IRS RULINGS and PRONOUNCEMENTS

REVENUE RULINGS | ACTUARIAL FACTORS (Sec 807) | DISCOUNT FACTORS (Sec 846)

REVENUE RULINGS

Rev. Rul. 1955-580, 1955-2 C.B. 282, amplified in Rev. Rul. 1957-279.

Rev. Rul. 1956-106, 1956-1 C.B. 313.

Rev. Rul. 1957-279, 1957-2 C.B. 279.

Rev. Rul. 1958-225, 1958-1 C.B. 258, declared obsolete in Rev. Rul. 2011-15.

Rev. Rul. 1960-210, 1960-1 C.B. 473.

Rev. Rul. 1960-275, 1960-2 C.B. 43.

Rev. Rul. 1960-306, 1960-2 C.B. 211.

Rev. Rul. 1963-241, 1963-2 C.B. 231.

Rev. Rul. 1965-33, 1965-1 C.B. 240, amplified in Rev. Rul. 67-129.

Rev. Rul. 1965-240, 1965-2 C.B. 236.

Rev. Rul. 1966-36, 1966-1 C.B. 171.

Rev. Rul. 1967-129, 1967-1 C.B. 170.

Rev. Rul. 1967-225, 1967-2 C.B. 238, revoked in Rev. Rul. 73-302.

Rev. Rul. 1967-435, 1967-2 C.B. 232.

Rev. Rul. 1968-27, 1968-1 C.B. 315.

Rev. Rul. 1968-101, 1968-1 C.B. 319.

Rev. Rul. 1968-185, 1968-1 C.B. 317.

Rev. Rul. 1968-515, 1968-2 C.B. 297.

Rev. Rul. 1969-270, 1969-1 C.B. 185.

Rev. Rul. 1969-302, 1969-1 C.B. 186.

Rev. Rul. 1969-405, 1969-2 C.B. 240.

Rev. Rul. 1969-444, 1969-2 C.B. 145, supplemented in Rev. Rul. 82-133.

Rev. Rul. 1969-512, 1969-2 C.B. 24.

Rev. Rul. 1970-190, 1970-1 C.B. 150, clarified in Rev. Rul. 80-115.

Rev. Rul. 1970-191, 1970-1 C.B. 151.

Rev. Rul. 1970-460, 1970-2 C.B. 135.

Rev. Rul. 1970-480, 1970-2 C.B. 142, revoked in Rev. Rul. 97-5.

Rev. Rul. 1970-552, 1970-2 C.B. 141.

Rev. Rul. 1970-613, 1970-2 C.B. 137.

Rev. Rul. 1970-643, 1970-2 C.B. 141.

Rev. Rul. 1971-233, 1971-1 C.B. 113.

Rev. Rul. 1971-367, 1971-2 C.B. 258, declared obsolete in Rev. Rul. 95-80.

Rev. Rul. 1972-115, 1972-1 C.B. 200.

Rev. Rul. 1972-344, 1972-2 C.B. 218.

Rev. Rul. 1973-60, 1973-1 C.B. 332, clarified in Rev. Rul. 78-150, modified in Rev. Proc. 92-67.

Rev. Rul. 1973-67, 1973-1 C.B. 330.

Rev. Rul. 1973-302, 1973-2 C.B. 220.

Rev. Rul 1973-333, 1973-2 C.B. 218.

Rev. Rul. 1973-510, 1973-2 C.B. 275.

Rev. Rul. 1974-196, 1974-1 C.B. 140.

Rev. Rul. 1974-344, 1974-2 C.B. 273.

Rev. Rul. 1974-437, 1974-2 C.B. 274, declared obsolete in Rev. Rul. 84-126.

Rev. Rul. 1975-163, 1975-1 C.B. 183.

Rev. Rul. 1975-382, 1975-2 C.B. 121, revoked in Rev. Rul. 94-45.

Rev. Rul. 1977-39, 1977-1 C.B. 191.

Rev. Rul. 1977-286, 1977-2 C.B. 228.

Rev. Rul. 1977-316, 1977-2 C.B. 53, amplified in Rev. Rul. 88-72, declared obsolete in Rev. Rul. 2001-31.

Rev. Rul. 1977-451, 1977-2 C.B. 224.

Rev, Rul. 1977-453, 1977-2 C.B. 236.

Rev. Rul. 1977-479, 1972-1 C.B. 119.

Rev. Rul. 1978-71, 1978-1 C.B. 203.

Rev. Rul. 1978-117, 1978-1 C.B. 214.

Rev. Rul. 1978-150, 1978-1 C.B. 214.

Rev. Rul. 1978-297, 1978-1 C.B. 187.

Rev. Rul. 1978-338, 1978-1 C.B. 107.

Rev. Rul. 1979-125, 1979-1 C.B. 227.

Rev. Rul. 1979-338, 1979-2 C.B. 212.

Rev. Rul. 1980-115, 1980-1 C.B. 138.

Rev. Rul. 1980-120, 1980-1 C.B. 41.

Rev. Rul. 1981-243, 1981-2 C.B. 149.

Rev. Rul. 1982-69, 1982-1 C.B. 102.

Rev. Rul. 1982-133, 1982-2 C.B. 119.

Rev. Rul. 1983-66, 1983-1 C.B. 43.

Rev. Rul. 1983-132, 1983-2 C.B. 270.

Rev. Rul. 1983-172, 1983-2 C.B. 107.

Rev. Rul. 1984-126, 1984-2 C.B. 181.

Rev. Rul. 1985-166, 1985-2 C.B. 177.

Rev. Rul. 1988-72, 1988-2 C.B. 31, clarified in Rev. Rul. 89-61, declared obsolete in Rev. Rul. 2001-31.

Rev. Rul. 1989-43, 1989-1 C.B. 213.

Rev. Rul. 1989-61, 1989-1 C.B. 75, declared obsolete in Rev. Rul. 2001-31.

Rev. Rul. 1989-96, 1989-2 C.B. 114.

Rev. Rul. 1992-93, 1992-2 C.B. 45.

Rev. Rul. 1992-94, 1992-2 C.B. 144.

Rev. Rul. 1994-45, 1994-2 C.B. 39.

Rev. Rul. 1994-62, 1994-2 C.B. 164.

Rev. Rul. 1994-74, 1994-2 C.B. 157.

Rev. Rul. 1995-19, 1995-1 C.B. 143.

Rev. Rul. 1995-80, 1995-2 C.B. 79.

Rev. Rul. 1997-5, 1997-1 C.B. 136.

Rev. Rul. 1997-39, 1997-2 C.B. 62.

Rev. Rul. 1997-46, 1997-2 C.B. 72.

Rev. Rul. 1999-3, 1999-1 C.B. 313.

Rev. Rul. 2001-31, 2001-1 C.B. 1348, amplified in Rev. Ruls. 2002-89 and 2002-90.

Rev. Rul. 2002-6, 2002-1 C.B. 460.

Rev. Rul. 2002-89, 2002-2 C.B. 984.

Rev. Rul. 2002-90, 2002-2 C.B. 985.

Rev. Rul. 2002-91, 2002-2 C.B. 991.

Rev. Rul. 2003-19, 2003-1 C.B. 468.

Rev. Rul. 2003-91, 2003-2 C.B. 347.

Rev. Rul. 2003-92, 2003-2 C.B. 350.

Rev. Rul. 2005-7, 2005-1 C.B. 464.

Rev. Rul. 2005-33, 2005-1 C.B. 1155.

Rev. Rul. 2005-40, 2005-1 C.B. 4.

Rev. Rul. 2007-7, 2007-1 C.B. 468

Rev. Rul. 2007-47, 2007-2 C.B. 127

Rev. Rul. 2007-54, 2007-2 C.B. 604

Rev. Rul. 2007-58, 2007-2 C.B. 562

Rev. Rul. 2007-61, 2007-2 C.B. 799

Rev. Rul. 2008-8, 2008-1 C.B. 340

Rev. Rul. 2008-37, 2008-2 C.B. 77

Rev. Rul. 2009-26, 2009-38 I.R.B. 366

Rev. Rul. 2011-15, 2011-30 I.R.B. 57

Rev. Rul. 2011-29, 2011-29 I.R.B. 824

Rev. Rul. 2014-7, 2014-9 I.R.B. 539

ACTUARIAL FACTORS (Section 807 tables and assumed interest rates) (PDF format)

Mortality and morbidity tables:

Rev. Rul. 1992-19, 1992-1 C.B. 227.

Rev. Rul. 2001-38, 2001-33 I.R.B. 124.

Interest rates:

Rev. Rul. 1992-19, 1992-1 C.B. 227.

Rev. Rul. 1993-58, 1993-2 C.B. 241.

Rev. Rul. 1994-11, 1994-1 C.B. 196.

Rev. Rul. 1995-4, 1995-1 C.B. 141.

Rev. Rul. 1996-2, 1996-2 I.R.B. 5.

Rev. Rul. 1997-2, 1997-2 I.R.B. 134.

Rev. Rul. 1998-2, 1998-2 I.R.B. 15.

Rev. Rul. 1999-10, 1999-10 I.R.B. 671.

Rev. Rul. 2000-17, 2000-13 I.R.B. 842.

Rev. Rul. 2001-11, 2001-10 I.R.B. 780.

Rev. Rul. 2002-12, 2002-11 I.R.B. 624.

Rev. Rul. 2003-24, 2003-10 I.R.B. 557.

Rev. Rul. 2004-14, 2004-8 I.R.B. 511.

Rev. Rul. 2005-29, 2005-21 I.R.B. 108.

Rev. Rul. 2006-25, 2006-20 I.R.B. 882.

Rev. Rul. 2007-10, 2007-10 I.R.B. 660.

Rev. Rul. 2008-19, 2008-13 I.R.B. 669.

Rev. Rul. 2009-3, 2009-5 I.R.B. 382.

Rev. Rul. 2010-7, 2010-8 I.R.B. 417.

Rev. Rul. 2011-23, 2011-43 I.R.B. 585.

Rev. Rul. 2012-6, 2012-6 I.R.B. 349.

Rev. Rul. 2013-4, 2013-9 I.R.B. 520.

REVENUE PROCEDURES

Rev. Proc. 2004-41, 2004-30 C.B. 90.

Rev. Proc. 2007-61, 2007-2 C.B. 747.

Rev. Proc. 2008-41, 2008-2 C.B. 155.

Rev. Proc. 2008-52, 2008-2 C.B. 587.

Rev. Proc. 2011-14, 2011-4 I.R.B. 330.

DISCOUNT FACTORS (Sections 832 and 846 discount factors)

Rev. Proc. 2013-36, 2011-49 I.R.B. 602.

Rev. Proc. 2013-37, 2011-49 I.R.B. 612

NOTICES

2000-9, 2000-1 C.B. 449

2002-70, 2002-2 C.B. 765, modified in Notice 2004-65

2003-31, 2003-1 C.B. 53

2003-34, 2003-1 C.B. 990

2003-35, 2003-1 C.B. 992

2004-61, 2004-2 C.B. 596 modified and supplemented in Notice 2006-95

2004-64, 2004-2 C.B. 598

2004-65, 2004-2 C.B. 600

2005-49, 2005-27 I.R.B. 14

2006-42, 2006-9 I.R.B. 878

2006-95, 2006-45 I.R.B. 848

2007-15, 2007-1 C.B. 503

2008-18, 2008-1 C.B. 363

2008-19, 2008-1 C.B. 366

2010-29, 2010-15 I.R.B. 547

2010-79, 2010-49 I.R.B. 809

2011-2, 2011-2 I.R.B. 260

2011-4, 2011-2 I.R.B. 282

2011-23, 2011-13 I.R.B. 588

2011-51, 2011-27 I.R.B. 36

2012-37, 2012-24 I.R.B. 1014

2013-19, 2013-14 I.R.B. 743