Rev. Rul. 67|4
Revenue Ruling 67-274, Rev. Rul. 67-274, 1967-2 C.B. 141
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The new guidance, Revenue Ruling. 2004-51, clarifies that a 501(c)(3) organization can participate in an ancillary joint venture with a for- profit without ...
Revenue Ruling 1996-56 - Section 1288.-Treatment of Original ...
67–396 con- cludes that the gift was not complete for federal gift tax purposes until the check was paid by the drawee bank on January. 2, because prior to the ...
4. Services Rendered Personally. If the services must be rendered personally ... for employment tax purposes under section. 530(a) of the 1978 Act ...
Revenue Ruling 2004-51 - Treasury
Section 501 – Exemption from Tax on Corporations, Certain Trusts, Etc.; Section 513 – ... 4. § 513) regularly carried on by it less the deductions allowed, both ...
Income Tax Treatment of Cooperatives: Table of Citations
... (1967), rev'g 26 T.C.M. 593 (1967), amended by 32 T.C.M. (CCH) 795 (1973) ...........................................................IV-11, 60, 61, 62, 67. Coop.
Characterizing multistep transactions: Form can make the difference
Using the approach in Rev. Rul. 67-274, the IRS treated the integrated transactions as a single statutory merger that qualified as a ...
Tax-Exempt Organizations Under Internal Revenue Code Section ...
primary activity was promoting social welfare); Rev. Rul. 67-368; 1967-2 C.B. 194 (ruling that an organization whose primary activity was ...
1031 Exchange IRS Revenue Ruling 1967-234 | IRS Rev. Rul. 67-234
Held, such taxpayer is entitled to exclude from gross income, subject to the limitations of section 121 of the Code, that portion of the gain which is ...
Rev. Rul. 98-41 - BenefitsLink
This Revenue Ruling modifies Rev. Rul. 67-301 to be consistent with 1980 regulations under Code section 584, which say that any amount of income or loss of ...
Rev. Rul. 2008-25: § 338 policy and §368(a)(2)(E) with § 332 | Blue J
In Rev. Rul. 99-6, the IRS provides that certain transfers of partnership interests cause termination of a partnership. ... What is the proper Federal income tax ...
Police Officers and Fire Fighters; District..., Rev. Rul. 85-104 (1985)
Persons eligible to receive disability retirement benefits under sections 4-615 and. 4-616 are officers and members of the Metropolitan Police ...
The IRS today released an advance version of Rev. Rul. 2020-4 clarifying how to properly compute the income limits applicable to the low-income ...
Circular Letter #200-049-08 Attachment: Revenue Ruling 2006-43
Government pick-up plans; employer contributions; income tax; prospective application. This ruling describes the actions required for a state or its ...
Requirements for Tax-Exempt Status under IRC § 501(c)(7)
Rul. 56-475 (cash prizes awarded to members of by a stock car racing club that paid for the prizes from revenue received from nonmember admission race fees ...
Rev. Rul. 67-257 - Bradford Tax Institute
Advice has been requested whether liability is incurred by a company for the withholding of income tax under section 3402(a) of the Internal Revenue Code of ...
Rev. Rul. 67-274 (B Reorganization plus ... - Andrew Mitchel LLC
The ruling holds that the acquisition is treated as a. C reorganization. Compare Rev. Rul. 72-405 which treats the acquisition of assets of a target.
IRS Revenue Ruling | Civil Air Patrol National Headquarters
... section 148.1-4(c) and 148.1-4(d) of the temporary rules relating to the exemption for nonprofit educational organizations, Treasury Decision 6344, C.B. ...
IRS Revenue Ruling 2021-20: 4 Percent Floor Application ... - NCSHA
IRS Revenue Ruling 2021-20: 4 Percent Floor Application to Housing Credit Buildings ... IRS Revenue Ruling 2021-20 provides guidance regarding ...
Qualifying as a Literary 501(c)(3) Organization - Foundation Group®
In order for a publisher to qualify for federal tax exemption under Section 501(c)(3), according to Rev. Rul. 67-4 A, “a publishing ...