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Rev. Rul. 2007-60 , 2007-60 (2007)

Rul. 2007-60 2007-38 I.R.B. 1 Revenue rulings obsolete.Department of Treasury September 17, 2007 Revenue rulings obsolete. The Internal Revenue Service is continuing its program of reviewing guidance (including revenue rulings, revenue procedures, and notices) published in Revenue Service has concluded that Rev.

Rev. Rul. 2007-14 , 2007-14 (2007)

Rul. 2007-14 2007-12 I.R.B. 1 Obsolete revenue rulings.Department of Treasury March 19, 2007 Obsolete revenue rulings. The Internal Revenue Service is continuing its program of reviewing guidance (including revenue rulings, revenue procedures, notices, and actions relating to decisions of the Tax Court) published in the Internal Revenue Bulletin to identify items that are obsolete because (1) the applicable statutory provisions

Rev. Rul. 2007-51 , 2007-51 (2007)

This ruling holds that the Service may credit an overpayment against unassessed internal revenue tax liabilities that have been determined in a statutory Although there are circumstances in which an internal revenue tax liability may be a "liability in respect of an internal revenue tax" within the meaning EFFECT ON OTHER REVENUE RULINGS Revenue Ruling 54-378 is clarified.

Rev. Rul. 2009-18 , 2009-18 (2009)

In this section, the Internal Revenue Service (IRS) listed a number of documents that it proposed to obsolete after these regulations became final. The revenue rulings listed below are obsolete. Rev. Rul. 64-333 (1964-2 C.B. 114) Rev. Rul. 65-200 (1965-2 C.B. 141) Rev. For further information regarding this revenue ruling, please contact the Employee Plans taxpayer assistance answering service at 1-877-829-5500 (a toll

Rev. Rul. 2011-17 , 2011-17 (2011)

This revenue ruling also contains a list of the states within each Farm Credit System Bank Chartered Territory. Under § 2032A(e)(7)(A)(ii) of the Internal Revenue Code, rates on new Farm Credit System Bank loans are used in computing the special use value of real Rul. 2008-44,2008-2 C.B. 292, and other revenue rulings that are referenced therein.

Rev. Rul. 2007-22 , 2007-22 (2007)

PURPOSE The Internal Revenue Service (Service) is aware that some taxpayers are claiming that they are not subject to federal income tax, or that their Revenue Service with a zero on the line for the amount of wages received. The term "person" as used by the Internal Revenue Code includes natural persons and individuals.

Rev. Rul. 2006-5 , 2006-5 (2006)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2007-52 , 2007-52 (2007)

This ruling holds that the Service has the right under section 6402 of the Code to credit an overpayment against internal revenue liabilities for which ISSUES (1) Pursuant to section 6402(a) of the Internal Revenue Code (Code), may the Service credit an overpayment against outstanding internal revenue ANALYSIS Section 6402 of the Code permits the Service to credit a tax overpayment against "any liability in respect of an internal revenue tax on the

Rev. Rul. 2007-69 , 2007-69 (2007)

LAW AND ANALYSIS Section 61 of the Internal Revenue Code provides that gross income includes all income from whatever source derived, unless specifically EFFECT ON OTHER REVENUE RULINGS Rev. Rul. 65-18 is revoked. Rev. Rul. 72-605 is amplified. DRAFTING INFORMATION The principal author of this revenue ruling is Michael F.

Rev. Rul. 2008-2 , 2008-2 (2008)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2007-5 , 2007-5 (2007)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2008-21 , 2008-21 (2008)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2005-44 , 2005-44 (2005)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2007-25 , 2007-25 (2007)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2006-14 , 2006-14 (2006)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2005-16 , 2005-16 (2005)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2010-17 , 2010-17 (2010)

ISSUE For purposes of determining the new markets tax credit allowable under § 45D of the Internal Revenue Code, does the amount of the qualified equity EFFECT ON OTHER REVENUE RULINGS Rev. Rul. 2003-20 is amplified. DRAFTING INFORMATION The principal author of this revenue ruling is Benjamin H. For further information regarding this revenue ruling, contact Benjamin H. Weaver at (202) 622-3050.

Rev. Rul. 2006-18 , 2006-18 (2006)

Revenue Service with a zero on the line for the amount of wages received. publications of the Internal Revenue Service. The terms "employee" and "wages" as used by the Internal Revenue Code apply to all employees, unless specifically exempted by the Internal Revenue Code

Rev. Rul. 2008-36 , 2008-36 (2008)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2007-62 , 2007-62 (2007)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2006-37 , 2006-37 (2006)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2006-32 , 2006-32 (2006)

This revenue ruling also contains a list of the states within each Farm Credit System Bank Chartered Territory. Under § 2032A(e)(7)(A)(ii) of the Internal Revenue Code, rates on new Farm Credit System Bank loans are used in computing the special use value of real Rul. 2004-63, 2004-2 C.B. 6, and other revenue rulings that are referenced therein.

Rev. Rul. 2005-41 , 2005-41 (2005)

This revenue ruling also contains a list of the states within each Farm Credit System Bank Chartered Territory. Under § 2032A(e)(7)(A)(ii) of the Internal Revenue Code, rates on new Farm Credit System Bank loans are used in computing the special use value of real Rul. 2003-53, 2003-1 C.B. 969, and other revenue rulings that are referenced therein.

Rev. Rul. 2005-67 , 2005-67 (2005)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2005-17 , 2005-17 (2005)

the Internal Revenue Code. There is no authority under the Internal Revenue Code (other than the narrow exception to the application of FICA tax provided in the religious exemption Unless specifically provided for in the Internal Revenue Code, no deduction or credit is allowed.

Rev. Rul. 2006-21 , 2006-21 (2006)

6012 of the Internal Revenue Code, and the regulations thereunder, and that the PRA does not relieve taxpayers of the duty to file. LAW AND ANALYSIS No law allows taxpayers to avoid their obligation under the Internal Revenue Code to file a federal tax return through reliance on the HOLDING Taxpayers are required to file a federal income tax return under section 6012 of the Internal Revenue Code.

Rev. Rul. 2007-34 , 2007-34 (2007)

The indexes are accepted by the Internal Revenue Service, under § 1.472-1(k) of the Income Tax Regulations and Rev. In Notice 2007-44, this Bulletin, the Internal Revenue Service announced that it will discontinue publishing the BLS Department Store Inventory Price Indexes in the Internal Revenue Bulletin following the publication of the March 2007 indexes in this revenue ruling.

Rev. Rul. 2008-6 , 2008-6 (2008)

Pursuant to § 1.42-16(b)(3) of the Income Tax Regulations, the Internal Revenue Service has determined that certain rental assistance payments made to Revenue Code. DRAFTING INFORMATION The principal author of this revenue ruling is Christopher J.

Rev. Rul. 2007-58 , 2007-58 (2007)

BACKGROUND Under section 817(h) of the Internal Revenue Code, a segregated asset account upon which a variable annuity or life insurance contract is based Any other trust, plan, account, contract, or annuity that the Internal Revenue Service has determined in a letter ruling to be within the scope of § 1.817 Any other trust, plan, account, contract, or annuity that the Internal Revenue Service has determined in a letter ruling to be within the scope of § 1.817

Rev. Rul. 2005-59 , 2005-59 (2005)

Are documents made by the Internal Revenue Service, as authorized under section 6020(b) of the Internal Revenue Code, joint returns of income tax for the Is a Form 870 prepared by the Service and executed by a husband and wife a joint return of income tax for the husband and wife? A revenue agent was assigned to secure the return.

Rev. Rul. 2005-21 , 2005-21 (2005)

All individuals are subject to the provisions of the Internal Revenue Code. Section 1 imposes a tax on all taxable income. Adjustments to income, deductions, and credits must be claimed in accordance with the provisions of the Internal Revenue Code, the accompanying Treasury Section 6011 provides that any person liable for any tax imposed by the Internal Revenue Code shall make a return when required by Treasury regulations

Rev. Rul. 2007-30 , 2007-30 (2007)

qualifying in-kind partnership may include a partnership engaged solely in an activity or industry designated by the Secretary by publication in the Internal Revenue Bulletin. By this revenue ruling, the Internal Revenue Service designates the extraction and processing of minerals (as defined in § 1.611-1(d)(5)) as an activity

Rev. Rul. 2006-38 , 2006-38 (2006)

ISSUE What is the amount involved, for purposes of calculating the prohibited transaction excise tax under § 4975 of the Internal Revenue Code, if an FACTS Employer X sponsors a calendar year profit-sharing plan that is qualified under § 401(a) of the Internal Revenue Code and contains a qualified cash For further information regarding this revenue ruling, please contact the Employee Plans' taxpayer assistance telephone service at 877-829-5500 (a toll-free

Rev. Rul. 2007-19 , 2007-19 (2007)

PURPOSE The Internal Revenue Service (Service) is aware that some taxpayers are attempting to reduce or eliminate their federal income tax liability by These taxpayers sometimes rely on sections 83 or 1001 of the Internal Revenue Code to support this argument. HOLDING Wages fall within the definition of income set forth in section 61(a)(1) of the Internal Revenue Code.

Rev. Rul. 2011-23 , 2011-23 (2011)

For purposes of § 807(d)(4) of the Internal Revenue Code, for taxable years beginning after December 31, 2009, this ruling supplements the schedules of EFFECT ON OTHER REVENUE RULINGS Rev. DRAFTING INFORMATION The principal author of this revenue ruling is Linda K.

Rev. Rul. 2010-3 , 2010-3 (2010)

Exchange ("LIFFE"), which is a regulated exchange of the United Kingdom, a qualified board or exchange within the meaning of section 1256(g)(7)(C) of the Internal Revenue Code? HOLDING The Internal Revenue Service determines that LIFFE, which is a regulated exchange of the United Kingdom, is a qualified board or exchange within

Rev. Rul. 2009-24 , 2009-24 (2009)

futures exchange and a self-regulatory organization of Manitoba, Canada, a qualified board or exchange within the meaning of section 1256(g)(7)(C) of the Internal Revenue Code? HOLDING The Internal Revenue Service determines that ICE Futures Canada, Inc., which is a regulated exchange of Canada, is a qualified board or exchange

Rev. Rul. 2009-4 , 2009-4 (2009)

Exchange, which is a United Arab Emirates Authorized Market Institution, a qualified board or exchange within the meaning of section 1256(g)(7)(C) of the Internal Revenue Code? HOLDING The Internal Revenue Service determines that Dubai Mercantile Exchange, which is a United Arab Emirates Authorized Market Institution, is a qualified

Rev. Rul. 2007-26 , 2007-26 (2007)

ICE Futures, which is a United Kingdom Recognised Investment Exchange, a qualified board or exchange within the meaning of section 1256(g)(7)(C) of the Internal Revenue Code? HOLDING The Internal Revenue Service determines that ICE Futures, which is a United Kingdom Recognised Investment Exchange, is a qualified board or exchange

Rev. Rul. 2006-20 , 2006-20 (2006)

Under the Internal Revenue Code, all individuals, including Native Americans, are subject to federal income tax. Adjustments to income, deductions, and credits must be claimed in accordance with the provisions of the Internal Revenue Code and accompanying Treasury Although there are certain exemptions and other provisions throughout the Internal Revenue Code that apply to Native Americans, none of these exempt individual

Rev. Rul. 2005-58 , 2005-58 (2005)

This revenue ruling contains a determination under § 809 of the Internal Revenue Code of the "differential earnings rate" for 2004. Therefore, the Internal Revenue Service is required to determine a differential earnings rate for 2004. DRAFTING INFORMATION The principal author of this revenue ruling is Katherine A.

Rev. Rul. 2005-10 , 2005-10 (2005)

This ruling informs taxpayers that the Treasury Department and the Service intend to issue regulations under sections704(c)(1)(B) and 737 of the Code implementing In response to these comments, the Treasury Department and the Service intend to issue regulations under §§ 704(c)(1)(B) and 737 implementing the principles See Notice 2005-15, published in this issue of the Internal Revenue Bulletin. EFFECT ON OTHER REVENUE RULING(S) Rev. Rul. 2004-43 is revoked.

Rev. Rul. 2006-43 , 2006-43 (2006)

subdivision thereof, or an agency or instrumentality of any of the foregoing, to "pick up" employee contributions to a plan qualified under § 401(a) of the Internal These revenue rulings establish that the following criteria must be satisfied: (i) the employer must specify that the contributions, although designated For further information regarding this revenue ruling, please contact the Employee Plans' taxpayer assistance telephone service at 1-877-829-5500 (a toll-free

Rev. Rul. 2010-23 , 2010-23 (2010)

Rul. 2010-23 2010-39 I.R.B. 1 Revenue ruling obsoleted.Department of Treasury September 27, 2010 Revenue ruling obsoleted. Because the definition of medical expenses has been changed, the Internal Revenue Service has concluded that the ruling position stated in Rev. For further information regarding this revenue ruling, contact Ms. Ehrenberg at (202) 622-6080 (not a toll-free call).

Rev. Rul. 2009-34 , 2009-34 (2009)

PURPOSE This revenue ruling updates the list of countries that allow substantially reciprocal privileges for purposes of section 4221(e)(1) of the Internal Revenue Code (Code). RULINGS Rev.

Rev. Rul. 2006-31 , 2006-31 (2006)

Rul. 2006-1 holds that a derivative contract with respect to a commodity index is not a security for purposes of section 851(b)(2) of the Internal Revenue It has come to the attention of the Service that some taxpayers are questioning whether the holding of the revenue ruling applies to investments by regulated Neither will the Service apply the principles set forth in this revenue ruling adversely with respect to amounts of income recognized on or before September

Rev. Rul. 2009-23 , 2009-23 (2009)

Forest Service administers the FHPP on behalf of the U.S. Revenue Bulletin, and for the definition of "small watershed." HOLDING The Internal Revenue Service accepts the USDA's conclusion that the FHPP is a small watershed program.

Rev. Rul. 2006-19 , 2006-19 (2006)

The Service processes frivolous returns and other similar documents submitted to the Service through the Service's Frivolous Return Program. In addition, the grantor trust provisions of the Internal Revenue Code require the attribution of the income and expenses of the trust to the individual revenue laws.

Rev. Rul. 2007-35 , 2007-35 (2007)

Rul. 2007-35 2007-22 I.R.B. 1 Revenue rulings obsolete.Department of Treasury May 29, 2007 Revenue rulings obsolete. This ruling obsoletes Rev. Rulings Declared Obsolete This revenue ruling obsoletes Rev. Rul. 74-245, 1974-1 C.B. 124, and Rev. For further information regarding this revenue ruling, contact Mr. Doce at (202) 435-5265 (not a toll-free call).Page 1

Rev. Rul. 2006-42 , 2006-42 (2006)

Revenue Code relieve the bank of its obligation to honor the levy? ,Virgin Islands Bureau of Internal Revenue v. Chase Manhattan Bank,312 F.3d 131, 139 (3rd Cir. 2002); United States v. Revenue Code does not relieve the bank of its obligation to honor the levy.

Opinion

Rev. Rul. 2007-60 , 2007-60 (2007)

Rul. 2007-60 2007-38 I.R.B. 1 Revenue rulings obsolete.Department of Treasury September 17, 2007 Revenue rulings obsolete. The Internal Revenue Service is continuing its program of reviewing guidance (including revenue rulings, revenue procedures, and notices) published in Revenue Service has concluded that Rev.

Rev. Rul. 2007-14 , 2007-14 (2007)

Rul. 2007-14 2007-12 I.R.B. 1 Obsolete revenue rulings.Department of Treasury March 19, 2007 Obsolete revenue rulings. The Internal Revenue Service is continuing its program of reviewing guidance (including revenue rulings, revenue procedures, notices, and actions relating to decisions of the Tax Court) published in the Internal Revenue Bulletin to identify items that are obsolete because (1) the applicable statutory provisions

Rev. Rul. 2007-51 , 2007-51 (2007)

This ruling holds that the Service may credit an overpayment against unassessed internal revenue tax liabilities that have been determined in a statutory Although there are circumstances in which an internal revenue tax liability may be a "liability in respect of an internal revenue tax" within the meaning EFFECT ON OTHER REVENUE RULINGS Revenue Ruling 54-378 is clarified.

Rev. Rul. 2009-18 , 2009-18 (2009)

In this section, the Internal Revenue Service (IRS) listed a number of documents that it proposed to obsolete after these regulations became final. The revenue rulings listed below are obsolete. Rev. Rul. 64-333 (1964-2 C.B. 114) Rev. Rul. 65-200 (1965-2 C.B. 141) Rev. For further information regarding this revenue ruling, please contact the Employee Plans taxpayer assistance answering service at 1-877-829-5500 (a toll

Rev. Rul. 2011-17 , 2011-17 (2011)

This revenue ruling also contains a list of the states within each Farm Credit System Bank Chartered Territory. Under § 2032A(e)(7)(A)(ii) of the Internal Revenue Code, rates on new Farm Credit System Bank loans are used in computing the special use value of real Rul. 2008-44,2008-2 C.B. 292, and other revenue rulings that are referenced therein.

Rev. Rul. 2007-22 , 2007-22 (2007)

PURPOSE The Internal Revenue Service (Service) is aware that some taxpayers are claiming that they are not subject to federal income tax, or that their Revenue Service with a zero on the line for the amount of wages received. The term "person" as used by the Internal Revenue Code includes natural persons and individuals.

Rev. Rul. 2006-5 , 2006-5 (2006)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2007-52 , 2007-52 (2007)

This ruling holds that the Service has the right under section 6402 of the Code to credit an overpayment against internal revenue liabilities for which ISSUES (1) Pursuant to section 6402(a) of the Internal Revenue Code (Code), may the Service credit an overpayment against outstanding internal revenue ANALYSIS Section 6402 of the Code permits the Service to credit a tax overpayment against "any liability in respect of an internal revenue tax on the

Rev. Rul. 2007-69 , 2007-69 (2007)

LAW AND ANALYSIS Section 61 of the Internal Revenue Code provides that gross income includes all income from whatever source derived, unless specifically EFFECT ON OTHER REVENUE RULINGS Rev. Rul. 65-18 is revoked. Rev. Rul. 72-605 is amplified. DRAFTING INFORMATION The principal author of this revenue ruling is Michael F.

Rev. Rul. 2008-2 , 2008-2 (2008)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2007-5 , 2007-5 (2007)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2008-21 , 2008-21 (2008)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2005-44 , 2005-44 (2005)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2007-25 , 2007-25 (2007)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2006-14 , 2006-14 (2006)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2005-16 , 2005-16 (2005)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2010-17 , 2010-17 (2010)

ISSUE For purposes of determining the new markets tax credit allowable under § 45D of the Internal Revenue Code, does the amount of the qualified equity EFFECT ON OTHER REVENUE RULINGS Rev. Rul. 2003-20 is amplified. DRAFTING INFORMATION The principal author of this revenue ruling is Benjamin H. For further information regarding this revenue ruling, contact Benjamin H. Weaver at (202) 622-3050.

Rev. Rul. 2006-18 , 2006-18 (2006)

Revenue Service with a zero on the line for the amount of wages received. publications of the Internal Revenue Service. The terms "employee" and "wages" as used by the Internal Revenue Code apply to all employees, unless specifically exempted by the Internal Revenue Code

Rev. Rul. 2008-36 , 2008-36 (2008)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2007-62 , 2007-62 (2007)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2006-37 , 2006-37 (2006)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2006-32 , 2006-32 (2006)

This revenue ruling also contains a list of the states within each Farm Credit System Bank Chartered Territory. Under § 2032A(e)(7)(A)(ii) of the Internal Revenue Code, rates on new Farm Credit System Bank loans are used in computing the special use value of real Rul. 2004-63, 2004-2 C.B. 6, and other revenue rulings that are referenced therein.

Rev. Rul. 2005-41 , 2005-41 (2005)

This revenue ruling also contains a list of the states within each Farm Credit System Bank Chartered Territory. Under § 2032A(e)(7)(A)(ii) of the Internal Revenue Code, rates on new Farm Credit System Bank loans are used in computing the special use value of real Rul. 2003-53, 2003-1 C.B. 969, and other revenue rulings that are referenced therein.

Rev. Rul. 2005-67 , 2005-67 (2005)

Rul. 90-60, 1990-2 C.B. 3, the Internal Revenue Service provided guidance to taxpayers concerning the general methodology used by the Treasury Department It further announced that the Secretary would publish in the Internal Revenue Bulletin a table of bond factor amounts for dispositions occurring during Under this program, taxpayers may establish a Treasury Direct Account and pledge certain United States Treasury securities to the Internal Revenue Service

Rev. Rul. 2005-17 , 2005-17 (2005)

the Internal Revenue Code. There is no authority under the Internal Revenue Code (other than the narrow exception to the application of FICA tax provided in the religious exemption Unless specifically provided for in the Internal Revenue Code, no deduction or credit is allowed.

Rev. Rul. 2006-21 , 2006-21 (2006)

6012 of the Internal Revenue Code, and the regulations thereunder, and that the PRA does not relieve taxpayers of the duty to file. LAW AND ANALYSIS No law allows taxpayers to avoid their obligation under the Internal Revenue Code to file a federal tax return through reliance on the HOLDING Taxpayers are required to file a federal income tax return under section 6012 of the Internal Revenue Code.

Rev. Rul. 2007-34 , 2007-34 (2007)

The indexes are accepted by the Internal Revenue Service, under § 1.472-1(k) of the Income Tax Regulations and Rev. In Notice 2007-44, this Bulletin, the Internal Revenue Service announced that it will discontinue publishing the BLS Department Store Inventory Price Indexes in the Internal Revenue Bulletin following the publication of the March 2007 indexes in this revenue ruling.

Rev. Rul. 2008-6 , 2008-6 (2008)

Pursuant to § 1.42-16(b)(3) of the Income Tax Regulations, the Internal Revenue Service has determined that certain rental assistance payments made to Revenue Code. DRAFTING INFORMATION The principal author of this revenue ruling is Christopher J.

Rev. Rul. 2007-58 , 2007-58 (2007)

BACKGROUND Under section 817(h) of the Internal Revenue Code, a segregated asset account upon which a variable annuity or life insurance contract is based Any other trust, plan, account, contract, or annuity that the Internal Revenue Service has determined in a letter ruling to be within the scope of § 1.817 Any other trust, plan, account, contract, or annuity that the Internal Revenue Service has determined in a letter ruling to be within the scope of § 1.817

Rev. Rul. 2005-59 , 2005-59 (2005)

Are documents made by the Internal Revenue Service, as authorized under section 6020(b) of the Internal Revenue Code, joint returns of income tax for the Is a Form 870 prepared by the Service and executed by a husband and wife a joint return of income tax for the husband and wife? A revenue agent was assigned to secure the return.

Rev. Rul. 2005-21 , 2005-21 (2005)

All individuals are subject to the provisions of the Internal Revenue Code. Section 1 imposes a tax on all taxable income. Adjustments to income, deductions, and credits must be claimed in accordance with the provisions of the Internal Revenue Code, the accompanying Treasury Section 6011 provides that any person liable for any tax imposed by the Internal Revenue Code shall make a return when required by Treasury regulations

Rev. Rul. 2007-30 , 2007-30 (2007)

qualifying in-kind partnership may include a partnership engaged solely in an activity or industry designated by the Secretary by publication in the Internal Revenue Bulletin. By this revenue ruling, the Internal Revenue Service designates the extraction and processing of minerals (as defined in § 1.611-1(d)(5)) as an activity

Rev. Rul. 2006-38 , 2006-38 (2006)

ISSUE What is the amount involved, for purposes of calculating the prohibited transaction excise tax under § 4975 of the Internal Revenue Code, if an FACTS Employer X sponsors a calendar year profit-sharing plan that is qualified under § 401(a) of the Internal Revenue Code and contains a qualified cash For further information regarding this revenue ruling, please contact the Employee Plans' taxpayer assistance telephone service at 877-829-5500 (a toll-free

Rev. Rul. 2007-19 , 2007-19 (2007)

PURPOSE The Internal Revenue Service (Service) is aware that some taxpayers are attempting to reduce or eliminate their federal income tax liability by These taxpayers sometimes rely on sections 83 or 1001 of the Internal Revenue Code to support this argument. HOLDING Wages fall within the definition of income set forth in section 61(a)(1) of the Internal Revenue Code.

Rev. Rul. 2011-23 , 2011-23 (2011)

For purposes of § 807(d)(4) of the Internal Revenue Code, for taxable years beginning after December 31, 2009, this ruling supplements the schedules of EFFECT ON OTHER REVENUE RULINGS Rev. DRAFTING INFORMATION The principal author of this revenue ruling is Linda K.

Rev. Rul. 2010-3 , 2010-3 (2010)

Exchange ("LIFFE"), which is a regulated exchange of the United Kingdom, a qualified board or exchange within the meaning of section 1256(g)(7)(C) of the Internal Revenue Code? HOLDING The Internal Revenue Service determines that LIFFE, which is a regulated exchange of the United Kingdom, is a qualified board or exchange within

Rev. Rul. 2009-24 , 2009-24 (2009)

futures exchange and a self-regulatory organization of Manitoba, Canada, a qualified board or exchange within the meaning of section 1256(g)(7)(C) of the Internal Revenue Code? HOLDING The Internal Revenue Service determines that ICE Futures Canada, Inc., which is a regulated exchange of Canada, is a qualified board or exchange

Rev. Rul. 2009-4 , 2009-4 (2009)

Exchange, which is a United Arab Emirates Authorized Market Institution, a qualified board or exchange within the meaning of section 1256(g)(7)(C) of the Internal Revenue Code? HOLDING The Internal Revenue Service determines that Dubai Mercantile Exchange, which is a United Arab Emirates Authorized Market Institution, is a qualified

Rev. Rul. 2007-26 , 2007-26 (2007)

ICE Futures, which is a United Kingdom Recognised Investment Exchange, a qualified board or exchange within the meaning of section 1256(g)(7)(C) of the Internal Revenue Code? HOLDING The Internal Revenue Service determines that ICE Futures, which is a United Kingdom Recognised Investment Exchange, is a qualified board or exchange

Rev. Rul. 2006-20 , 2006-20 (2006)

Under the Internal Revenue Code, all individuals, including Native Americans, are subject to federal income tax. Adjustments to income, deductions, and credits must be claimed in accordance with the provisions of the Internal Revenue Code and accompanying Treasury Although there are certain exemptions and other provisions throughout the Internal Revenue Code that apply to Native Americans, none of these exempt individual

Rev. Rul. 2005-58 , 2005-58 (2005)

This revenue ruling contains a determination under § 809 of the Internal Revenue Code of the "differential earnings rate" for 2004. Therefore, the Internal Revenue Service is required to determine a differential earnings rate for 2004. DRAFTING INFORMATION The principal author of this revenue ruling is Katherine A.

Rev. Rul. 2005-10 , 2005-10 (2005)

This ruling informs taxpayers that the Treasury Department and the Service intend to issue regulations under sections704(c)(1)(B) and 737 of the Code implementing In response to these comments, the Treasury Department and the Service intend to issue regulations under §§ 704(c)(1)(B) and 737 implementing the principles See Notice 2005-15, published in this issue of the Internal Revenue Bulletin. EFFECT ON OTHER REVENUE RULING(S) Rev. Rul. 2004-43 is revoked.

Rev. Rul. 2006-43 , 2006-43 (2006)

subdivision thereof, or an agency or instrumentality of any of the foregoing, to "pick up" employee contributions to a plan qualified under § 401(a) of the Internal These revenue rulings establish that the following criteria must be satisfied: (i) the employer must specify that the contributions, although designated For further information regarding this revenue ruling, please contact the Employee Plans' taxpayer assistance telephone service at 1-877-829-5500 (a toll-free

Rev. Rul. 2010-23 , 2010-23 (2010)

Rul. 2010-23 2010-39 I.R.B. 1 Revenue ruling obsoleted.Department of Treasury September 27, 2010 Revenue ruling obsoleted. Because the definition of medical expenses has been changed, the Internal Revenue Service has concluded that the ruling position stated in Rev. For further information regarding this revenue ruling, contact Ms. Ehrenberg at (202) 622-6080 (not a toll-free call).

Rev. Rul. 2009-34 , 2009-34 (2009)

PURPOSE This revenue ruling updates the list of countries that allow substantially reciprocal privileges for purposes of section 4221(e)(1) of the Internal Revenue Code (Code). RULINGS Rev.

Rev. Rul. 2006-31 , 2006-31 (2006)

Rul. 2006-1 holds that a derivative contract with respect to a commodity index is not a security for purposes of section 851(b)(2) of the Internal Revenue It has come to the attention of the Service that some taxpayers are questioning whether the holding of the revenue ruling applies to investments by regulated Neither will the Service apply the principles set forth in this revenue ruling adversely with respect to amounts of income recognized on or before September

Rev. Rul. 2009-23 , 2009-23 (2009)

Forest Service administers the FHPP on behalf of the U.S. Revenue Bulletin, and for the definition of "small watershed." HOLDING The Internal Revenue Service accepts the USDA's conclusion that the FHPP is a small watershed program.

Rev. Rul. 2006-19 , 2006-19 (2006)

The Service processes frivolous returns and other similar documents submitted to the Service through the Service's Frivolous Return Program. In addition, the grantor trust provisions of the Internal Revenue Code require the attribution of the income and expenses of the trust to the individual revenue laws.

Rev. Rul. 2007-35 , 2007-35 (2007)

Rul. 2007-35 2007-22 I.R.B. 1 Revenue rulings obsolete.Department of Treasury May 29, 2007 Revenue rulings obsolete. This ruling obsoletes Rev. Rulings Declared Obsolete This revenue ruling obsoletes Rev. Rul. 74-245, 1974-1 C.B. 124, and Rev. For further information regarding this revenue ruling, contact Mr. Doce at (202) 435-5265 (not a toll-free call).Page 1

Rev. Rul. 2006-42 , 2006-42 (2006)

Revenue Code relieve the bank of its obligation to honor the levy? ,Virgin Islands Bureau of Internal Revenue v. Chase Manhattan Bank,312 F.3d 131, 139 (3rd Cir. 2002); United States v. Revenue Code does not relieve the bank of its obligation to honor the levy.