2004 20 - Revenue ruling 2004 21

Revenue ruling 2004 23 - Revenue ruling 2004 26

Revenue ruling 2004 32 - Revenue ruling 2004 4

Revenue ruling 2004 52 - Revenue ruling 2004 60 pdf

Revenue ruling 2004 68 - Revenue ruling 2004 77

Revenue ruling 2004 98 - Revenue Ruling 2004-100 - Low-income housing credit; satisfactory bond; "bond factor" amounts for the period January through December 2004. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose

Revenue Ruling 2004-101 - LIFO; price indexes; department stores. The August 2004 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for - Revenue Ruling 2004-102 - 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

Revenue Ruling 2004-104 - Section 401.--Qualified Pension, Profit-Sharing, and Stock Bonus Plans. The covered compensation tables under section 401 of the Code for the year 2005 are provided for use in determining contributions to defined - Revenue Ruling 2004-105 - LIFO; Price Indexes; Department Stores. The September 2004 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods

Revenue Ruling 2004-106 - 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 - Revenue Ruling 2004-107 - Section 1274A -- inflation adjusted numbers for 2005. This ruling provides the dollar amounts, increased by the 2005 inflation adjustment, for section 1274A of the Code. Rev. Rul. 2003-119 supplemented and

Revenue Ruling 2004-108 - CPI adjustment for below-market loans for 2005. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is published and - Revenue Ruling 2004-111 - Interest rates

Revenue Ruling 2004-14 - Insurance companies; interest rate tables. Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for - Revenue Ruling 2004-15 - Short sale

Revenue Ruling 2004-16 - Low-income housing credit; satisfactory bond. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period - Revenue Ruling 2004-19 - LIFO; price indexes; department stores. LIFO; price indexes; department stores. The December 2003 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and

Revenue Ruling 2004-2 - Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate for January 2004.. Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt - Revenue Ruling 2004-20 - irs

Revenue Ruling 2004-24 - REITs; parking facilities. REITs; parking facilities. This ruling identifies circumstances in which a real estate investment trusts (REITs) income from providing parking facilities at its rental real properties - Revenue Ruling 2004-3 - Service partnerships. Service partnerships. This ruling provides guidance concerning the application of the U.S.-Germany income tax treaty to a nonresident partner in a service partnership that conducts activities in

Revenue Ruling 2004-47 - Section 265(a)(2); expenses and interest relating to taxexempt income. This ruling deals with the application of section 265 of the Code to affiliated corporate groups when one member of the group borrows from - Revenue Ruling 2004-48 - Section 472.SLast-in, First-out Inventories. LIFO; price indexes; department stores. The March 2004 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory

Revenue Ruling 2004-51 - Exemption From Tax on Corporations, Certain Trusts, etc.. Joint ventures. This ruling illustrates the tax consequences for a section 501(c)(3) organization that enters into a joint venture with a for-profit - Revenue Ruling 2004-53 - Confidentiality and Disclosure of Returns and Return Ination. This announcement corrects an error in section V. of Announcement 2004OE43, 2004OE21 I.R.B. 955, and restates the section as corrected. Announcement

Revenue Ruling 2004-54 - Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property. Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of - Revenue Ruling 2004-56 - Interest rates; underpayments and overpayments.. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 2004, will be 4 per cent for overpayments (3 percent in the

Revenue Ruling 2004-61 - LIFO; price indexes; department stores.. The April 2004 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for - Revenue Ruling 2004-64 - Tax reimbursement clause.. This ruling addresses issues presented with respect to a trust whose grantor is treated as its owner. It addresses the gift tax consequences when the grantor pays the income tax

Revenue Ruling 2004-66 - 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 - Revenue Ruling 2004-69 - Section 1274.--Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for September

Revenue Ruling 2004-7 - LIFO; price indexes; department stores. The November 2003 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for - Revenue Ruling 2004-70 - Section 61.--Gross Income Defined. The Standard Industry Fare Level (SIFL) cents-per-mile rates and terminal charges in effect for the second half of 2004 are set forth for purposes of determining the value of

Revenue Ruling 2004-72 - Uncle Fed's Tax*Board - Revenue Ruling 2004-76 - Dual resident company.. This ruling concludes that a dual resident company, resident in both Country Y and Country X under the domestic laws of those countries, is not entitled to claim benefits under the U.S. income tax conv

Revenue Ruling 2004-80 - Imposition of Tax on Heavy Trucks and Trailers Sold at Retail. This ruling applies the primarily designed tests in section 145.4051-1(e)(1) and (2) of the regulations under the Highway Revenue Act of 1982 (Pub. L. - Revenue Ruling 2004-82 - Section 42.--Low-Income Housing Credit. This ruling answers 12 questions about the low-income housing credit provisions under section 42 of the Code.

Revenue Ruling 2004-83 - Definitions Relating to Corporate Reorganizations. This ruling provides that if, pursuant to an integrated plan, a parent corporation sells the stock of a subsidiary to another subsidiary and the acquired subsidiary liquidate - Revenue Ruling 2004-84 - Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for August 2004.

Revenue Ruling 2004-87 - Bankruptcy; Golden Parachute Payments. This ruling provides rules for the application of section 280G of the Code, concerning golden parachute payments, in the context of a bankruptcy. Specifically, this ruling - Revenue Ruling 2004-89 - Low-income Housing Credit; Satisfactory Bond; "bond factor" Amounts for the Period July through September 2004. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of

Revenue Ruling 2004-9 - Federal rates - Revenue Ruling 2004-90 - Obsolete revenue rulings. This ruling obsoletes prior rulings that are no longer considered determinative. Rev. Ruls. 58-120, 70-58, 79-64, and 80-366 obsoleted. Rev. Procs. 89-37 and 96-18 obsoleted.

Revenue Ruling 2004-91 - Section 472.Last-in, First-out Inventories. The June 2004 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods - Revenue Ruling 2004-92 - Section 6621.Determination of Rate of Interest. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 2004, will be 5 percent for overpayments (4 percent in the

Revenue Ruling 2004-93 - Section 472.Last-in, First-out Inventories. The July 2004 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods - Revenue Ruling 2004-94 - Section 1256.--Section 1256 Contracts Marked to Market. This ruling holds that Tier 1, Tier 2, and Tier 3 NQLX LLC Market Makers that satisfy the market maker requirements described in the ruling per functions

Revenue Ruling 2004-95 - Dealers in securities futures contracts. Dealers in securities futures contracts. This ruling holds that Category 1 and Category 2 OneChicago LLC Market Makers that satisfy the Market Maker requirements described in - Revenue Ruling 2005 - 11 - Alternative minimum tax refinanced ...

Revenue Ruling 2005 - 14 - Fringe benefits aircraft valuation ula - Revenue Ruling 2005 - 17 - Frivolous tax returns Social Security refund

Revenue Ruling 2005 - 18 - Frivolous tax returns altering the jurat - Revenue Ruling 2005 - 20 - Frivolous tax returns protesting ...

Revenue Ruling 2005 - 28 - Medicaid Rebates - Revenue Ruling 2005 - 29 - Insurance Companies Interest Rate Tables

Revenue Ruling 2005 - 41 - Special use value farms interest rates - Revenue Ruling 2005 -3 - Section 901(j)(5) Presidential waiver Libya

Revenue Ruling 2005 -6 - Life insurance contracts - Revenue Ruling 2005 -78

Revenue ruling 2005 19 - Revenue ruling 2005 24

Revenue ruling 2005 43 - Revenue ruling 2005 8

Revenue ruling 2005 9 - Revenue Ruling 2005-1 - Low-income housing credit

Revenue Ruling 2005-10 - Partnership mergers. This ruling ins taxpayers that the Treasury Department and the Service intend to issue regulations under sections 704(c)(1)(B) and 737 of the Code implementing the principles of Rev. Rul. - Revenue Ruling 2005-12 - LIFO

Revenue Ruling 2005-13 - Federal rates - Revenue Ruling 2005-15 - Interest rates

Revenue Ruling 2005-16 - Low-income housing credit - Revenue Ruling 2005-2 - 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

Revenue Ruling 2005-21 - Frivolous tax returns; use of "straw man" to avoid tax. This ruling emphasizes to taxpayers and to promoters and return preparers that a taxpayer cannot avoid income tax on the erroneous theory that the - Revenue Ruling 2005-22 - LIFO

Revenue Ruling 2005-23 - Federal Rates - Revenue Ruling 2005-24 - Health Reimbursement Arrangements. This ruling addresses the income tax treatment under section 105 of the Code of amounts received by employees from employer-provided reimbursement plans. Notice 2002-45 amplified.

Revenue Ruling 2005-25 - Health Savings Accounts (HSAs); non-high deductible health plan (HDHP). This ruling provides guidance on eligibility and contribution rules under section 223 of the Code for a married individual whose spouse has non-high dedu - Revenue Ruling 2005-26 - LIFO; price indexes; department stores. The February 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods

Revenue Ruling 2005-27 - Federal Rates - Revenue Ruling 2005-32 - Federal rates

Revenue Ruling 2005-34 - LIFO - Revenue Ruling 2005-35 - Interest rates

Revenue Ruling 2005-35. Interest rates - Revenue Ruling 2005-37 - LIFO

Revenue Ruling 2005-38 - Federal rates - Revenue Ruling 2005-44 - Low-income housing credit

Revenue Ruling 2005-5 - LIFO; Price Indexes; Department Stores. The November 2004 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for - Revenue Ruling 2005-6: Guidance

Revenue Ruling 2005-7 - Segregated asset account. For purposes of determining whether a segregated asset account held by an insurance company is adequately diversified pursuant to section 817(h) of the Code, a segregated asset account that - Revenue Ruling 2005-79. LIFO

Revenue Ruling 2006 -21 - Revenue Ruling 2006 1

Revenue Ruling 2006-12. Interest rates - Revenue Ruling 2006-17. Filing a return or submitting documents to the Service with the phrase nunc pro tunc written or stamped on the face.

Revenue Ruling 2006-18. Claiming that only federal employees and persons residing in Washington, D.C. or federal territories and enclaves are subject to federal tax. - Revenue Ruling 2006-19. Attempting to reduce federal tax liability by filing a 1041, U.S. Income Tax Return for Estates and Trusts, listing income in the amount stated on their W-2, but claiming a deduction on the return for

Revenue Ruling 2006-20. Claiming tax exempt status based on a general Native American Treaty. - Revenue Ruling 2006-27. ISSUES

Revenue Ruling 2006-30. Section 6621 of the Internal Revenue Code establishes the rates for interest on tax overpayments and tax underpayments. Under section 6621(a)(1), the overpayment rate is the sum of the federal short-term rate plus 3 - Revenue Ruling 2007 -41 - Internal Revenue Service

Revenue ruling 2007 21 - Revenue Ruling 2007-2

Revenue Ruling 2007-21. The Internal Revenue Service (Service) is aware that some taxpayers are claiming that, before the Service may collect overdue taxes, the Service must provide taxpayers with a summary record of assessment made on a - Revenue Ruling 2008 -54

Revenue Ruling 2008-10. Determination of Rate of Interest - Revenue Ruling 2008-47. Determination of Rate of Interest

Revenue Ruling 2009-32 - Internal Revenue Service - irs - Revenue Ruling 2011-28

Revenue Ruling 2012-24 - Revenue Ruling 2013-17 PDF - Internal Revenue Service

Revenue Ruling 2014-14 - irs - Revenue Ruling 20149 and Revised 5310:

REVENUE RULING 2015-001 - Revenue Ruling 2016-12 - irs

Revenue Ruling 2018-1 (advance)AFRsJanuary 2018. January 2018 - Revenue Ruling 22-10-1

Revenue Ruling 22-12-2 - revenue ne - Revenue Ruling 22-13-1 - Nebraska Department of Revenue

Revenue Ruling 55-264 - Revenue Ruling 55-431

Revenue Ruling 59-60 - Revenue Ruling 59-60 - Banister Financial

Revenue Ruling 61-146 - Revenue Ruling 63-252

Revenue Ruling 67-284 - Revenue Ruling 68-38 SECTION 3402 - INCOME TAX

Revenue Ruling 69-148 - Revenue Ruling 69-265, Situation 1

Revenue ruling 70 604 - Revenue ruling 70 604

Revenue Ruling 70-223 - Revenue Ruling 71-588

Revenue Ruling 72-314 - Revenue Ruling 72-350

Revenue Ruling 73-113 - Revenue Ruling 74-78

Revenue Ruling 75-169, 1975-2 CB 59, Traveling expenses; substantiation - Revenue Ruling 76-223

Revenue Ruling 77-32 - Revenue Ruling 77-356

Revenue Ruling 78-38 - Revenue Ruling 78-39 - Bradford Tax Institute

Revenue ruling 79 335 - Revenue Ruling 79-209

Revenue Ruling 83-156 - Revenue Ruling 84-111

Revenue Ruling 84-132: Sidelined, But Not - Revenue Ruling 85-13

Revenue Ruling 87-106 - Revenue Ruling 88-48

Revenue Ruling 89-51 - Revenue ruling 91 4 mistake of fact

Revenue Ruling 91-5 - REVENUE RULING 93-12

Revenue ruling 9375 - Revenue Ruling 94-16

REVENUE RULING 97-001 - REVENUE RULING 97-004

REVENUE RULING 97-006 - REVENUE RULING 97-017

REVENUE RULING 97-41 - REVENUE RULING 97-41