Revenue Rulings are second to Regulations as important administrative sources of the federal tax law. A Revenue Ruling is an official pronouncement of the national office of the IRS; it deals with the application of the Code and Regulations to a specific factual situation, usually one that has been submitted by a taxpayer. Thus, most Revenue Rulings indicate how the IRS will treat a given taxpayer transaction. Revenue Rulings do not carry the force and effect of a Regulation. A Revenue Ruling can be of value to any taxpayer if it concerns a transaction similar in nature, structure or effect.
These rulings are the official interpretations by the Internal Revenue Service of the application of the Code, related statutes, tax treaties, and Regulations to specific circumstances.
Subject - To search for Revenue Rulings by subject matter click on a subject heading below or refer to the Master Index:
Full List - For a complete list of pertinent Revenue Rulings without a summary click here.
Archived Revenue Rulings - A list of Revenue Rulings is available for historical and research purposes. Although not specifically revoked or superseded, the rulings listed in the archive list are no longer considered determinative with respect to future transactions...|continue|
Treasury Decisions & IRS Announcements - A list of Treasury Decisions and IRS announcements that are relevant to timberland ownership is also available...|continue|