REVENUE RULINGS

Index  » Revenue Rulings

Extracted from the Internal Revenue Bulletins
from official Internal Revenue Service materials
(July 7, 2003 to present)

The Revenue Rulings shown below are retrieved from the Internal Revenue Bulletins (IRBs) from the Internal Revenue Service and are based on official records. Revenue Rulings appearing in IRBs prior to IRB No. 2003-27 (July 7, 2003) (Revenue Rulings earlier than Rev. Rul. 2003-17) are not yet available from the IRS in an accessible format but may be added in the future. Revenue Rulings shown below are sorted in descending order by year and number. Where available, the title of the Revenue Ruling has been included below. Revenue Rulings are public administrative rulings by the Internal Revenue Service that apply the law to particular fact situations. A Revenue Ruling can be relied on as precedent by all taxpayers.

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There are 835 Revenue Rulings available in TouchTax through March 29, 2023. Read them all.

• Rev. Rul. 2022-23
  
  
• Rev. Rul. 2022-24
  
  
• Rev. Rul. 2022-22
  
  
• Rev. Rul. 2022-21 (Section 995.—Taxation of DISC Income to Shareholders)
  
  
• Rev. Rul. 2022-20
  
  
• Rev. Rul. 2022-18
  
  
• Rev. Rul. 2022-17
  
  
• Rev. Rul. 2022-15
  
  
• Rev. Rul. 2022-16
  
  
• Rev. Rul. 2022-14
  
  
• Rev. Rul. 2022-13
  
  
• Rev. Rul. 2022-12
  
  
• Rev. Rul. 2022-10
  
  
• Rev. Rul. 2022-11
  
  
• Rev. Rul. 2022-9
  
  
• Rev. Rul. 2022-7
  
  
• Rev. Rul. 2022-8
  
  
• Rev. Rul. 2022-6
  
  
• Rev. Rul. 2022-4
  
  
• Rev. Rul. 2022-5 (Rev. Rul. 2022-05)
  
  
• Rev. Rul. 2022-3
  
  
• Rev. Rul. 2022-2
  
  
• Rev. Rul. 2022-1
  
  
• Rev. Rul. 2021-20
  
  
• Rev. Rul. 2021-24
  
  
• Rev. Rul. 2021-23
  
  
• Rev. Rul. 2021-22 (Section 995. - Taxation of DISC Income to Shareholders)
  
  
• Rev. Rul. 2021-21 (Section 1274. - Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property)
  
  
• Rev. Rul. 2021-19
  
  
• Rev. Rul. 2021-18 (Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property)
  
  
• Rev. Rul. 2021-17
  
  
• Rev. Rul. 2021-16
  
  
• Rev. Rul. 2021-15 (Section 2032A.-Valuation of Certain Farm, Etc., Real Property)
  
  
• Rev. Rul. 2021-14
  
  
• Rev. Rul. 2021-13
  
  
• Rev. Rul. 2021-12
  
  
• Rev. Rul. 2021-10 (Rev.Rul.2021-10)
  
  
• Rev. Rul. 2021-11
  
  
• Rev. Rul. 2021-9
  
  
• Rev. Rul. 2021-8
  
  
• Rev. Rul. 2021-7
  
  
• Rev. Rul. 2021-6
  
  
• Rev. Rul. 2021-5
  
  
• Rev. Rul. 2021-4
  
  
• Rev. Rul. 2021-3
  
  
• Rev. Rul. 2021-2
  
  
• Rev. Rul. 2021-01 (Rev. Rul. 2021-1)
  
  
• Rev. Rul. 2020-28 (Rev. Rul. 2020-28)
  
  
• Rev. Rul. 2020-26 (Rev. Rul. 2020-26)
  
  
• Rev. Rul. 2020-27 (Deductibility of PPP Expenses)
  
  
• Rev. Rul. 2020-25
  
  
• Rev. Rul. 2020-23
  
  
• Rev. Rul. 2020-22
  
  
• Rev. Rul. 2020-24
  
  
• Rev. Rul. 2020-20 (Section 1274. - Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property)
  
  
• Rev. Rul. 2020-21 (Section 61. Gross Income Defined)
  
  
• Rev. Rul. 2020-19 (Section 807. - Rules for certain reserves)
  
  
• Rev. Rul. 2020-18 (Section 6621. - Determination of Rate of Interest)
  
  
• Rev. Rul. 2020-16 (Section 1274. - Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property)
  
  
• Rev. Rul. 2020-17 (Section 2032A. - Valuation of Certain Farm, Etc., Real Property)
  
  
• Rev. Rul. 2020-15
  
  
• Rev. Rul. 2020-14
  
  
• Rev. Rul. 2020-13 (Determination of Rate of Interest)
  
  
• Rev. Rul. 2020-12 (Section 1274. Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property)
  
  
• Rev. Rul. 2020-8
  
  
• Rev. Rul. 2020-11 (Section 1274. - Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property)
  
  
• Rev. Rul. 2020-10
  
  
• Rev. Rul. 2020-7
  
  
• Rev. Rul. 2020-6 (Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate)
  
  
• Rev. Rul. 2020-5 (Section 1016.â€"Adjustments to basis)
  
  
• Rev. Rul. 2020-4 (Section 42.â€"Low-Income Housing Credit)
  
  
• Rev. Rul. 2020-3
  
  
• Rev. Rul. 2020-1
  
  
• Rev. Rul. 2020-2
  
  
• Rev. Rul. 2019-28
  
  
• Rev. Rul. 2019-27
  
  
• Rev. Rul. 2019-26
  
  
• Rev. Rul. 2019-25
  
  
• Rev. Rul. 2019-24
  
  
• Rev. Rul. 2019-23
  
  
• Rev. Rul. 2019-22 (Section 61. Gross Income Defined)
  
  
• Rev. Rul. 2019-21 (Section 6621.-Determination of Rate of Interest)
  
  
• Rev. Rul. 2019-19 (Section 402.-Taxability of beneficiary of employees' trust)
  
  
• Rev. Rul. 2019-20
  
  
• Rev. Rul. 2019-18 (Section 2032A.- Valuation of Certain Farm, etc., Real Property)
  
  
• Rev. Rul. 2019-17 (Section 1274.-Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property)
  
  
• Rev. Rul. 2019-16 (Section 1274.-Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property)
  
  
• Rev. Rul. 2019-15 (Section 6621. - Determination of Rate of Interest)
  
  
• Rev. Rul. 2019-14 (Section 1274.- Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property)
  
  
• Rev. Rul. 2019-13 (Section 1368.-Distributions)
  
  
• Rev. Rul. 2019-10
  
  
• Rev. Rul. 2019-06
  
  
• Rev. Rul. 2019-08
  
  
• Rev. Rul. 2019-09
  
  
• Rev. Rul. 2019-05
  
  
• Rev. Rul. 2019-07
  
  
• Rev. Rul. 2019-04
  
  
• Rev. Rul. 2019-03
  
  
• Rev. Rul. 2018-32
  
  
• Rev. Rul. 2018-31
  
  
• Rev. Rul. 2018-30
  
  
• Rev. Rul. 2018-28
  
  
• Rev. Rul. 2018-29
  
  
• Rev. Rul. 2018-27
  
  
• Rev. Rul. 2018-26
  
  
• Rev. Rul. 2018-25
  
  
• Rev. Rul. 2018-23
  
  
• Rev. Rul. 2018-24
  
  
• Rev. Rul. 2018-22
  
  
• Rev. Rul. 2018-21
  
  
• Rev. Rul. 2018-20
  
  
• Rev. Rul. 2018-19
  
  
• Rev. Rul. 2018-18
  
  
• Rev. Rul. 2018-17 (Withholding and Reporting With Respect to Payments From IRAs to State Unclaimed Property Funds)
  
  
• Rev. Rul. 2018-14
  
  
• Rev. Rul. 2018-15
  
  
• Rev. Rul. 2018-16
  
  
• Rev. Rul. 2018-12
  
  
• Rev. Rul. 2018-13
  
  
• Rev. Rul. 2018-11
  
  
• Rev. Rul. 2018-10
  
  
• Rev. Rul. 2018-09
  
  
• Rev. Rul. 2018-06
  
  
• Rev. Rul. 2018-05
  
  
• Rev. Rul. 2018-04
  
  
• Rev. Rul. 2018-01
  
  
• Rev. Rul. 2018-02
  
  
• Rev. Rul. 2018-03
  
  
• Rev. Rul. 2017-25
  
  
• Rev. Rul. 2017-23
  
  
• Rev. Rul. 2017-24
  
  
• Rev. Rul. 2017-22
  
  
• Rev. Rul. 2017-21
  
  
• Rev. Rul. 2017-20
  
  
• Rev. Rul. 2017-19
  
  
• Rev. Rul. 2017-18
  
  
• Rev. Rul. 2017-17
  
  
• Rev. Rul. 2017-16
  
  
• Rev. Rul. 2017-15
  
  
• Rev. Rul. 2017-14
  
  
• Rev. Rul. 2017-13
  
  
• Rev. Rul. 2017-12
  
  
• Rev. Rul. 2017-09
  
  
• Rev. Rul. 2017-11
  
  
• Rev. Rul. 2017-10 (Taxation of Fringe Benefits)
  
  
• Rev. Rul. 2017-08
  
  
• Rev. Rul. 2017-6
  
  
• Rev. Rul. 2017-07
  
  
• Rev. Rul. 2017-05
  
  
• Rev. Rul. 2017-4
  
  
• Rev. Rul. 2017-03
  
  
• Rev. Rul. 2017-01
  
  
• Rev. Rul. 2017-02
  
  
• Rev. Rul. 2016-29
  
  
• Rev. Rul. 2016-30
  
  
• Rev. Rul. 2016-28
  
  
• Rev. Rul. 2016-27
  
  
• Rev. Rul. 2016-26
  
  
• Rev. Rul. 2016-25
  
  
• Rev. Rul. 2016-23
  
  
• Rev. Rul. 2016-24
  
  
• Rev. Rul. 2016-20
  
  
• Rev. Rul. 2016-19
  
  
• Rev. Rul. 2016-18
  
  
• Rev. Rul. 2016-17
  
  
• Rev. Rul. 2016-12
  
  
• Rev. Rul. 2016-15
  
  
• Rev. Rul. 2016-16
  
  
• Rev. Rul. 2016-13
  
  
• Rev. Rul. 2016-11
  
  
• Rev. Rul. 2016-10
  
  
• Rev. Rul. 2016-06
  
  
• Rev. Rul. 2016-09
  
  
• Rev. Rul. 2016-8 (Modification of Rev. Rul. 2005â€"3. Rev. Rul. 2005â€"3, 2005â€"1 C.B. 334, with respect to countries described in section 901(j)(2)(A) of the Internal Revenue Code (“Code”), is modified.)
  
  
• Rev. Rul. 2016-07
  
  
• Rev. Rul. 2016-05
  
  
• Rev. Rul. 2016-04
  
  
• Rev. Rul. 2016-02
  
  
• Rev. Rul. 2016-03
  
  
• Rev. Rul. 2016-1
  
  
• Rev. Rul. 2015-23
  
  
• Rev. Rul. 2015-25
  
  
• Rev. Rul. 2015-26
  
  
• Rev. Rul. 2015-24
  
  
• Rev. Rul. 2015-22
  
  
• Rev. Rul. 2015-21
  
  
• Rev. Rul. 2015-17
  
  
• Rev. Rul. 2015-20
  
  
• Rev. Rul. 2015-19
  
  
• Rev. Rul. 2015-18
  
  
• Rev. Rul. 2015-16
  
  
• Rev. Rul. 2015-15
  
  
• Rev. Rul. 2015-12
  
  
• Rev. Rul. 2015-13
  
  
• Rev. Rul. 2015-14
  
  
• Rev. Rul. 2015-9
  
  
• Rev. Rul. 2015-10
  
  
• Rev. Rul. 2015-11
  
  
• Rev. Rul. 2015-8
  
  
• Rev. Rul. 2015-7
  
  
• Rev. Rul. 2015-5
  
  
• Rev. Rul. 2015-6
  
  
• Rev. Rul. 2015-4
  
  
• Rev. Rul. 2015-3
  
  
• Rev. Rul. 2015-1
  
  
• Rev. Rul. 2015-2
  
  
• Rev. Rul. 2014-34
  
  
• Rev. Rul. 2014-33
  
  
• Rev. Rul. 2014-29
  
  
• Rev. Rul. 2014-32
  
  
• Rev. Rul. 2014-31
  
  
• Rev. Rul. 2014-30
  
  
• Rev. Rul. 2014-27
  
  
• Rev. Rul. 2014-28
  
  
• Rev. Rul. 2014-26
  
  
• Rev. Rul. 2014-25
  
  
• Rev. Rul. 2014-23
  
  
• Rev. Rul. 2014-24
  
  
• Rev. Rul. 2014-22
  
  
• Rev. Rul. 2014-21
  
  
• Rev. Rul. 2014-19
  
  
• Rev. Rul. 2014-20
  
  
• Rev. Rul. 2014-14
  
  
• Rev. Rul. 2014-18
  
  
• Rev. Rul. 2014-17
  
  
• Rev. Rul. 2014-15
  
  
• Rev. Rul. 2014-16
  
  
• Rev. Rul. 2014-13
  
  
• Rev. Rul. 2014-9 (Rollovers to Qualified Plans)
  
  
• Rev. Rul. 2014-12
  
  
• Rev. Rul. 2014-10
  
  
• Rev. Rul. 2014-11
  
  
• Rev. Rul. 2014-8
  
  
• Rev. Rul. 2014-7
  
  
• Rev. Rul. 2014-6
  
  
• Rev. Rul. 2014-4
  
  
• Rev. Rul. 2014-2
  
  
• Rev. Rul. 2014-3
  
  
• Rev. Rul. 2014-1
  
  
• Rev. Rul. 2013-25
  
  
• Rev. Rul. 2013-27
  
  
• Rev. Rul. 2013-26
  
  
• Rev. Rul. 2013-24
  
  
• Rev. Rul. 2013-23 (

  Section 1274A - inflation adjusted numbers for 2014. This ruling provides the dollar amounts, increased by the 2014 inflation adjustment, for section 1274A of the Code. Rev. Rul. 2012â€"33 supplemented and superseded.

  )
  
  
• Rev. Rul. 2013-22 (

  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 November 2013.

  )
  
  
• Rev. Rul. 2013-21 (

  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 October 2013.

  )
  
  
• Rev. Rul. 2013-20 (

  Fringe benefits aircraft valuation formula. For purposes of section 1.61-21(g) of the Income Tax Regulations, relating to the rule for valuing non-commercial flights on employer-provided aircraft, the Standard Industry Fare Level (SIFL) cents-per-mile rates and terminal charge in effect for the second half of 2013 are set forth.

  )
  
  
• Rev. Rul. 2013-16 (

  Interest rates: underpayment and overpayments. The rates for interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 2013, will be 3 percent for overpayments (2 percent in the case of a corporation), 3 percent for the underpayments, and 5 percent for large corporation underpayments. The rate of interest paid on the portion of a corporation overpayment exceeding $10,000 will be 0.5 percent.

  )
  
  
• Rev. Rul. 2013-19 (

  Special Use Value; Farms; Interest Rates. The 2013 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.

  )
  
  
• Rev. Rul. 2013-17 (

  This revenue ruling amplifies and clarifies Revenue Ruling 58-66. In Revenue Ruling 58-66, 1958-1 C.B. 60, the Internal Revenue Service determined the status of individuals living in a common-law marriage for Federal income tax purposes. This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.

  )
  
  
• Rev. Rul. 2013-18 (

  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 September 2013.

  )
  
  
• Rev. Rul. 2013-13 (

  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 August 2013.

  )
  
  
• Rev. Rul. 2013-15 (

  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 July 2013.

  )
  
  
• Rev. Rul. 2013-10 (

  Interest rates: underpayment and overpayments. The rates for interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 2013, will be 3 percent for overpayments (2 percent in the case of a corporation), 3 percent for the underpayments, and 5 percent for large corporation underpayments. The rate of interest paid on the portion of a corporation overpayment exceeding $10,000 will be 0.5 percent.

  )
  
  
• Rev. Rul. 2013-14 (

  This revenue ruling provides that the fideicomiso or Mexican Land Trust arrangements described in this ruling are not trusts within the meaning of § 301.7701-4(a).

  )
  
  
• Rev. Rul. 2013-12 (

  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 June 2013.

  )
  
  
• Rev. Rul. 2013-11 (

  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 May 2013.

  )
  
  
• Rev. Rul. 2013-8 (Fringe benefits aircraft valuation formula.)
  
  
• Rev. Rul. 2013-9 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2013-6 (Interest rates: underpayment and overpayments.)
  
  
• Rev. Rul. 2013-7 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2013-2 (2013 covered compensation tables; permitted disparity.)
  
  
• Rev. Rul. 2013-4 (Insurance companies; interest rate tables.)
  
  
• Rev. Rul. 2013-5 (

  This ruling holds that Eurex Deutschland, which is a regulated exchange of Germany, is a qualified board or exchange within the meaning of section 1256(g)(7)(C) of the Code.

  )
  
  
• Rev. Rul. 2013-3 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2013-1 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2012-32 (Interest rates; underpayment and overpayments. )
  
  
• Rev. Rul. 2012-33 (Section 1274A - inflation adjusted numbers for 2013.)
  
  
• Rev. Rul. 2012-31 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2012-22 (2012 base period T-bill rate.)
  
  
• Rev. Rul. 2012-30 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2012-29 (Capital loss carryforward effective date.)
  
  
• Rev. Rul. 2012-28 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2012-27 (Fringe benefits aircraft valuation formula.)
  
  
• Rev. Rul. 2012-26 (Special use value; farms; interest rates.)
  
  
• Rev. Rul. 2012-23 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2012-25 (Wage recharacterization.)
  
  
• Rev. Rul. 2012-24 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2012-21 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2012-19 (Dividends and dividend equivalents on restricted stock and restricted stock units.)
  
  
• Rev. Rul. 2012-20 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2012-18 (Tips included for both employee and employer taxes.)
  
  
• Rev. Rul. 2012-16 (Interest rates; underpayments and overpayments. )
  
  
• Rev. Rul. 2012-17 (Interest in a money market fund as a cash item for REITs. )
  
  
• Rev. Rul. 2012-14 (Income from discharge of indebtedness.)
  
  
• Rev. Rul. 2012-15 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2012-13 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2012-12 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2012-10 (Fringe benefits aircraft valuation formula.)
  
  
• Rev. Rul. 2012-11 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2012-8 (Interest rates; underpayment and overpayments.)
  
  
• Rev. Rul. 2012-9 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2012-3 (Application of survivor annuity requirements to deferred annuity contracts under a defined contribution plan.)
  
  
• Rev. Rul. 2012-4 (Rollover from qualified defined contribution plan to qualified defined benefit plan to obtain additional annuity.)
  
  
• Rev. Rul. 2012-6 (Insurance companies; interest rate tables.)
  
  
• Rev. Rul. 2012-7 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2012-5 (2012 covered compensation tables; permitted disparity. )
  
  
• Rev. Rul. 2012-2 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2012-1 (Recurring item exception to the all events test.)
  
  
• Rev. Rul. 2011-32 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2011-29 (Accrual of liability to unknown payees. )
  
  
• Rev. Rul. 2011-30 (2011 base period T-bill rate.)
  
  
• Rev. Rul. 2011-31 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2011-28 (Substitution of insurance policy.)
  
  
• Rev. Rul. 2011-26 (Geographical areas included in North American area.)
  
  
• Rev. Rul. 2011-27 (Section 1274A - inflation adjusted numbers for 2012.)
  
  
• Rev. Rul. 2011-25 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2011-23 (Insurance companies; interest rate tables. )
  
  
• Rev. Rul. 2011-24 (Telecommunications services under section 199.)
  
  
• Rev. Rul. 2011-22 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2011-21 (Fringe benefits aircraft valuation formula. )
  
  
• Rev. Rul. 2011-18 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2011-19 (Remittance basis charge.)
  
  
• Rev. Rul. 2011-20 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2011-17 (Special use value; farms; interest rates.)
  
  
• Rev. Rul. 2011-16 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2011-15 (Life insurance gross income; original issue discount.)
  
  
• Rev. Rul. 2011-14 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2011-12 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2011-13 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2011-11 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2011-10 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2011-5 (Interest rates; underpayments and overpayments. )
  
  
• Rev. Rul. 2011-8 (Fringe benefits aircraft valuation formula. )
  
  
• Rev. Rul. 2011-9 (Life insurance contracts. )
  
  
• Rev. Rul. 2011-7 (Section 403(b) plan termination.)
  
  
• Rev. Rul. 2011-6 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2011-4 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2011-3 (2011 covered compensation tables; permitted disparity. )
  
  
• Rev. Rul. 2011-1 (

  This ruling modifies the rules for group trusts described in Rev. Rul. 81-100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 C.B. 28. The modifications revise the generally applicable rules for these group trusts and, if certain requirements are met, permit the participation in group trusts of custodial accounts under section 403(b)(7), retirement income accounts under section 403(b)(9), and governmental retiree benefit plans under section 401(a)(24). This ruling also modifies the transition relief provided in Rev. Rul. 2008-40, 2008-2 C.B. 166, relating to plans qualifying under section 1165 of the Puerto Rico Internal Revenue Code (Puerto Rico Code). In addition, this ruling provides related model language that may be used by group trusts to comply with these new provisions. Rev. Ruls. 81-100, 2004-67, and 2008-40 modified.

  )
  
  
• Rev. Rul. 2011-2 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2010-31 (Interest rates; underpayments and overpayments. )
  
  
• Rev. Rul. 2010-29 (Federal rates; adjusted federal rates, adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2010-30 (Section 1274A - inflation adjusted numbers for 2011.)
  
  
• Rev. Rul. 2010-28 (2010 base period T-bill rate. )
  
  
• Rev. Rul. 2010-27 (

  This ruling provides guidance, in the form of examples, on what constitutes an unforeseeable emergency distribution under section 457(b) of the Code and regulations section 1.457-6(c). The ruling also applies the same standards to distributions from a nonqualified deferred compensation plan subject to section 409A.

  )
  
  
• Rev. Rul. 2010-25 (Limitations on qualified residence interest.)
  
  
• Rev. Rul. 2010-26 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2010-24 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2010-22 (Fringe benefits aircraft valuation formula.)
  
  
• Rev. Rul. 2010-23 (Revenue ruling obsoleted.)
  
  
• Rev. Rul. 2010-21 (Interest rates; underpayments and overpayments. )
  
  
• Rev. Rul. 2010-20 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2010-19 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2010-18 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2010-17 (New markets tax credit.)
  
  
• Rev. Rul. 2010-16 (Application of section 469 to the section 45D new markets tax credit.)
  
  
• Rev. Rul. 2010-14 (Interest rates; underpayment and overpayments. )
  
  
• Rev. Rul. 2010-15 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2010-13 (Section 45R â€" Average premium for small group market for determining the small employer health insurance credit.)
  
  
• Rev. Rul. 2010-12 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2010-11 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2010-10 (Fringe benefits aircraft valuation formula.)
  
  
• Rev. Rul. 2010-9 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2010-8 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2010-7 (Insurance companies; interest rate tables.)
  
  
• Rev. Rul. 2010-6 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate)
  
  
• Rev. Rul. 2010-4 (Section 7216â€"Disclosure or use of information by preparers of returns.)
  
  
• Rev. Rul. 2010-5 (Section 7216â€"Disclosure or use of information by preparers of returns.)
  
  
• Rev. Rul. 2010-3 (Section 1256 contracts market to market. )
  
  
• Rev. Rul. 2010-2 (Section 1274A â€" inflation adjusted numbers for 2010.)
  
  
• Rev. Rul. 2010-1 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2009-40 (2010 covered compensation tables; permitted disparity.)
  
  
• Rev. Rul. 2009-39 (94X examples revenue ruling.)
  
  
• Rev. Rul. 2009-37 (Interest rates; underpayment and overpayments.)
  
  
• Rev. Rul. 2009-38 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2009-36 (2009 base period T-bill rate.)
  
  
• Rev. Rul. 2009-35 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2009-34 (Section 4221(e) reciprocal privileges. )
  
  
• Rev. Rul. 2009-33 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2009-28 (Fringe benefits aircraft valuation formula. )
  
  
• Rev. Rul. 2009-30 (Automatic contribution increases under automatic contribution arrangements.)
  
  
• Rev. Rul. 2009-31 (Annual paid time off contributions.)
  
  
• Rev. Rul. 2009-32 (Paid time off contributions at termination of employment. )
  
  
• Rev. Rul. 2009-27 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2009-25 (E&P determinations for section 264(a)(4) disallowed interest.)
  
  
• Rev. Rul. 2009-26 (Single insured-reinsurance.)
  
  
• Rev. Rul. 2009-29 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2009-24 (Section 1256 contracts marked to market.)
  
  
• Rev. Rul. 2009-23 (Certain cost-sharing payments; Forest Health Protection Program.)
  
  
• Rev. Rul. 2009-22 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2009-21 (Special use value; farms; interest rates.)
  
  
• Rev. Rul. 2009-19 (Home Affordable Modification Program (HAMP).)
  
  
• Rev. Rul. 2009-20 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2009-18 (Tax-sheltered annuity contracts.)
  
  
• Rev. Rul. 2009-17 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2009-16 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2009-13 (Primary sale of life insurance contract; tax treatment of a sale or surrender.)
  
  
• Rev. Rul. 2009-14 (Secondary sale of life insurance contract by investors.)
  
  
• Rev. Rul. 2009-15 (Formless conversion of partnership to S corporation.)
  
  
• Rev. Rul. 2009-12 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2009-11 (Differential wage payments to active duty members of the uniformed services.)
  
  
• Rev. Rul. 2009-9 (Tax treatment of losses.)
  
  
• Rev. Rul. 2009-10 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2009-7 (Interest rates; underpayments and overpayments. )
  
  
• Rev. Rul. 2009-6 (Fringe benefits aircraft valuation formula)
  
  
• Rev. Rul. 2009-8 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2009-5 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2009-3 (Insurance companies; interest rate tables. )
  
  
• Rev. Rul. 2009-4 (Section 1256 contracts marked to market. )
  
  
• Rev. Rul. 2009-2 (2009 covered compensation tables; permitted disparity.)
  
  
• Rev. Rul. 2009-1 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2008-54 (Interest rates; underpayments and overpayments. )
  
  
• Rev. Rul. 2008-53 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2008-52 (Section 1274A - Inflation adjusted numbers for 2009.)
  
  
• Rev. Rul. 2008-51 (2008 base period T-bill rate.)
  
  
• Rev. Rul. 2008-50 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2008-49 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2008-47 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2008-48 (Fringe benefits aircraft valuation formula. )
  
  
• Rev. Rul. 2008-46 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2008-45 (Exclusive benefit rule; transfer of plan sponsorship; controlled groups.)
  
  
• Rev. Rul. 2008-44 (Special use value; farms; interest rates.)
  
  
• Rev. Rul. 2008-38 (Limited partner’s distributive share.)
  
  
• Rev. Rul. 2008-39 (Characterization of management fees.)
  
  
• Rev. Rul. 2008-43 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2008-36 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through September 2008.)
  
  
• Rev. Rul. 2008-40 (Transfer of amounts; nonqualified foreign trust; transition relief.)
  
  
• Rev. Rul. 2008-41 (Charitable remainder trust (CRT).)
  
  
• Rev. Rul. 2008-42 (S corporation; life insurance contract; accumulated adjustments account (AAA). )
  
  
• Rev. Rul. 2008-35 (Transfer tax valuation of interest in restricted management account. )
  
  
• Rev. Rul. 2008-34 (Law school loan repayment assistance programs. )
  
  
• Rev. Rul. 2008-37 (Life insurance company, statutory reserves.)
  
  
• Rev. Rul. 2008-32 (Corporations; “outside director” definition. )
  
  
• Rev. Rul. 2008-33 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2008-31 (Interests in notional principal contracts. )
  
  
• Rev. Rul. 2008-27 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2008-30 (Accounting methods; contributions to capital; public utility. )
  
  
• Rev. Rul. 2008-29 (Supplemental wages; income tax.)
  
  
• Rev. Rul. 2008-28 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2008-26 (Medicaid rebates.)
  
  
• Rev. Rul. 2008-25 (Section 338.)
  
  
• Rev. Rul. 2008-23 (Employee leasing arrangements.)
  
  
• Rev. Rul. 2008-24 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2008-22 (Substitution power.)
  
  
• Rev. Rul. 2008-21 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through June 2008.)
  
  
• Rev. Rul. 2008-20 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2008-19 (Insurance companies; interest rate tables. )
  
  
• Rev. Rul. 2008-18 (S corporation; qualified subchapter S subsidiary (QSub). )
  
  
• Rev. Rul. 2008-10 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2008-17 (International operation of ships or aircraft; foreign corporation.)
  
  
• Rev. Rul. 2008-15 (Insurance premiums; excise tax consequences.)
  
  
• Rev. Rul. 2008-14 (Fringe benefits aircraft valuation formula.)
  
  
• Rev. Rul. 2008-16 (S corporations; charitable contributions.)
  
  
• Rev. Rul. 2008-13 (Performance-based compensation.)
  
  
• Rev. Rul. 2008-12 (Application of section 163(d) to limited partners in a trader partnership.)
  
  
• Rev. Rul. 2008-11 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2008-7 (Accrued benefits; cash balance defined benefit pension plans; section 411 of the Code.)
  
  
• Rev. Rul. 2008-8 (Cell captive guidance.)
  
  
• Rev. Rul. 2008-9 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2008-6 (Indian Housing Block Grant (IHBG) Program. )
  
  
• Rev. Rul. 2008-5 (Loss from wash sales of stock or securities.)
  
  
• Rev. Rul. 2008-4 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2008-2 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through March 2008.)
  
  
• Rev. Rul. 2008-1 (Foreign currency exchange traded notes.)
  
  
• Rev. Rul. 2008-3 (Section 1274A â€" Inflation adjusted numbers for 2008.)
  
  
• Rev. Rul. 2007-68 (Interest rates; underpayments and overpayments. )
  
  
• Rev. Rul. 2007-72 (Diagnostic medical procedures.)
  
  
• Rev. Rul. 2007-71 (2008 covered compensation tables; permitted disparity.)
  
  
• Rev. Rul. 2007-70 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2007-69 (

  This ruling provides that payments made by the U.S. Department of Veterans Affairs under the compensated work therapy program are exempt from federal income tax as veterans’ benefits. Rev. Rul. 65-18 revoked, Rev. Rul. 72-605 amplified.

  )
  
  
• Rev. Rul. 2007-67 (Mortality tables; single sum distributions; section 417(e)(3) of the Code.)
  
  
• Rev. Rul. 2007-65 (Employer’s deduction for contributions; limitation on employer’s deduction; welfare benefit funds. )
  
  
• Rev. Rul. 2007-64 (2007 base period T-bill rate. )
  
  
• Rev. Rul. 2007-66 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2007-61 (

  This ruling suspends Rev. Rul. 2007-54, 2007-38 I.R.B. 604, and informs taxpayers that Treasury and the Service intend to address the issues considered in Rev. Rul. 2007-54 by regulations. Rev. Rul. 2007-54 suspended.

  )
  
  
• Rev. Rul. 2007-62 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through December 2007.)
  
  
• Rev. Rul. 2007-63 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2007-56 (Interest rates; underpayments and overpayments. )
  
  
• Rev. Rul. 2007-55 (Fringe benefits aircraft valuation formula.)
  
  
• Rev. Rul. 2007-54 (Life insurance reserves.)
  
  
• Rev. Rul. 2007-60 (Revenue rulings obsolete.)
  
  
• Rev. Rul. 2007-58 (Qualified pension or retirement plan. )
  
  
• Rev. Rul. 2007-51 (Limitations on setoff under sections 6402 and 6411. )
  
  
• Rev. Rul. 2007-52 (Definition of a liability under section 6402(a) and 6411(b))
  
  
• Rev. Rul. 2007-53 (Revocation of Rev. Rul.; tentative allowance.)
  
  
• Rev. Rul. 2007-59 (Bankruptcy effects of disaster and combat zone relief.)
  
  
• Rev. Rul. 2007-57 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2007-50 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2007-49 (Post-grant restrictions.)
  
  
• Rev. Rul. 2007-46 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through September 2007. )
  
  
• Rev. Rul. 2007-47 (Insurance premium.)
  
  
• Rev. Rul. 2007-48 (Nonexempt employees’ trusts.)
  
  
• Rev. Rul. 2007-42 (Section 355.)
  
  
• Rev. Rul. 2007-43 (Section 411(d)(3); partial termination; turnover.)
  
  
• Rev. Rul. 2007-44 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2007-45 (Special use value; farms; interest rates.)
  
  
• Rev. Rul. 2007-39 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2007-38 (Insurance companies; aggregation of multiple modified endowment contracts (MECs).)
  
  
• Rev. Rul. 2007-41 (Exempt organizations; political campaigns.)
  
  
• Rev. Rul. 2007-40 (Partnership property; transfer. )
  
  
• Rev. Rul. 2007-37 (Cancellation of distributorship agreement.)
  
  
• Rev. Rul. 2007-36 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2007-34 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2007-35 (Revenue rulings obsolete. )
  
  
• Rev. Rul. 2007-31 (Contributions to the capital of a corporation; nonshareholder contributions. )
  
  
• Rev. Rul. 2007-30 (Income attributable to domestic production activities; qualifying in-kind partnerships.)
  
  
• Rev. Rul. 2007-32 (Accrual of interest. )
  
  
• Rev. Rul. 2007-33 (Real estate investment trust (REIT) foreign currency. )
  
  
• Rev. Rul. 2007-24 (Section 1035; certain exchanges of insurance policies.)
  
  
• Rev. Rul. 2007-29 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2007-28 (Geographical areas included in North American area. )
  
  
• Rev. Rul. 2007-27 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2007-25 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through June 2007. )
  
  
• Rev. Rul. 2007-26 (ICE Futures; United Kingdom. )
  
  
• Rev. Rul. 2007-23 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2007-19 (Frivolous tax returns; wages not taxable income.)
  
  
• Rev. Rul. 2007-20 (Frivolous tax returns; voluntary compliance.)
  
  
• Rev. Rul. 2007-21 (Frivolous tax returns; summary record of assessment. )
  
  
• Rev. Rul. 2007-22 (Frivolous tax returns; citizens of a state. )
  
  
• Rev. Rul. 2007-17 (Fringe benefits aircraft valuation formula.)
  
  
• Rev. Rul. 2007-18 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2007-16 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2007-14 (Obsolete revenue rulings.)
  
  
• Rev. Rul. 2007-13 (Investor control and general public; taxation of variable contracts; insurance and annuities.)
  
  
• Rev. Rul. 2007-12 (Payroll taxes on deferred compensation.)
  
  
• Rev. Rul. 2007-15 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2007-10 (Insurance companies; interest rate tables. )
  
  
• Rev. Rul. 2007-11 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2007-7 (Investor control and general public; taxation of variable contracts; insurance and annuities.)
  
  
• Rev. Rul. 2007-8 (Section 357(c))
  
  
• Rev. Rul. 2007-9 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2007-5 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through March 2007. )
  
  
• Rev. Rul. 2007-6 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2007-3 (Executory contract liabilities.)
  
  
• Rev. Rul. 2007-4 (Section 1274A - Inflation adjusted numbers for 2007. )
  
  
• Rev. Rul. 2007-1 (Credit card nonsufficient funds (NSF) fee.)
  
  
• Rev. Rul. 2007-2 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2006-62 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2006-63 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2006-61 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2006-60 (2007 covered compensation tables; permitted disparity. )
  
  
• Rev. Rul. 2006-59 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2006-57 (Qualified transportation fringes; smartcards and debit cards.)
  
  
• Rev. Rul. 2006-56 (Excess per diem allowances. )
  
  
• Rev. Rul. 2006-58 (Charitable remainder trust; real estate investment trust (REIT). )
  
  
• Rev. Rul. 2006-54 (2006 base period T-bill rate.)
  
  
• Rev. Rul. 2006-55 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2006-53 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2006-52 (Resellers of air transportation. )
  
  
• Rev. Rul. 2006-51 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through December 2006.)
  
  
• Rev. Rul. 2006-50 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2006-49 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2006-47 (Fringe benefits aircraft valuation formula.)
  
  
• Rev. Rul. 2006-46 (Conservation Security Program (CSP).)
  
  
• Rev. Rul. 2006-48 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2006-45 (Mutual life insurance companies; recomputed differential earnings rate.)
  
  
• Rev. Rul. 2006-36 (Health reimbursement arrangements.)
  
  
• Rev. Rul. 2006-44 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2006-43 (Government pick-up plans; employer contributions; income tax; prospective application.)
  
  
• Rev. Rul. 2006-41 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2006-42 (Levy on bank account.)
  
  
• Rev. Rul. 2006-40 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2006-39 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2006-37 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through September 2006.)
  
  
• Rev. Rul. 2006-38 (Prohibited transactions; first tier excise tax calculations.)
  
  
• Rev. Rul. 2006-35 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2006-33 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2006-32 (Special use value; farms; interest rates.)
  
  
• Rev. Rul. 2006-34 (Real property interests; closely held business.)
  
  
• Rev. Rul. 2006-31 (Regulated investment company (RIC).)
  
  
• Rev. Rul. 2006-30 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2006-29 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2006-28 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2006-26 (IRA, marital deduction.)
  
  
• Rev. Rul. 2006-27 (Down payment assistance; home buyers.)
  
  
• Rev. Rul. 2006-25 (Insurance companies; interest rate tables. )
  
  
• Rev. Rul. 2006-24 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2006-23 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2006-14 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through June 2006. )
  
  
• Rev. Rul. 2006-18 (Frivolous tax returns; only certain persons subject to federal income tax.)
  
  
• Rev. Rul. 2006-21 (Frivolous tax returns; reliance on Paperwork Reduction Act.)
  
  
• Rev. Rul. 2006-20 (Frivolous tax returns; “Native American Treaty.” )
  
  
• Rev. Rul. 2006-17 (Frivolous tax returns; “nunc pro tunc.”)
  
  
• Rev. Rul. 2006-19 (Frivolous tax returns; use of sham trusts.)
  
  
• Rev. Rul. 2006-22 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2006-16 (Joint and several liability; relief under section 6015.)
  
  
• Rev. Rul. 2006-13 (Fringe benefits aircraft valuation formula.)
  
  
• Rev. Rul. 2006-15 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2006-11 (TEFRA partnership provisions; classification of items. )
  
  
• Rev. Rul. 2006-12 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2006-9 (Section 45 credit offset)
  
  
• Rev. Rul. 2006-8 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2006-7 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2006-6 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2006-5 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through March 2006.)
  
  
• Rev. Rul. 2006-2 (Section 351.)
  
  
• Rev. Rul. 2006-1 (Regulated investment company (RIC).)
  
  
• Rev. Rul. 2006-4 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2006-3 (Japanese Yugen Kaisha (YK) and Tokurei Yugen Kaisha (TYK).)
  
  
• Rev. Rul. 2005-79 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2005-74 (Employee relocation costs. )
  
  
• Rev. Rul. 2005-78 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2005-77 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2005-76 (Section 1274A - inflation adjusted numbers for 2006.)
  
  
• Rev. Rul. 2005-75 (CPI adjustment for below-market loans for 2006.)
  
  
• Rev. Rul. 2005-73 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2005-72 (2006 covered compensation tables; permitted disparity.)
  
  
• Rev. Rul. 2005-70 (2005 base period T-bill rate. )
  
  
• Rev. Rul. 2005-71 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2005-69 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2005-68 (Real Estate Mortgage Investment Conduit (REMIC) net operating losses (NOLs). )
  
  
• Rev. Rul. 2005-67 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through December 2005.)
  
  
• Rev. Rul. 2005-65 (Section 355(e).)
  
  
• Rev. Rul. 2005-66 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2005-61 (Fringe benefits aircraft valuation formula.)
  
  
• Rev. Rul. 2005-62 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2005-60 (Minimum cost requirement; deductibility; section 101 of Medicare Prescription Drug, Improvement and Modernization Act of 2003 (MMA). )
  
  
• Rev. Rul. 2005-59 (Valid return; election to file joint return.)
  
  
• Rev. Rul. 2005-58 (Mutual life insurance companies; differential earnings rate.)
  
  
• Rev. Rul. 2005-57 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2005-52 (Tool allowance payments. )
  
  
• Rev. Rul. 2005-53 (Assets produced on a routine and repetitive basis.)
  
  
• Rev. Rul. 2005-56 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2005-55 (Profit-sharing plan; retiree health accounts; nonforfeitability; prospective application.)
  
  
• Rev. Rul. 2005-54 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2005-48 (Restricted property received for services; securities law. )
  
  
• Rev. Rul. 2005-47 (ATM surcharge fees. )
  
  
• Rev. Rul. 2005-51 (Mathematical or clerical error summary assessment procedures.)
  
  
• Rev. Rul. 2005-46 (Disaster relief grants for businesses. )
  
  
• Rev. Rul. 2005-45 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2005-50 (Discharge of property; refund action.)
  
  
• Rev. Rul. 2005-49 (Judicial remedy for wrongful levies.)
  
  
• Rev. Rul. 2005-44 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through September 2005.)
  
  
• Rev. Rul. 2005-43 (Obsolete revenue procedures and revenue rulings.)
  
  
• Rev. Rul. 2005-42 (Environmental remediation costs.)
  
  
• Rev. Rul. 2005-41 (Special use value; farms; interest rates.)
  
  
• Rev. Rul. 2005-39 (Golden parachute payments; treatment of section 83(b) elections. )
  
  
• Rev. Rul. 2005-40 (Insurance, federal income tax purposes. )
  
  
• Rev. Rul. 2005-38 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2005-37 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2005-36 (Individual Retirement Account (IRA); decedent; beneficiary's disclaimer. )
  
  
• Rev. Rul. 2005-35 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2005-33 (Insurance companies; premium stabilization reserves.)
  
  
• Rev. Rul. 2005-32 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2005-34 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2005-29 (Insurance companies; interest rate tables. )
  
  
• Rev. Rul. 2005-31 (Designation of dividends; regulated investment company (RIC).)
  
  
• Rev. Rul. 2005-30 (Deferred annuity contract. )
  
  
• Rev. Rul. 2005-28 (Medicaid rebates.)
  
  
• Rev. Rul. 2005-27 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2005-25 (Health Savings Accounts (HSAs); non-high deductible health plan (HDHP).)
  
  
• Rev. Rul. 2005-26 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2005-24 (Health reimbursement arrangements.)
  
  
• Rev. Rul. 2005-23 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2005-11 (Alternative minimum tax; refinanced mortgage interest.)
  
  
• Rev. Rul. 2005-18 (Frivolous tax returns; altering the jurat.)
  
  
• Rev. Rul. 2005-19 (Frivolous tax returns; constitutionally based arguments.)
  
  
• Rev. Rul. 2005-20 (Frivolous tax returns; protesting government programs or policies.)
  
  
• Rev. Rul. 2005-21 (Frivolous tax returns; use of “straw man” to avoid tax.)
  
  
• Rev. Rul. 2005-17 (Frivolous tax returns; Social Security refund.)
  
  
• Rev. Rul. 2005-16 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through June 2005. )
  
  
• Rev. Rul. 2005-22 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2005-14 (Fringe benefits aircraft valuation formula. )
  
  
• Rev. Rul. 2005-15 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2005-13 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2005-12 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2005-10 (Partnership mergers.)
  
  
• Rev. Rul. 2005-7 (Segregated asset account.)
  
  
• Rev. Rul. 2005-8 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2005-9 (Bankruptcy cases; definition of “pending”.)
  
  
• Rev. Rul. 2005-6 (Life insurance contracts.)
  
  
• Rev. Rul. 2005-5 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2005-4 (Interest suspension; time sensitive penalties.)
  
  
• Rev. Rul. 2005-3 (Section 901(j)(5) Presidential waiver; Libya.)
  
  
• Rev. Rul. 2005-1 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through March 2005. )
  
  
• Rev. Rul. 2005-2 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2004-113 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2004-112 (Internet activities.)
  
  
• Rev. Rul. 2004-111 (Interest rates; underpayments and overpayments. )
  
  
• Rev. Rul. 2004-109 (Signing or ratifying bonuses. )
  
  
• Rev. Rul. 2004-110 (Contract cancellation; employment contract.)
  
  
• Rev. Rul. 2004-106 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2004-105 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2004-107 (Section 1274A-inflation adjusted numbers for 2005.)
  
  
• Rev. Rul. 2004-108 (CPI adjustment for below-market loans for 2005.)
  
  
• Rev. Rul. 2004-104 (2005 covered compensation tables; permitted disparity. )
  
  
• Rev. Rul. 2004-103 (Modification of Rev. Rul. 95-63. )
  
  
• Rev. Rul. 2004-102 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2004-100 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through December 2004. )
  
  
• Rev. Rul. 2004-101 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2004-99 (2004 base period T-bill rate. )
  
  
• Rev. Rul. 2004-98 (Parking reimbursements. )
  
  
• Rev. Rul. 2004-96 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2004-97 (Section 7805(b); Rev. Rul. 2004-75.)
  
  
• Rev. Rul. 2004-94 (Dealers in securities futures contracts.)
  
  
• Rev. Rul. 2004-95 (Dealers in securities futures contracts.)
  
  
• Rev. Rul. 2004-70 (Fringe benefits aircraft valuation formula. )
  
  
• Rev. Rul. 2004-93 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2004-92 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2004-69 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2004-82 (Low-income housing credit. )
  
  
• Rev. Rul. 2004-91 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2004-89 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period July through September 2004. )
  
  
• Rev. Rul. 2004-90 (Obsolete revenue rulings.)
  
  
• Rev. Rul. 2004-85 (Effect of mergers on qualified subchapter S subsidiary (QSub) elections.)
  
  
• Rev. Rul. 2004-86 (Classification of Delaware statutory trust.)
  
  
• Rev. Rul. 2004-87 (Bankruptcy; golden parachute payments.)
  
  
• Rev. Rul. 2004-83 (Corporate reorganizations. )
  
  
• Rev. Rul. 2004-81 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2004-84 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2004-80 (Retail excise tax; highway tractor; truck. )
  
  
• Rev. Rul. 2004-88 (TEFRA partnership; disregarded entity; pass-thru partner; tax matter partner. )
  
  
• Rev. Rul. 2004-79 (Corporate distributions of property.)
  
  
• Rev. Rul. 2004-78 (Corporate reorganizations; exchange of debt instruments.)
  
  
• Rev. Rul. 2004-75 (Annuity payments. )
  
  
• Rev. Rul. 2004-76 (Dual resident company. )
  
  
• Rev. Rul. 2004-68 (Disclosure of returns and return information. )
  
  
• Rev. Rul. 2004-77 (Disregarded entities.)
  
  
• Rev. Rul. 2004-71 (Offsets under section 6402; Arizona and Wisconsin law.)
  
  
• Rev. Rul. 2004-72 (Offsets under section 6402; California, Idaho, and Louisiana law.)
  
  
• Rev. Rul. 2004-73 (Offsets under section 6402; Nevada, New Mexico, and Washington law.)
  
  
• Rev. Rul. 2004-74 (Offsets under section 6402; Texas law. )
  
  
• Rev. Rul. 2004-67 (Group or pooled trusts; participation; tax-exempt status, model language.)
  
  
• Rev. Rul. 2004-65 (Post-retirement health benefits; waiver.)
  
  
• Rev. Rul. 2004-66 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2004-63 (Special use value; farms; interest rates. )
  
  
• Rev. Rul. 2004-64 (Tax reimbursement clause.)
  
  
• Rev. Rul. 2004-55 (Disability insurance benefits. )
  
  
• Rev. Rul. 2004-62 (Business expenses; timber fertilization.)
  
  
• Rev. Rul. 2004-61 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2004-58 (Preproduction costs of creative property.)
  
  
• Rev. Rul. 2004-57 (Governmental plan; union; section 457(b).)
  
  
• Rev. Rul. 2004-59 (State law conversion from partnership to corporation.)
  
  
• Rev. Rul. 2004-60 (Federal Insurance Contributions Act (FICA); options and deferred compensation transfer on divorce.)
  
  
• Rev. Rul. 2004-56 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2004-54 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2004-53 (Clarification of scope of section 6103(a).)
  
  
• Rev. Rul. 2004-49 (Partnerships; amortization of intangibles.)
  
  
• Rev. Rul. 2004-47 (Section 265(a)(2); expenses and interest relating to tax-exempt income. )
  
  
• Rev. Rul. 2004-48 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2004-46 (Royalties; information reporting.)
  
  
• Rev. Rul. 2004-44 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2004-43 (Partnership mergers.)
  
  
• Rev. Rul. 2004-41 (Limited Liability Company)
  
  
• Rev. Rul. 2004-42 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2004-40 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period April through June 2004.)
  
  
• Rev. Rul. 2004-38 (Health Savings Accounts (HSAs).)
  
  
• Rev. Rul. 2004-39 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2004-35 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2004-31 (Frivolous tax returns; meritless “removal arguments.”)
  
  
• Rev. Rul. 2004-34 (Frivolous tax returns; filing a “zero return.”)
  
  
• Rev. Rul. 2004-36 (Fringe benefits aircraft valuation formula.)
  
  
• Rev. Rul. 2004-32 (Frivolous tax returns; meritless home-based business deductions.)
  
  
• Rev. Rul. 2004-30 (Frivolous tax returns; attempting to avoid taxes under section 861.)
  
  
• Rev. Rul. 2004-28 (Frivolous tax returns; excluding gross income under section 911. )
  
  
• Rev. Rul. 2004-27 (Tax avoidance schemes; meritless “corporation sole” arguments.)
  
  
• Rev. Rul. 2004-29 (Frivolous tax returns; meritless “claim of right” arguments.)
  
  
• Rev. Rul. 2004-33 (Frivolous tax returns; “reparations tax credit.”)
  
  
• Rev. Rul. 2004-37 (Reduction in stated principal amount of a recourse note issued by employee to employer to acquire employer stock.)
  
  
• Rev. Rul. 2004-23 (Section 355; stock distribution.)
  
  
• Rev. Rul. 2004-25 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2004-26 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2004-8 (Cost-share payments.)
  
  
• Rev. Rul. 2004-21 (Nondiscrimination; section 412(i) plan.)
  
  
• Rev. Rul. 2004-20 (Section 412(i) plans; deductibility; listed transactions.)
  
  
• Rev. Rul. 2004-24 (REITs; parking facilities.)
  
  
• Rev. Rul. 2004-22 (COBRA and Medicare entitlement.)
  
  
• Rev. Rul. 2004-16 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through March 2004.)
  
  
• Rev. Rul. 2004-18 (Treatment of environmental remediation expenses under section 263A.)
  
  
• Rev. Rul. 2004-19 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2004-14 (Insurance companies; interest rate tables.)
  
  
• Rev. Rul. 2004-15 (Short sale; broker; transfer.)
  
  
• Rev. Rul. 2004-17 (Treatment of environmental remediation expenses under section 1341.)
  
  
• Rev. Rul. 2004-12 (Plan qualification; rollovers.)
  
  
• Rev. Rul. 2004-11 (Coverage; special rules; request for comments. )
  
  
• Rev. Rul. 2004-10 (Significant detriment; defined contribution plan; allocation of expenses.)
  
  
• Rev. Rul. 2004-13 (Top-heavy status; special rules.)
  
  
• Rev. Rul. 2004-3 (Service partnerships.)
  
  
• Rev. Rul. 2004-4 (Employee stock ownership plans; S corporations; listed transactions.)
  
  
• Rev. Rul. 2004-9 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2004-1 (Mileage allowance; accountable plans.)
  
  
• Rev. Rul. 2004-7 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2004-6 (Public advocacy; public policy issues.)
  
  
• Rev. Rul. 2004-5 (Charitable deductions.)
  
  
• Rev. Rul. 2004-2 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2003-125 (Worthless security deduction.)
  
  
• Rev. Rul. 2003-127 (Hedge identification.)
  
  
• Rev. Rul. 2003-128 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2003-126 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2003-123 (Qualified conservation contribution.)
  
  
• Rev. Rul. 2003-124 (Covered compensation tables; 2004.)
  
  
• Rev. Rul. 2003-122 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2003-121 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2003-120 (Life insurance companies; computation of required interest.)
  
  
• Rev. Rul. 2003-119 (Section 1274A â€" inflation adjusted numbers for 2004.)
  
  
• Rev. Rul. 2003-118 (CPI adjustment for below-market loans for 2004.)
  
  
• Rev. Rul. 2003-117 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period October through December 2003. )
  
  
• Rev. Rul. 2003-115 (Gross income; compensation for injuries or sickness; disaster relief payments.)
  
  
• Rev. Rul. 2003-116 (Helicopters.)
  
  
• Rev. Rul. 2003-110 (Stocks and securities; distribution.)
  
  
• Rev. Rul. 2003-112 (Work Opportunity Tax Credit (WOTC). )
  
  
• Rev. Rul. 2003-111 (2003 base period T-bill rate.)
  
  
• Rev. Rul. 2003-114 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2003-106 (Travel and entertainment expenses.)
  
  
• Rev. Rul. 2003-113 (LIFO; price indexes; department stores. )
  
  
• Rev. Rul. 2003-108 (Tax lien.)
  
  
• Rev. Rul. 2003-109 (Disallowance of convention expenses; North American geographical area.)
  
  
• Rev. Rul. 2003-107 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. )
  
  
• Rev. Rul. 2003-105 (Split-dollar life insurance arrangements. )
  
  
• Rev. Rul. 2003-104 (Interest rates; underpayments and overpayments.)
  
  
• Rev. Rul. 2003-102 (Self-insured medical reimbursement plans.)
  
  
• Rev. Rul. 2003-103 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2003-89 (Fringe benefits aircraft valuation formula.)
  
  
• Rev. Rul. 2003-101 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2003-98 (Deduction rules; compensatory stock options.)
  
  
• Rev. Rul. 2003-97 (Deductibility of interest.)
  
  
• Rev. Rul. 2003-100 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2003-96 (Lease stripping transaction.)
  
  
• Rev. Rul. 2003-99 (Obsolete revenue rulings.)
  
  
• Rev. Rul. 2003-72 (Determination of a child's specific age.)
  
  
• Rev. Rul. 2003-93 (Low-income housing credit; satisfactory bond; “bond factor” amounts for the period July through September 2003.)
  
  
• Rev. Rul. 2003-91 (Investor control doctrine.)
  
  
• Rev. Rul. 2003-92 (Variable contract holder.)
  
  
• Rev. Rul. 2003-90 (Accrual of liability for California franchise tax.)
  
  
• Rev. Rul. 2003-76 (Exchange of a portion of annuity contract.)
  
  
• Rev. Rul. 2003-94 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2003-95 (Life insurance contracts; distributions made in connection with a change in benefits.)
  
  
• Rev. Rul. 2003-84 (Regulated investment company (RIC).)
  
  
• Rev. Rul. 2003-86 (Noncustomary services provided to REIT tenants by a joint venture between a taxable REIT subsidiary and an independent contractor.)
  
  
• Rev. Rul. 2003-85 (Excise tax; terminating defined benefit plan; reversion.)
  
  
• Rev. Rul. 2003-88 (Section 4971; running of statute of limitations; and filing of form.)
  
  
• Rev. Rul. 2003-82 (Tertiary injectant expenses.)
  
  
• Rev. Rul. 2003-81 (Depreciation of assets.)
  
  
• Rev. Rul. 2003-83 (Minimum funding; entry age normal; reasonableness.)
  
  
• Rev. Rul. 2003-77 (Community service facility.)
  
  
• Rev. Rul. 2003-78 (Advance refunding bonds.)
  
  
• Rev. Rul. 2003-74 (Section 355 management ruling.)
  
  
• Rev. Rul. 2003-75 (Section 355 capital allocation ruling.)
  
  
• Rev. Rul. 2003-79 (Section 355 reverse Morris trust. )
  
  
• Rev. Rul. 2003-87 (LIFO; price indexes; department stores.)
  
  
• Rev. Rul. 2003-80 (Statute of limitations, bankruptcy.)
  
  
• Rev. Rul. 2003-73 (Deductions of section 277 membership organizations.)
  
  
• Rev. Rul. 2003-71 (Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.)
  
  
• Rev. Rul. 2003-70 (Small employer plan exception to the COBRA continuation coverage requirements in mergers and acquisitions.)
  
  

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The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.

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