Income Tax Revenue Rulings
2008
Revenue Ruling 24-08-1: Corporate Income Tax - Nexus - For-Hire Trucking Companies (4/9/2008)
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2007
Revenue Ruling 22-07-1: Individual Income Tax - Computation of 2007 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2007 Nebraska Return (1/31/2008)
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Revenue Ruling 23-07-1: Fiduciary Income Tax - Computation of 2007 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2007 Nebraska Return (1/31/2008)
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Revenue Ruling 22-07-2: Individual Income Tax - Computation of 2007 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2007 Nebraska Return (1/31/2008)
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Revenue Ruling 23-07-2: Fiduciary Income Tax - Computation of 2007 Credit for Prior Year Minimum Tax (1/31/2008)
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Revenue Ruling 21-07-1: Withholding Tax - Payments Made to Nonresident Board Directors (3/6/2007)
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2006
Revenue Ruling 23-06-2: Fiduciary Income Tax - Computation of 2006 Credit for Prior Year Minimum Tax (1/11/2007)
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Revenue Ruling 23-06-1: Fiduciary Income Tax - Computation of 2006 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2006 Nebraska Return (1/11/2007)
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Revenue Ruling 22-06-2: Individual Income Tax - Computation of 2006 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2006 Nebraska Return (1/10/2007)
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Revenue Ruling 22-06-1: Individual Income Tax - Computation of 2006 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2006 Nebraska Return (1/10/2007)
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Revenue Ruling 24-06-1: Corporate Income Tax - Bonus Depreciation Deduction (12/28/2006)
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2005
Revenue Ruling 22-05-2: Individual Income Tax - Computation of 2005 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2005 Nebraska Return. (1/30/2006)
Revenue Ruling 23-05-2: Fiduciary Income Tax - Computation of 2005 Credit for Prior Year Minimum Tax (1/30/2006)
Revenue Ruling 22-05-1: Individual Income Tax - Computation of 2005 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2005 Nebraska Return (1/18/2006)
Revenue Ruling 23-05-1: Fiduciary Income Tax - Computation of 2005 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2005 Nebraska Return (1/18/2006)
Revenue Ruling 22-05-3: Individual Income Tax - Adoption of Federal Life Expectancy Tables (12/22/2005)
2004
Revenue Ruling 22-04-3: Individual Income Tax - Computation of 2004 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2004 Nebraska Return (12/17/2004)
Revenue Ruling 22-04-2: Individual Income Tax - Computation of 2004 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2004 Nebraska Return (12/17/2004)
Revenue Ruling 23-04-1: Fiduciary Income Tax - Computation of 2004 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2004 Nebraska Return (12/17/2004)
Revenue Ruling 23-04-2: Fiduciary Income Tax - Computation of 2004 Credit for Prior Year Minimum Tax (12/17/2004)
Revenue Ruling 22-04-1: Individual Income Tax - Military Service Compensation Paid to Nonresidents of Nebraska (1/9/2004)
2003
Revenue Ruling 22-03-2: Individual Income Tax - Computation of 2003 Credit for Prior Year Minimum Tax To Determine Nebraska Minimum Tax Credit for the 2003 Nebraska Return (12/31/2003)
Revenue Ruling 22-03-1: Individual Income Tax - Computation of 2003 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2003 Nebraska Return (12/31/2003)
Revenue Ruling 23-03-1: Fiduciary Income Tax - Computation of 2003 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2003 Nebraska Return (12/31/2003)
Revenue Ruling 23-03-2: Fiduciary Income Tax - Computation of 2003 Credit for Prior Year Minimum Tax (12/31/2003)
2002
Revenue Ruling 22-02-2: Individual Income Tax - Computation of 2002 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2002 Nebraska Return (12/27/2002)
Revenue Ruling 22-02-3: Individual Income Tax - Computation of 2002 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2002 Nebraska Return (12/27/2002)
Revenue Ruling 23-02-2: Fiduciary Income Tax - Computation of 2002 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2002 Nebraska Return (12/27/2002)
Revenue Ruling 23-02-3: Fiduciary Income Tax - Computation of 2002 Credit for Prior Year Minimum Tax (12/27/2002)
Revenue Ruling 22-02-01: Individual Income Tax - Bonus Depreciation (5/3/2002)
Revenue Ruling 23-02-01: Fiduciary Income Tax - Bonus Depreciation (5/3/2002)
Revenue Ruling 24-02-01: Corporate Income Tax - Bonus Depreciation (5/3/2002)
2001
Revenue Ruling 22-01-1: Individual Income Tax - Computation of 2001 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2001 Nebraska Return (12/10/2001)
Revenue Ruling 22-01-2: Individual Income Tax - Computation of 2001 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2001 Nebraska Return (12/10/2001)
Revenue Ruling 23-01-1: Fiduciary Income Tax - Computation of 2001 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2001 Nebraska Return (12/10/2001)
Revenue Ruling 23-01-2: Fiduciary Income Tax - Computation of 2001 Credit for Prior Year Minimum Tax (CORRECTED 5/1/2002)
Revenue Ruling 24-01-1: Corporate Income Tax - Nexus (2/22/2001)
2000
Revenue Ruling 22-00-1: Individual Income Tax - Computation of 2000 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2000 Nebraska Tax Return (12/29/2000)
Revenue Ruling 22-00-2: Individual Income Tax - Computation of 2000 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2000 Nebraska Return (12/29/2000)
Revenue Ruling 23-00-1: Fiduciary Income Tax - Computation of 2000 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2000 Nebraska Return (12/29/2000)
Revenue Ruling 23-00-2: Fiduciary Income Tax - Computation of 2000 Credit for Prior Year Minimum Tax (12/29/2000)
1999
Revenue Ruling 22-99-2: Individual Income Tax - Computation of 1999 Credit for Prior Year Minimum Tax To Determine Nebraska Minimum Tax Credit for the 1999 Nebraska Return (12/23/1999)
Revenue Ruling 23-99-2: Fiduciary Income Tax - Computation of 1999 Credit for Prior Year Minimum Tax (12/23/1999)
Revenue Ruling 22-99-1: Individual Income Tax - Computation of 1999 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1999 Nebraska Return (12/17/1999)
Revenue Ruling 23-99-1: Fiduciary Income Tax - Computation of 1999 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1999 Nebraska Return (12/17/1999)
1998
Revenue Ruling 22-98-1: Individual Income Tax - Computation of 1998 Alternative Minimum Income Tax to Determine Nebraska Minimum Tax for the 1998 Nebraska Return (12/8/1998)
Revenue Ruling 22-98-2: Individual Income Tax - Computation of 1998 Credit for Prior Year Minimum Tax To Determine Nebraska Minimum tax Credit for the 1998 Nebraska Return (12/23/1998)
Revenue Ruling 23-98-1: Fiduciary Income Tax - Computation of 1998 Alternative Minimum tax to Determine Nebraska Minimum Tax for the 1998 Nebraska Return (12/16/1998)
Revenue Ruling 23-98-2: Fiduciary Income Tax - Computation of 1998 Credit for Prior Year Minimum Tax (12/23/1998)
1997
Revenue Ruling 22-97-1: Individual Income Tax - Computation of 1997 Alternative Minimum Income Tax to Determine Nebraska Minimum Tax for the 1997 Nebraska Return (12/17/1997)
Revenue Ruling 22-97-2: Individual Income Tax - Computation of 1997 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 1997 Nebraska Return (12/15/1997)
Revenue Ruling 23-97-1: Fiduciary Income Tax - Computation of 1997 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1997 Nebraska Return (12/17/1997)
Revenue Ruling 23-97-2: Fiduciary Income Tax - Computation of 1997 Credit for Prior Year Minimum Tax (12/17/1997)
1996
Revenue Ruling 24-96-1: Corporate Income Tax - Apportionment Formula: Reinsurance Premiums (11/27/1996)
Revenue Ruling 22-96-1: Individual Income Tax - Compensation Paid to Certain Rail Carrier Employees Working in More than One State (11/7/1996)
Revenue Ruling 22-96-2: Individual Income Tax - Compensation Paid to Certain Motor Carrier Employees Working in More than One State (11/7/1996)
Prior Years
Revenue Ruling 24-90-1: Financial Institution Tax - Filing Requirements of Short-Period Tax Returns (1/16/1991)
Revenue Ruling 24-91-1: Financial Institution Tax - Average Deposits of Short-Period Tax Returns (11/18/1991)