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Internal Revenue Bulletin:  2014-24 

June 9, 2014 

INCOME TAX


Rev. Rul. 2014–15Rev. Rul. 2014–15

This revenue ruling provides guidance to employers funding their retiree health benefits through a wholly owned subsidiary. The ruling concludes that the arrangement is insurance for federal income tax purposes.

Rev. Rul. 2014–16Rev. Rul. 2014–16

Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for June 2014.

Rev. Rul. 2014–17Rev. Rul. 2014–17

This revenue ruling holds that tangible assets used in converting corn to fuel grade ethanol are properly included in asset class 49.5 of Rev. Proc. 87–56 for depreciation purposes.


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