Contents

Table of IRS Revenue Rulingsand Revenue ProceduresRevenue RulingsSections53-194 10.354-465 6.254-549 3.1(a)54-580 3.1(a)55-4 9.1555-138 4.255-192 10.955-275 4.2, 10.355-410 4.9, 6.055-531 4.256-403 3.3(b)56-508 9.15,9.15(f)56-509 9.1557-449 3.3(b)57-462 9.1458-240 9.15(b),9.15(c)58-261 15.358-279 9.1558-372 17.359-160 9.1559-195 17.360-367 3.3(b)61-46 9.15,9.15(a)61-66 10.562-113 10.5,18.463-252 18.3, 18.564-174 3.3(b)64-175 3.3(b)64-182 23.1(c)65-298 3.3(b)66-79 18.466-302 11.467-30 9.1767-137 3.1(e)67-236 9.1467-246 22.1, 23.1(a)67-376 3.1(b), 6.2Revenue RulingsSections67-246 3.1(b), 22.167-446 3.1(c)68-69 4.268-113 9.1468-174 6.768-296 3.1(i)68-432 3.1(a), 21.1(b)68-484 10.568-504 3.3(b)69-56 8.3(b)69-80 20.169-90 3.1(c)69-93 6.069-545 3.3(b), 3.4(a69-573 3.3(b)70-452 8.7(a)70-519 9.1571-135 9.15(c)71-216 6.372-194 10.4(a)72-243 12.3(e)72-395 12.873-571 12.1(a)73-597 9.1573-610 12.1(a)74-19 12.3(a)74-39 12.3(f)74-149 12.3(e)74-224 3.4(a)74-241 15.2(a)74-246 3.1(c)74-322 9.1774-481 12.3(h)74-523 19.2(c)74-572 3.4(a)75-65 18.475-66 3.1(c)75-74 3.3(b)75-196 3.3(b)75-348 6.076-38 6.3, 6.7 692