The rulings provided here are based on the particular facts and circumstances presented and are an interpretation of the law at a specific point in time. The law may have changed since a ruling was issued, possibly rendering it obsolete. These rulings have been redacted and are provided solely for informational purposes, and are not intended as statements of departmental policy. Taxpayers should consult with a tax professional before relying on any aspect of the rulings provided below.
To learn more about letter or revenue rulings, click here.
These rulings are in PDF format. To download a free version of Adobe Acrobat Reader, click here.