IRS RULINGS and PRONOUNCEMENTS
REVENUE RULINGS | ACTUARIAL FACTORS (Sec 807) | DISCOUNT FACTORS (Sec 846)
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. 1970-643, 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. 1974-344, 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. 1977-479, 1972-1 C.B. 119.
Rev. Rul. 1978-117, 1978-1 C.B. 214.
Rev. Rul. 1978-150, 1978-1 C.B. 214.
Rev. Rul. 1978-338, 1978-1 C.B. 107.
Rev. Rul. 1979-125, 1979-1 C.B. 227.
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, 2005-6 I.R.B. 464.
Rev. Rul. 2005-33, 2005-23 I.R.B. 1155.
Rev. Rul. 2005-40, 2005-27 I.R.B. 4.
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.
DISCOUNT FACTORS (Section 846 discount factors) (PDF format)
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