Revenue Ruling 98-25
The costs incurred to replace underground storage tanks containing waste byproducts (including the cost of removing, cleaning, and disposing of the old tanks, and acquiring, installing, and filling the new tanks) are ...
Revenue Ruling. This is an official IRS interpretation of the Internal Revenue Code or Regulations on a specific issue. The ruling may have been prompted by a Technical Advice Memorandum, taxpayer request, court decision, etc.
446-1(c)(1)(ii)(A); Revenue Ruling 74-607
^ Id.
^ Revenue Ruling 74-607
^ Treas. Reg. § 1.461-1(a)(2)(i)
^ Revenue Act of 1913.
^ Samuel A.
90-24 Transfer: IRS Revenue Ruling which allows direct, tax-free transfers between Section 403(b) funding vehicles. Such transfers are not treated as distributions under IRC Section 72 or as deemed distributions.
online database for legal research; its resources include the Federal Tax library, which contains the full text of the Internal Revenue Code, as well as regulations, revenue rulings, and court decisions of interest to tax practitioners.
five years or until you reach age 59 ½, whichever is longer, and IRS rules govern how you calculate the amount of the payments. For more information on Section 72(t) and methods for calculating payments, see the IRS's FAQs regarding Revenue Ruling ...
See also 1099, 401(k) plan, amended return, audit, backup withholding, deficiency, determination letter, imputed interest, itemized deduction, over-55 home sale exemption, revenue ruling, standard mileage rate, wash sale rule.
The Revenue Rulings allow the alternate use of the insurer's published term insurance rates to be used. Generally, these rates are lower then the PS 58 rates and result in a lower tax. For joint-life policies Table 38 values are used.
revenue ruling An IRS tax decision resulting from an interpretation of an unclear regulation. revenue sharing The splitting of operating profits and losses between the general partner and...
 See also: Expense, Internal revenue code, Compensation, Contractor, Taxable year
  
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