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Revenue Rulings Archive


Iowa Tax Research Library: Home Page

Welcome! This research library contains Court Decisions, Rulings and other information from the Iowa Department of Revenue archives. Statutes and rules ...

Law & Policy - SC Department of Revenue

​Advisory opinions consist of Revenue Rulings, Revenue Procedures, Private Letter Rulings, and Information Letters. ​See the definition of each advisory ...

Archived Rulings | State Revenue Office

Archived Rulings ; archive-DA-063, Declared public unit trust schemes (landholder provisions), 01/07/2012 ; archive-DA-064, Land transfer duty – meaning of land ...

Written Determinations | NCDOR

A redetermination private letter ruling. The text of a written determination must be published on the Department's website within 90 days of the date the ...

Official IRS Documents from Internal Revenue Bulletins

These documents are released in different formats, and carry titles such as "Revenue Rulings", "Revenue Procedures", "Regulations", "Announcements", "Treasury ...

Announcements, Notices and Information Releases - Federal Taxation

Announcements can be relied on to the same extent as revenue rulings and revenue procedures. Announcements are identified by a two digit ...

Laws, Rules, & Decisions - Virginia Tax

This library contains Virginia Tax Rulings of the Tax Commissioner, Tax Bulletins, Attorney General Opinions, and Legislative Summaries.

Federal Tax Research Guide: Regulations, Revenue Rulings ...

The IRS publishes Revenue Rulings, Revenue Procedures, Notices and Announcements in its Internal Revenue Bulletin/Cumulative Bulletin.

Montana Department of Revenue: Home

Montana Department of Revenue. We serve Montana by providing high quality services, ensuring equity and fairness, and constantly improving efficiency.

Revenue Services, Department of - Connecticut State Agency ...

CSL Digital Archive – CTDA · Content DM · Newspapers · State Archives · State ... About Department of Revenue Service Rulings. The Department of ...

THE FIGHT OVER “FIGHTING REGS” AND JUDICIAL DEFERENCE ...

One reason deference questions have traditionally been so complicated in tax cases is that the Internal Revenue Service (IRS) and the Department of the.

Accounting: Guide to Tax Research Documents - Earl K. Long Library

Revenue Ruling, found in C.B. and I.R.B.. S. Ct. Supreme Court Reporter. T.A.M., Technical Advice Memoranda, published with PLR/LTR. T.C. ...

Rev. Rul. 2004-103 - Treasury

Revenue Ruling 95-63 sets forth the countries which are (or were) described in section 901(j)(2)(A) and the period during which the special rules under sections ...

Primary Sources of Law - Federal Tax Law: A Beginner's Guide

Revenue Rulings (Rev. Rul.): A revenue ruling is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties and ...

PDF - GovInfo

... Rulings and Decisions Under the Internal Revenue Code of 1954, except those pertaining to Alcohol, Tobacco, and. Firearms 1. Part III. — Alcohol, Tobacco, and ...

Guide to Understanding the Differences Among Official IRS ...

Revenue rulings and procedures reported in the Bulletin do not have the force and the effect of Treasury Department Regulations, but they may be used as ...

Missing IRS Rulings - Sandra Deja

A lot of useful information about the IRS rules for tax exempt organizations can be found in Revenue Rulings. These are official IRS pronouncements ...

Table of Contents - 2016 Idaho Administrative Code Archive

Examination Of Records: Records Maintenance (Rule 203). ... Revenue Service Revenue Rulings, if applicable for the calculation ...

Revenue Ruling 2002-22 - BenefitsLink

Issue: Is a taxpayer who transfers interests in nonstatutory stock options and nonqualified deferred compensation to the taxpayer's former spouse incident ...

Department of the Treasury Internal Revenue Service

The Act required that the. National Archives and Records Administration (NARA) complete the inspection and report to the appropriate ...