Table of IRS Revenue Rulings
| Revenue Rulings | Sections |
| 54-394, 1954-2 C.B. 131 | §6.2 |
| 55-70, 1955-1 C.B. 506 | §24.3(b) |
| 55-230, 1955-1 C.B. 71 | §7.2(a) |
| 55-311, 1955-1 C.B. 72 | §6.2 |
| 55-319, 1955-1 C.B. 119 | §10.3(f) |
| 55-406, 1955-1 C.B. 73 | §4.1 |
| 55-449, 1955-2 C.B. 599 | §21.8(g) |
| 55-587, 1955-2 C.B. 261 | §5.1(e) |
| 55-676, 1955-2 C.B. 266 | §21.7(c) |
| 56-84, 1956-1 C.B. 201 | §8.4(b) |
| 56-138, 1956-1 C.B. 202 | §4.1 |
| 56-185, 1956-1 C.B. 202 | §4.6(a) |
| 56-245, 1956-1 C.B. 204 | §7.2(a) |
| 56-299, 1965-2 C.B. 165 | §4.1 |
| 56-305, 1956-2 C.B. 307 | §9.1(b) |
| 56-403, 1956-2 C.B. 307 | §§2.2(a), 4.5 |
| 57-128, 1957-1 C.B. 311 | §§10.3(e), 10.3(f) |
| 57-574, 1957-2 C.B. 161 | §3.4 |
| 58-224, 1958-1 C.B. 242 | §8.4(b) |
| 58-293, 1958-1 C.B. 146 | §8.11 |
| 58-294, 1958-1 C.B. 244 | §8.3(b) |
| 58-501, 1958-2 C.B. 262 | §§9.2, 9.2(b) |
| 58-588, 1958-2 C.B. 265 | §9.3(b) |
| 58-589, 1958-2 C.B. 266 | §§9.1(a), 9.2(a), 9.3 |
| 59-6, 1959-1 C.B. 121 | §7.1(b) |
| 59-129, 1959-1 C.B. 58 | §3.2(b) |
| 59-234, 1959-2 C.B. 149 | §§8.4(b), 20.8(b) |
| 59-373, 1959-2 C.B. 37 | §10.3(d) |
| 59-391, 1959-2 C.B. 159 | §8.3 |
| 60-34, 1960-2 C.B. 172 | §10.3(e) |
| 60-86, 1960-1 C.B. 198 | §7.2 |
| 60-106, 1969-1 C.B. 153 | §20.8(c) |
| 60-143, 1970-1 C.B. 192 | §21.7(c) |
| 60-384, 1960-2 C.B. 172 | §§10.2, 10.3(c), 10.3(e), 10.3(f) |
| 61-87, 1961-1 C.B. 191 | §4.5 |
| 61-170, 1961-2 C.B. 112 | §8.4(b) |
| 61-177, 1961-2 C.B. 117 | §§8.2, 8.4(a), 8.9, 23.1(a), 23.6 |
| 61-181, 1961-2 C.B. 21 | §10.3(d) |
| 62-17, 1962-1 C.B. 87 | §7.1(b) |
| 62-23, 1962-1 C.B. 200 | §5.1(a) |
| 62-113, 1962-2 ... |
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