Revenue Rulings Archive - 1984 |
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Revenue Ruling 84-49, 1984-1 C.B. 139: A fraternal beneficiary society that operates an orphanage for surviving children of deceased members provides other benefits within the meaning of Code section 501(c)(8).
Revenue Ruling 84-140, 1984-2 C.B. 56: Contributions to an organization, 90 percent of the membership of which is composed of war veterans of the Armed Forces of the United States, are deductible under Code section 170(c)(3); the fact that a small percentage of members have not served in a branch of the Armed Forces will not prevent the organization from being classified as a war veterans organization.
Revenue Ruling 84-169, 1984-2 C.B. 216: Tax imposed under Code section 4940(a) is an excise tax and not an income tax; unless an income tax treaty provides otherwise, excises taxes in general or the section 4940(a) tax in particular will not be treated as a covered tax under that United States income tax treaty.
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Page Last Reviewed or Updated: February 18, 2009