The Department of Revenue issued three new revenue rulings today (February 22, 2011):

22-10-3 — Individual Income Tax: Computation of 2010 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2010 Nebraska Return;

23-10-1 — Fiduciary Income Tax: Computation of 2010 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2010 Nebraska Return; and

23-10-2 — Fiduciary Income Tax: Computation of 2010 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2010 Nebraska Return.