Revenue Rulings

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19 Mar 2008 | Revenue Rulings | National Publication | News story | 4 comments
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 2008-20 indicates the applicable federal rate under section 7520 for April 2008 is 3.4%; down 0.2% from the...
5
25 Feb 2009 | 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 2009-08 indicates the applicable federal rate under section 7520 for March 2009 is 2.4%; up 0.4% from the...
5
23 Feb 2010 | 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 2010-08 indicates the applicable federal rate under section 7520 for March 2010 is 3.2%; down 0.2% from the...
5
26 Jun 2017 | 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, the applicable federal rate under section 7520 for July 2017 is 2.2%; down from June.

5
10 Jul 2008 | Revenue Rulings | National Publication | News story
The Service has issued a long-awaited revenue ruling in which it addresses two situations in which a charitable remainder trust is divided pro rata into two or more separate trusts. Such divisions are common when the income recipients desire to separate their interests...
4.5
27 Jul 2017 | 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, the applicable federal rate under section 7520 for August 2017 is 2.4%; up from July.

3
24 Jul 2012 | 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 2012-20 indicates the applicable federal rate under section 7520 for Augest 2012 is 1.0%; down 0.2 from...

2
25 Nov 2014 | 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, the applicable federal rate under section 7520 for December 2014 is 2.0%; Down .2% from last month's rate.

2
27 Oct 2016 | 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, the applicable federal rate under section 7520 for November 2016 is 1.6%; same as October.

2
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
Syndicate content
7520 Rates: October 2.2% September 2.4% August 2.4%

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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.