2001-23 may use the Vehicle-Pool Method, as described section.01(1) of this revenue procedure. For example, a plan that, both before and after the effective date of 1004 of PPA 06, provides a qjsa for a married participant that includes a spouse survivor annuity percentage of 50 percent, and also provides an optional joint and spouse survivor annuity that. Harvey of the Office of Associate Chief Counsel (Income Tax Accounting). 2008-22 table 6 dollar amounts FOR trucks AND vans witease term beginning IN calendar year 2008 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th later 19,000 19,500 20,000 20,500 21,000 21,500 22,000 23,000 24,000. 228 ndia 1990-2.B. For example, the letter should discuss whether the law provides an exemption for each category of income described.883-1(h 2 i) through (viii). For qualified energy efficient homes that are manufactured homes, the amount of the credit is 1,000 or 2,000, depending on the energy savings that are achieved. Thus, the premiums on the underlying policies of insurance or reinsurance paid to the foreign insurer become subject to the relevant excise taxes imposed by section 4371 upon the payment of the subsequent premiums to the nonqualified foreign reinsurer. Except as provided in section.02 of this notice, an eligible contractor must obtain the certification required under 45L(c 3 A) with respect to a manufactured home from an eligible certifier before claiming the 1,000 energy efficient home credit with respect to the manufactured home.