Table of IRS Revenue Rulings and Revenue Procedures
Revenue Rulings | Section(s) |
56-304 | 9.3(e) |
56-403 | 1.7 |
56-437 | 5.4 |
57-128 | 15.3(g) |
59-60 | 5.6(d) |
62-23 | 15.3(b) |
63-252 | 9.6 |
64-104 | 10.3(c) |
64-128 | 15.3(b) |
66-79 | 2.5(b), 9.6 |
66-97 | 10.3(b) |
66-104 | 17.5(d) |
66-177 | 3.9 |
66-358 | 5.8(d), 17.5(e) |
67-5 | 6.1 |
67-8 | 1.7 |
67-72 | 5.2 |
67-106 | 6.7(c) |
67-108 | 6.7(c) |
67-149 | 1.3 |
67-325 | 1.7 |
68-14 | 5.2 |
68-16 | 9.9 |
68-117 | 6.5(f) |
68-145 | 10.3(c) |
68-165 | 6.5(f) |
68-175 | 15.3(b) |
68-373 | 11.2(c) |
68-432 | 5.8(e) |
68-504 | 5.2 |
68-601 | 5.12(c) |
68-658 | 5.8(d) |
69-492 | 15.3(b) |
69-528 | 11.1(b) |
69-545 | 2.8(e) |
70-47 | 5.8(e) |
70-186 | 5.2 |
70-270 | 1.8 |
70-344 | 10.3(b) |
70-585 | 2.5(b) |
71-20 | 9.4, 12.3(d) |
71-460 | 6.5(f) |
72-101 | 5.2, 15.3(b) |
72-244 | 3.9 |
72-369 | 11.3(d) |
72-430 | 15.3(b) |
72-625 | 6.8 |
73-235 | 6.8 |
73-256 | 9.3 |
73-320 | 3.1(d), 6.8, 10.3(b) |
73-363 | 5.4(c) |
73-407 | 5.8(d), 17.5(e) |
73-434 | 15.3(b) |
73-455 | 4.1 |
73-543 | 15.3(b) |
73-546 | 5.6(g) |
73-595 | 5.6(g) |
73-601 | 5.6(a) |
73-613 | 5.6(f) |
74-125 | 9.3(c) |
74-183 | 3.9, 10.5 |
74-224 | 15.3(a) |
74-229 | 15.7 |
74-238 | 6.8 |
74-287 | 4.2, 5.11, 17.4 |
74-315 | 6.4(b) |
74-316 | 8.1(a) |
74-368 | 1.9 |
74-405 | 5.7 |
74-450 | 3.1(a), 6.5(e) |
74-490 | 13.3 |
74-497 | 10.3(b) |
74-498 | 6.2(c) |
74-540 | 9.3 |
74-560 | 6.5(c) |
74-572 | 15.3(c) |
74-579 | 10.4, 10.4(b) |
74-591 | 5.6(c), 5.6(f) |
74-600 | 5.4(c), 5.8(g) |
74-601 | 5.1 |
74-614 | 9.8(a) |
75-25 | 5.14, 7.2(a) |
75-38 | 1.8 |
75-42 | 5.8(d) |
75-65 | 9.6 |
75-196 | 5.2 |
75-207 | 6.2(c) |
75-215 ... |
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