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revenue ruling |
Also found in: Financial, Wikipedia | 0.01 sec. |
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revenue ruling n. a published opinion of the Internal Revenue Service stating what it would rule on future tax questions based on the same circumstances. These rulings are of general use to taxpayers, tax preparers, accountants and attorneys in anticipating tax treatment by the IRS. They have the force of law until otherwise determined by the federal tax court or a new revenue ruling. (See: income tax) How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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Revenue ruling 83-120, issued to enhance the guidance from revenue ruling 59-60, is the main source. A proposed Revenue Ruling the AICPA developed was recently sent to the Internal Revenue Service for consideration. The Internal Revenue Service has issued Revenue Ruling 2002-62, which allows the owner of an Individual Retirement Account or qualified plan to reduce the payout method to avoid premature depletion of the account. |
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revenue ruling
