Irs Revenue Ruling 2025-2. This revenue procedure provides the applicable percentage table (applicable percentage table) in § 36b(b)(3)(a) of the internal revenue code (code) 1 for taxable years. The adit amounts associated with such property must comply with.
The irs ruled as follows: Revenue rulings represent the conclusions of the service on the application of the law to the pivotal facts stated in the revenue ruling.