The Christian Chronicle (Oklahoma City, Okla.), Vol. 40, No. 6, Ed. 1 Wednesday, June 1, 1983 Page: 14 of 15
This newspaper is part of the collection entitled: Christian Chronicle and was provided to The Portal to Texas History by the Abilene Christian University Library.
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opinion 15
Chronicle I June, 1983
’onicle /
IRS ruling reconsidered
tters to the Editor
ir Editor:
ir Editor:
O
0
Psalm 27:1
0
=s
I
Inges us to
le challenH
brtow swm
to destruct!
nformed to
formed by
Lua I renew
in an Ami
'paratespd
()RT05i
Sincerely,
Albert Gore, Jr.
Member of Congress
Stopping l)|
and drinkl
church grt
[ century,
nt the Lord
len they X
end at the I
ig from pH
pagan cuM
Ig indivil
[The dethrJ
elf, wheal
fity, excd
fng, andl
he false
at the oldi
Pr apply t»
of the day,
to be the
>rget aboa
let on with
s. We will]
ind make]
fore wekM
kth was
m and
s undert
ths.
Sincerely yours,
Anthony Marzanares, Jr.
Chief,
Individual Income Tax Branch
km very pleased with my new subscription
he Christian Chronicle. It is such an uplif-
! and pleasing paper. May God continue to
Is your efforts, because the brotherhood
been blessed tremendously by your
tings. —FRANK WEAVER, Saginaw. Texas
At the time we published Rev. Rul. 83*3, we
recognized that for prior years ministers had
relied upon Rev. Rul 62-212 to deduct their
taxes and interest. In order to ease the impact
of Rev. Rul. 83*3, we indicated that the provi-
sions of the revenue ruling would not be ap-
plied to ministers until the end of the
minister's current contract year, but no later
than June 30,1983.
We have received numerous letters from
ministers and church organizations concern-
ing Rev. Rul. 83-3. Many of these letters agree
with the substantive conclusion of the revenue
ruling, but are concerned with the ruling's im-
plementation date, the contention being that
the time provided was insufficient, for the
church and minister to financially adjust to
the provisions of Rev. Rul. 83-3.
After further study we believe that the con-
cern expressed you and the members of the
religious community, is valid. Accordingly,
we are revising Rev. Rul. 83-3, to the effect
that if a minister owned and occupied a home
before January 3, 1983 (or had a contract to
purchase a home before January 3,1983, and
subsequently owns and occupies that home),
the revenue ruling will not be applied to that
minister until the earlier of the date on which
the minister no longer occupies that home or
January 1,1985.
We expect to issue an announcement to that
effect in our Internal Revenue Bulletin dated
May 31,1983.
The Lord
is my light
and my
salvation;
whom
shall 1 fear ?
[following letter wee received by Tom D.
I minister of the Maple Hill Church of
l/n Lebanon, Tenn., In response to a letter
Congressman about the recent IRS ruling
rnlng tax deductions for ministers (see
sum section, March Issue of the Christian
ic/t).
Mr. Blake:
bk you for your recent letter expressing
Ition to Internal Revenue Service (IRS)
lue Ruling 83-3, which reduces tax
Mons for ministers. I appreciate your
k taken the time to write.
are your belief that this IRS action is un-
mted and unfair. It will create an un-
fed burden on most ministers and will
pem to endure financial hardship.
[will be pleased to know that legislation
keen introduced to reverse this new
. I have cosponsored H.R. 1905, which
[exempt ministers from Revenue Ruling
[his bill has been referred to the Ways
leans Committee, where no action has
fen taken.
ve contacted the Chairman of the Ways
eans Committee and urged him to take
[action on this legislation. The Revenue
k is scheduled to take effect on July 1,
It is essential that H.R. 1905 be enacted
I that deadline and I will work as hard as
ibly can to see that this bill is passed.
in, thank you for writing and bringing
atter to my attention. If I may ever be of
snce, please do not hesitate to contact
Ithe gospel I
lier this yeS
lions survfl
Ia study wk
Ir membed
lobeyed aftd
is couple ti
other The]
r of the w
inday night]
ng they bra
y and won
hat peoplej
ospel In the
i immersw
e been tiw
1:42.
e elderi I
eacons to ij
lost.
Then wbS
ch "pred
ie member
they
r alone wiB]
the peopljj
nd teacmw
[ and trainJ
at the clrtj
Hees and *
e action
wish to compliment your insightful
prial, "Tamed By Success." As a "mis-
ery” to the New England states for ten
fs, I was dismayed upon our return to see
b apathy. A lot had changed in ten years -
‘e that I was aware of. I believe your
lysis is correct.
Dw, if I can only maintain that perspective
not be myself "tamed by success" in the
Ie belt, I may be able to do some good,
^fortunately, it is very difficult to resist
pressure of the inertia of rest. One who
Urbs the status quo, if he is not extremely
fful, is thought of as a renegade, or worse,
love the church, but brethren get what they
srve if they encourage preaching that will
their senses into a sense of well-being. We
“ to exhort our preachers to be evangelists,
noed fires in our pulpits.
8®in, thank you for your insightful
gle.—jgggY p ug,u>gw cny, t»w
Blake also received the following letter from
the Internal Revenue Service In response to his
letter to President Reagan concerning the
same subject.
Dear Mr. Blake:
This is in reply to your letter of April 7,1983,
to President Reagan, which has been forward-
ed to our office for consideration. You have
written expressing concern over Revenue Rul-
ing 83-3, 1983-1 I.R.B 10 which concludes, in
part, that ministers must reduce the amount
of their otherwise deductible mortgage in-
terest and real estate taxes to the extent those
expenses are allocable to the tax-exempt ren-
tal allowances received from the church.
Rev. Rul. 83-3 revokes a prior revenue rul-
ing, Rev. Rul. 62-212,1982-2 C.B 41, wherein it
was concluded that amounts of interest and
taxes paid by a minister of the gospel in con-
nection with his personal residence are
allowable as itemized deductions even though
the minister is entitled to a rental allowance
exclusion under section 107 of the Code.
As explained in Rev. Rul. 83-3, our basis for
revoking Rev. Rul. 62-212 were the provisions
of section 265(1) of the Internal Revenue Code
and the opinion of the Supreme Court of the
United States in United States V. Skelly Oil Co.,
394 U.S. 678 (1969), 1969-1 C.B. 204.
Section 285(1) of the Code generally pro-
vides that no deduction shall be allowed for
any amount otherwise allowable as a deduc-
tion which is allocable to tax-exempt income.
In United States v. Skelly Oil Co., the Supreme
Court stated that the Internal Revenue Code
should not be interpreted to allow the practical
equivalence of double deductions absent clear
declaration of intent by Congress.
n
—
z\
/ \
| / y
I
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Norton, Howard W. & McBride, Bailey. The Christian Chronicle (Oklahoma City, Okla.), Vol. 40, No. 6, Ed. 1 Wednesday, June 1, 1983, newspaper, June 1, 1983; Oklahoma City, Oklahoma. (https://texashistory.unt.edu/ark:/67531/metapth1308112/m1/14/?q=%22%22~1: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting Abilene Christian University Library.