Cumulative Table of IRS Revenue Rulings
| Revenue Rulings | Book Sections | Revenue Rulings | Book Sections |
| 53-44 | 15.1 | 56-185 | 7.6(a), 7.6(e) |
| 54-12 | 19.12 | 56-245 | 16.2 |
| 54-73 | 24.5(l), 25.1(l) | 56-249 | 18.4 |
| 54-134 | 28.1(b) | 56-304 | 21.5(f) |
| 54-170 | 31.1(a) | 56-305 | 15.1(b) |
| 54-243 | 4.1(a), 27.6(c), 32.1(a) | 56-403 | 6.3(a) |
| 54-282 | 16.2 | 56-475 | 15.1(b) |
| 54-296 | 7.15 | 56-486 | 7.8 |
| 54-369 | 31.1(a) | 56-511 | 24.2(g) |
| 54-394 | 13.1(a) | 57-128 | 7.15, 19.21(c), 19.21(d) |
| 55-133 | 19.1, 19.7 | 57-187 | 7.15 |
| 55-156 | 13.1(b) | 57-297 | 13.1(b), 13.5 |
| 55-189 | 19.13 | 57-313 | 24.4(g) |
| 55-192 | 29.5 | 57-420 | 19.5(b) |
| 55-230 | 16.2 | 57-449 | 6.3(a) |
| 55-261 | 7.6(j) | 57-453 | 14.2(c)(ii) |
| 55-311 | 13.1(a), 19.3, 19.5(b) | 57-466 | 16.2, 24.4(g), 24.5(f) |
| 55-319 | 7.15 | 57-467 | 6.3(c), 7.6(e) |
| 55-406 | 7.1 | 57-493 | 13.5 |
| 55-439 | 13.5 | 57-494 | 19.3 |
| 55-449 | 24.2(h), 24.4(g) | 57-574 | 10.8 |
| 55-495 | 13.1(a), 19.4(a) | 57-588 | 16.2 |
| 55-516 | 13.1(a) | 58-117 | 13.1(b) |
| 55-558 | 19.12 | 58-143 | 16.1, 29.2 |
| 55-587 | 7.8, 8.4 | 58-147 | 7.13(a) |
| 55-611 | 19.12 | 58-190 | 17.9, 19.6 |
| 55-656 | 7.6(j) | 58-194 | 7.8, 8.6, 24.5(a) |
| 55-676 | 25.2(b) | 58-209 | 3.6 |
| 55-715 | 14.2(c)(ii), 14.4 | 58-224 | 14.1(d) |
| 55-716 | 13.1(a), 15.1(b), 19.5(b) | 58-265 | 7.15 |
| 56-65 | 14.1(f), 14.2(c)(i), 14.2(c)(ii), 13.4 | 58-293 | 4.1(a) |
| 56-84 | 13.4, 14.2(c)(ii), | 58-294 | 13.2, 14.1(c)(ii) |
| 56-138 | 6.3(a), 20.5(q) | 58-328 | 10.8 |
| 56-152 | 20.9 | 58-482 | 24.4(g) |
| 58-483 | 19.12 | 63-252 | 29.2(e) |
| 58-501 | 15.6, 32.9(b) | 64-108 | 4.6 |
| 58-502 | 20.9, 24.5(e)(iv) | 64-109 | 19.6 |
| 58-566 | 19.2(a) | 64-117 |
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