Revenue Rulings

Revenue Rulings are published statements of the Internal Revenue Service (IRS) stating what it would rule on future tax questions based on the same circumstances.


Nov 2008 - Revenue Ruling 2004-86 - Allows the use of a Delaware Statutory Trust (DST) to acquire real estate as Replacement Property in a 1031 exchange.


Nov 2008 - Revenue Ruling 2004-77 - Rules that an eligible entity with two owners, one of which is disregarded for federal income tax purposes, by default is itself classified as a disregarded entity.


Nov 2008 - Revenue Ruling 2003-76 - Addresses exchanging of annuity contracts (Section 1035 Exchanges).


Nov 2008 - Revenue Ruling 2003-56 - Deals with 1031 exchanges involving partnerships that straddle two taxable years.


Nov 2008 - Revenue Ruling 2002-83 - Provides clarification on related parties involved in 1031 exchanges.


Nov 2008 - Revenue Ruling 2002-75 - Addresses exchanging of annuity contracts (Section 1035 Exchanges).


Jan 2009 - Revenue Ruling 92-105 - Interest in Illinois Land Trusts constitutes interest in Real Property.


Nov 2008 - Revenue Ruling 90-34 - Rules that exchanged properties can be directly deeded from the seller to the buyer without deeding to the QI.


Nov 2008 - Revenue Ruling 89-121 - IRS rules in 1031 exchanges of multiple assets, the underlying assets exchanged must be examined to determine if they qualify for like-kind treatment.