Revenue Procedures

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Treasury and the IRS have announced guidance issued on March 30 (Rev. Proc. 2005-24) "to provide a safe harbor procedure to avoid the disqualification of a charitable remainder trust" because of the existence of a spousal right of election under state law.
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The IRS has announced the optional standard mileage rates used in computing the deductible costs paid or incurred on or after January 1, 2005, for operating an automobile for business, charitable, medical, or moving purposes. The rate for the business use of an...
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The Service has published a series of eight revenue procedures that update and expand previously issued sample declarations of trust for both inter vivos and testamentary charitable remainder annuity trusts with varying measuring terms.

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Rev. Proc. 2003-53, 2003-31 IRB 230

The Service has published (Rev. Proc. 2003-53) a sample declaration of trust that meets the requirements under section 664 and reg. section 1.664-2 for an inter vivos charitable remainder annuity trust (CRAT) for one measuring life.

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Rev. Proc. 2003-53, 2003-31 IRB 230

Rev. Proc. 2003-53, 2003-31 IRB 230

Note: Rev. Proc. 89-21, 1989-1 C.B. 842 is superseded.

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Date: 1 Aug 2003

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Rev. Proc. 2003-54, 2003-31 IRB 23

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Date: 1 Aug 2003

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This revenue procedure contains an annotated sample declaration of...

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Rev. Proc. 2003-55, 2003-31 IRB 242

Rev. Proc. 2003-55, 2003-31 IRB 242

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Date: 1 Aug 2003

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This revenue procedure contains an annotated sample declaration of trust and...

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Rev. Proc. 2003-56, 2003-31 IRB 249

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Date: 1 Aug 2003

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Rev. Proc. 2003-57, 2003-31 IRB 257

Rev. Proc. 2003-57, 2003-31 IRB 257

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1 Aug 2003

SECTION 1. PURPOSE

This revenue procedure contains an annotated sample declaration of trust and...

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Rev. Proc. 2003-58, 2003-31 IRB 262

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Date: 1 Aug 2003

SECTION 1. PURPOSE

This revenue procedure contains an annotated sample declaration...

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Rev. Proc. 2003-59, 2003-31 IRB 268

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Date: 1 Aug 2003

SECTION 1. PURPOSE

This revenue procedure contains an annotated sample declaration of...

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Rev. Proc. 2003-60, 2003-31 IRB 274

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Date: 1 Aug 2003

SECTION 1. PURPOSE

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The IRS in Rev. Proc. 2003-3 has updated the list of those areas of the code under the jurisdiction of the associates chief counsel and the division counsel/associate chief counsel in which it will not issue advance letter rulings or determination letters.
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2002-1 IRB 82 (7 Jan 2002)

Procedures Revised for Furnishing Technical Advice

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The Service has published its revised procedures for (i) issuing ruling letters, determination letters, and information letters (Revenue Procedures 2001-1 and 2001-4), (ii) furnishing technical advice (Revenue Procedures 2001-2 and 2001-5); (iii) updating the no-rule...
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In Rev. Rul. 2000-43, the IRS held that an S Corporation's charitable deduction must be taken in the year the charitable contribution is actually made rather than in the year the contribution is authorized.
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Define: Revenue Procedures

A Revenue Procedure (Rev. Proc.) provides drafting guidance, return filing or other instructions concerning an IRS position. Revenue procedures are considered tax precedent. This means that provided the facts match those in the procedure, individual taxpayers can apply their conclusions to their own transactions and the IRS is bound by them.

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