May 2026
Intermediate
368 pages
9h 30m
English
book
The Law of Tax-Exempt Organizations, 2026 Supplement, 13th Edition
by Shane T. Hamilton, Bruce R. Hopkins
Content preview from The Law of Tax-Exempt Organizations, 2026 Supplement, 13th Edition
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Table of IRS Revenue Rulings
The following citations, to Revenue Rulings (Rev. Ruls.) from the Internal Revenue Service cited in the footnotes to the text, are coordinated to the sections where they appear in The Law of Tax-Exempt Organizations, Thirteenth Edition, as supplemented and revised by this 2026 Cumulative Supplement.
| Revenue Rulings | Section(s) |
| 53-44 | 15.1 |
| 54-12 | 19.12 |
| 54-73 | 25.1(l) |
| 54-134 | 28.1(b) |
| 54-170 | 31.1(a) |
| 54-243 | 4.1(a), 27.5(d) |
| 54-282 | 16.2 |
| 54-296 | 7.15 |
| 54-369 | 31.1(a) |
| 54-394 | 13.1(a) |
| 55-133 | 19.1, 19.7 |
| 55-156 | 13.1(b) |
| 55-189 | 19.13 |
| 55-192 | 29.6 |
| 55-194 | 26.15 |
| 55-230 | 16.2 |
| 55-261 | 7.6(j) |
| 55-311 | 13.1(a), 19.3, 19.5(b) |
| 55-319 | 7.15 |
| 55-406 | 7.1 |
| 55-449 | 24.2(h), 24.4(g) |
| 55-495 | 13.1(a), 19.4(a) |
| 55-516 | 13.1(a) |
| 55-558 | 19.12 |
| 55-587 | 7.8, 8.4 |
| 55-611 | 19.12 |
| 55-656 | 7.6(j) |
| 55-676 | 25.2(b) |
| 55-715 | 14.2(c)(ii), 14.4 |
| 55-716 | 13.1(a), 15.1(b), 19.5(b) |
| 56-65 | 14.1(f), 14.2(c)(i), 14.2(c)(ii) |
| 56-84 | 4.4(c), 14.2(c)(ii) |
| 56-138 | 6.3(a), 20.6(g) |
| 56-152 | 20.10 |
| 56-185 | 7.6(a), 7.6(e) |
| 56-245 | 16.2 |
| 56-249 | 18.3 |
| 56-304 | 7.18, 28.18(a) |
| 56-305 | 15.1(b) |
| 56-403 | 6.3(a) |
| 56-475 | 15.1(b) |
| 56-486 | 7.7 |
| 56-511 | 24.2(g) |
| 57-128 | 7.15, 19.22(c), 19.22(d) |
| 57-187 | 7.15 |
| 57-297 | 13.1(b) |
| 57-313 | 24.4(g) |
| 57-420 | 19.5(b) |
| 57-453 | 14.2(c)(ii) |
| 57-466 | 16.2, 24.4(g), 24.5(f) |
| 57-467 | 6.3(c), 7.6(e) |
| 57-494 | 19.3 |
| 57-574 | 10.8 |
| 58-117 | 13.1(b) |
| 58-143 | 16.1, 29.2(a)(i) |
| 58-147 | 7.13(a) |
| 58-190 | 19.6 |
| 58-194 | 7.8, 8.6, 24.5(a), 26.15(a) |
| 58-209 | 3.4 ... |
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