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Directory Results for Revenue Ruling 2005-23 - Federal Rates to 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 2005-23 - 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.