Revenue RulingsRevenue Ruling 2007-69
Veterans Affairs (VA) payments made under the compensation work therapy (CWT) program are excluded from income. Revenue Ruling 2007-41
Situation for determining whether an Sec. 501(c)(3) organization has participated or intervened in a political campaign on behalf of (or in opposition to) any candidate for public office within the meaning of section 501(c)(3). Revenue Ruling 2007-28
Updated list of all geographical areas currently included in the North American area for purposes of IRC Section 274(h). Revenue Ruling 2005-72
Covered compensation tables under Code Sec. 401 for 2006 are provided for use in determining contributions to defined benefit plans and permitted disparity. Revenue Ruling 2005-59
IRS explains when a substitute return qualifies as a joint return. Revenue Ruling 2005-25
References - Health Savings Accounts - HDHP Family Coverage. An individual is eligible to contribute to a Health Savings Account (HSA), even if his or her spouse has nonqualifying family coverage, provided the spouse's coverage does not cover the individual. In addition, the ruling clarifies how much the eligible spouse can contribute to an HSA in such a situation. Revenue Ruling 2005-11
Interest paid on a home mortgage that has been refinanced more than one time is deductible as qualified housing interest for purposes of the alternative minimum tax to the extent the interest on the mortgage that was refinanced is qualified housing interest and the amount of the mortgage indebtedness is not increased. Revenue Ruling 2004-45
May an individual make contributions to a Health Savings Account (HSA) if the individual is covered by a high deductible health plan (HDHP) and also covered by a health flexible spending arrangement (health FSA) or a health reimbursement arrangement (HRA)?
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