Welcome back! Ask questions, get answers, and join our large community of tax professionals.
cancel
Showing results for 
Search instead for 
Did you mean: 

Rev Ruling 76-45

AX
Level 2

Does anyone know what Rev Ruling 76-45 is about?

0 Cheers
6 Comments 6
sjrcpa
Level 15

.

The more I know, the more I don't know.
IRonMaN
Level 15

I like short answers.  You can't get any shorter than that😁


Slava Ukraini!
sjrcpa
Level 15

I tried to post a link to it, but realized it was only valid for Checkpoint subscribers, so deleted it.

The more I know, the more I don't know.
George4Tacks
Level 15

https://www.irs.gov/pub/irs-tege/rr76-456.pdf

 


Answers are easy. Questions are hard!
Terry53029
Level 14
Level 14

It has to do with charges imposed by the municipal authorities are not taxes, or special assessments, but service fees. could not find the actual ruling, but here is an General Counsel Memorandum 37927 that refers to it https://www.caltax.com/spidellweb/public/editorial/GCM37927.pdf.

 

AX
Level 2

I appreciate it very much.