Contents

TABLE OF IRS REVENUE RULINGS AND REVENUE PROCEDURESRevenue RulingsSections76-8 12.2(e), 12.3(e)76-89 9.1576-96 3.1(h)76-143 9.23, 17.376-165 15.2(a)76-196 13.2(h)76-204 3.3(b)76-232 3.1(b)76-244 3.3(b)76-270 12.2(d), 12.3(d)76-280 12.1(a)76-310 12.3(a)76-357 15.2(a)76-371 12.2(g),12.3(g)76-416 3.4(a)76-440 3.4(a)76-467 12.3(a)76-543 15.2(a)77-73 12.2(d),12.3(d)77-160 4.977-169 15.2(a)77-217 7.777-246 3.3(b)77-275 16.977-285 12.2(d),12.3(d)77-305 15.2(a)77-374 8.7(a), 12.1177-454 11.477-471 12.1(a)77-491 8.7(b)78-38 6.3, 6.778-80 9.1778-84 3.3(b)78-85 3.3(b)78-95 3.4(a)78-101 16.578-105 12.2(d),12.3(d),13.2(b)78-152 8.7(b)78-181 6.978-189 3.1(a)78-197 3.1(g), 4.878-303 15.2(b)78-309 3.4(a)Revenue RulingsSections79-81 10.5, 13.2(b),13.2(c)79-243 12.2(e)79-249 10.4(a)79-256 4.4(a)79-323 3.1(c)79-368 12.2(g),12.3(g)79-419 4.4(a)79-428 12.2(a),12.3(a)80-38 12.2(g),12.3(g)80-69 10.1(a)80-77 3.1(b), 3.1(c)80-80 11.480-99 9.1780-104 12.3(a)80-123 12.1(a), 12.880-186 12.4(a)80-200 3.3(b)80-233 10.1(a)80-286 3.3(b)80-335 6.481-163 9.2081-282 9.2381-284 3.3(b)81-307 3.1(c)82-38 13.5, 13.782-128 12.2(e), 12.882-165 12.1(a),12.2(e), 12.882-197 6.983-19 12.1(a)83-29 9.3(c)83-104 3.1(b)83-158 15.2(a)84-1 9.1484-61 9.15, 10.384-97 15.2(a)85-8 9.3(c)85-20 13.1185-23 8.7(a), 15.2(a)85-49 16.285-57 13.585-69 13.2(b)85-99 10.1(a)85-184 10.12, 10.9(continued) 693