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Text of Corrected Rev. Rul. 2005-24: Separate Arrangement Spoils Tax Treatment of HRA (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Apr. 13, 2005
This version contains corrections released 4/13/2005, replacing the version released 4/5/2005. Excerpt: Are amounts paid to an employee under a reimbursement plan that provides for the payment of unused reimbursement amounts in cash or other benefits excludable from gross income under § 105(b) of the Internal Revenue Code (the Code)?
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