Revenue Ruling 2009-40
This revenue ruling provides tables of covered compensation under §401(l)(5)(E).
Revenue Ruling 2009-39
Guidance detailing how an employer corrects employment tax reporting errors using the interest-free adjustment and refund claim processes under §§6205, 6402, 6413, and 6414.
Revenue Ruling 2009-32
Addresses similar contributions at termination of employment.
Revenue Ruling 2009-31
Addresses annual contributions of payments employees would receive for unused vacation or other similar leave to an ongoing defined contribution plan, whether as employer contributions or elective 401(k) contributions.
Revenue Ruling 2009-30
Demonstrates ways a 401(k) plan sponsor can include automatic contribution increases in its plan.
Revenue Ruling 2009-19
Guidance provided on the U.S. government's Home Affordable Modification Program (HAMP) payments that are excludable from income under the general welfare exclusion.
In the May 21st TAXPRO Weekly, Revenue Procedure 2009-29 was incorrectly listed as a Revenue Ruling with the link coming to this page. Revenue Procedure 2009-29 - Inflation Adjustments for HSAs in 2010 - can be found here.
Revenue Ruling 2009-15
Situations where an entity taxed as a partnership becomes a corporation for federal tax purposes and is eligible to make an S election effective for the corporation's first taxable year.
Revenue Ruling 2009-14
Provides guidance to investors who purchase life insurance contracts.
Revenue Ruling 2009-13
Provides guidance to policyholders who surrender or sell their life insurance contracts.
Revenue Ruling 2009-11
Withholding requirements on differential wage payments made by employers to individuals while on active duty in the uniformed services of the United States for more than 30 days
Revenue Ruling 2009-9
Deducting ponzi-scheme losses under Section 165 as theft losses
Revenue 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)?
