Revenue Rulings

Bulk operations
Ratedsort icon
21 Oct 1998 | Revenue Rulings | National Publication | News story
For the first time since 1970, the discount rate used for purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest has fallen below 6 percent. Revenue Ruling 98-52 indicates that the...
0
25 Nov 1998 | Revenue Rulings | National Publication | News story
The IRS in Rev. Rul. 98-57 has published the applicable federal interest rates (AFR) and the adjusted AFR for December 1998. The rate used for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest...
0
22 Jan 1999 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 99-8 indicates that the charitable mid-term federal rate under Code Section 7520 for the month of February is...
0
23 Feb 1999 | Revenue Rulings | National Publication | News story
The monthly Charitable Midterm Federal Rate (CMFR) for March is 5.8%.
0
19 Mar 1999 | Revenue Rulings | National Publication | News story
The monthly Charitable Midterm Federal Rate (CMFR) for April is 6.4% - an increase of 0.6% over the March rate.
0
22 Apr 1999 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 99-21 indicates that the charitable mid-term federal rate under Code Section 7520 for the month of May is 6.2...
0
21 May 1999 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 99-25 indicates that the charitable mid-term federal rate under Code Section 7520 for the month of June is 6....
0
22 Jun 1999 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 99-29 indicates that the charitable mid-term federal rate under Code Section 7520 for the month of July is 7....
0
20 Jul 1999 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 99-32 indicates the charitable mid-term federal rate under Code Section 7520 for the month of August is 7.2%.
0
26 Aug 1999 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 99-37 indicates that the charitable mid-term federal rate under Code Section 7520 for the month of September...
0
21 Sep 1999 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 99-41 indicates that the charitable mid-term federal rate under Code Section 7520 for the month of October is...
0
25 Oct 1999 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 99-45 indicates that the charitable mid-term federal rate under Code Section 7520 for the month of November...
0
22 Nov 1999 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 99-48 indicates the charitable mid-term federal rate under Code Section 7520 for the month of December is 7.4...
0
22 Dec 1999 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2000-1 indicates the charitable mid-term federal rate under Code Section 7520 for the month of January is 7.4...
0
24 Jan 2000 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2000-9 indicates the charitable mid-term federal rate under Code Section 7520 for the month of February is 8....
0
23 Feb 2000 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2000-11 indicates the charitable mid-term federal rate under Code Section 7520 for the month of March is 8.2%.
0
22 Mar 2000 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2000-19 indicates that the charitable mid-term federal rate under Code Section 7520 for the month of April is...
0
20 Apr 2000 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2000-23 indicates that the charitable mid-term federal rate under Code Section 7520 for the month of May is 7...
0
18 May 2000 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2000-28 indicates that the charitable mid-term federal rate under Code Section 7520 for the month of June is...
0
20 Jun 2000 | Revenue Rulings | National Publication | News story
For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2000-32 indicates the charitable mid-term federal rate under Code Section 7520 for the month of July is 8.0%.
0
Syndicate content
7520 Rates: November 2.4% October 2.2% September 2.4%

Already a member?

Learn, Share, Gain Insight, Connect, Advance

Join Today For Free!

Join the PGDC community and…

  • Learn through thousands of pages of content, newsletters and forums
  • Share by commenting on and rating content, answering questions in the forums, and writing
  • Gain insight into other disciplines in the field
  • Connect – Interact – Grow
  • Opt-in to Include your profile in our searchable national directory. By default, your identity is protected

…Market yourself to a growing industry

 

Define: Revenue Rulings

A revenue ruling (Rev. Rul.) is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties and regulations. It is the conclusion of the IRS on how the law is applied to a specific set of facts. Revenue rulings are considered tax precedent. This means that provided the facts match those in the ruling, individual taxpayers can apply their conclusions to their own transactions and the IRS is bound by them.