The court disagreed with this interpretation as revenue ruling
1999-7 neither defines "metropolitan area" nor references another official standard.
Tax Links is especially notable for its links to online databases of IRS revenue procedures (1995 to present) and IRS revenue rulings
(1970 to present).
In a brief amicus curiae filed with the Supreme Court of the United States, Tax Executives Institute called revenue rulings
mere litigating positions of the Internal Revenue Service that are not entitled to deference by the courts.
55-261, which deals with medical deductions, said the cost of medical care includes the cost of special food if the food is part of a program to treat illness, is not part of a taxpayer's normal nutritional needs and a physician documents the need.
The enactment of Section 1033 (h)(1) and the issuance of several IRS Revenue Rulings
eased the particular challenges victims faced as they rebuilt their lives following a natural disaster.
In Revenue Ruling
98-30, the IRS laid out rules for making such default elections.
The Institute explains that the Correll case actually involved a regulation, although the presence of an earlier revenue ruling
is noted in a footnote in the decision to demonstrate its longstanding nature.
The IRS released revenue ruling
2003-102 in September of last year.
The IRS recently issued Revenue Ruling
2002-22, purportedly to provide assistance in this area.
The recent Revenue Ruling
2000-2 on qualified terminable interest property trusts (QTIPs) is consistent with the Treasury regulations that have governed QTIPs for many years and renders the much-contested Revenue Ruling
1971) (refusing to follow a revenue ruling
because it was not a reasonable interpretation of the statute and appeared as if the "drafter of the Ruling did a bit of legislating for the convenience of the IRS"); Tandy Corp.
2003-102 held that an employee's receipt of a reimbursement from an employer-sponsored health flexible spending arrangement (health FSA) under a cafeteria plan, health reimbursement arrangement or other employer health plan for over-the-counter (OTC) drugs is excludible from gross income under IRC section 105(b); however, amounts an employee pays for dietary supplements are not reimbursable or excludible, nor can the individual deduct such costs as section 213 medical expenses.