Appendix ESelected Revenue Rulings


The Internal Revenue Service (IRS) is responsible for enforcing the Internal Revenue Code (IRC). A major portion of this responsibility is ensuring taxes are paid in conformance with the IRC. The IRS reports to the Secretary of the Treasury.

To assist companies and individuals in complying with the IRC, the IRS issues rulings. The latter may either be public, and may be relied upon by all, or via a private letter and therefore applicable only to the party to whom the letter is addressed. A representative listing of public revenue rulings is shown in this appendix. They are preceded with “Rev. Rul.” short for ...

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