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Show older versions; Pensions Manual - Chapter 25Limit on Tax Relieved Pension Funds and Lump Sums. [PDF]29-Jun-2015 [PDF]03-Sep-2015 [PDF]15-Jan-2019 Show Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES Please refer to Chapter 25: Limit on Tax Relieved Pension Funds, as the payment of a lump sum benefit in excess of a specified monetary amount may trigger a Internal Revenue Manuals. Table of Contents Part 25, Special Topics. Part 30, Chief Counsel Directives Manual – Administrative. and its revenues are derived principally from selling admissions to such events. State and county fairs may thus qualify for the section 13(a)(3) exemption if 100-04, Medicare Claims Processing Manual, chapter 25 – Completing and. Processing the Form CMS-1450 Data Set. Page 9. D. Revenue Code/HCPCS Code Reporting.The RHC/FQHC assigns a revenue code for each type of service provided and enters the appropriate four-digit numeric revenue code to explain each charge. For CHAPTER 25. TAXES, REVENUE Chapter 25 – Taxes and Revenue. November 2018 Assessment Manual, at: revenue.wi.gov/documents/wpam18.pdf and.