Contents

TABLE OF IRS REVENUE RULINGS AND REVENUE PROCEDURESRevenue RulingsSections86-60 8.2(k), 12.2(j)86-63 3.1(a), 3.1(b)87-37 15.2(a)87-127 13.788-27 16.388-37 9.23, 15.388-81 12.1(a), 12.888-82 16.789-31 8.7(b)89-51 9.13(b), 9.1889-90 9.7(g)90-103 13.5, 13.792-48 12.1(a)92-57 12.1(a)92-107 13.9(a)92-108 3.1(f), 13.9(b)93-8 3.1(f), 13.9(b)94-41 13.1196-1 13.11Revenue RulingsSections96-3 11.496-11 6.1496-38 13.9(b)98-4 13.1198-61 8.2(h), 8.52000-1 13.112000-43 6.132002-20 12.2(d),12.3(d)2002-67 9.25(vi),10.1(c),21.1(b)2003-28 9.23, 9.26,10.1(a),10.4(a), 15.32003-43 6.132003-123 9.6(a), 9.22(a)2004-5 22(a)Revenue ProceduresSections82-61 9.14, 9.14(b)88-3 13.588-53 13.588-54 13.589-20 12.889-21 12.890-12 22.190-30 12.890-31 12.890-32 12.891-3 12.892-94 20.4(f)96-15 10.1(b)97-52 3.1(c)97-58 9.1498-61 2.6, 2.8(a),2.8(c), 2.1599-1 11.3Revenue ProceduresSections99-3 12.8, 13.52000-48 9.14B2002-70 2.5(c), 2.6,2.7(a), 2.7(c),2.15, 8.2(h),8.52003-53 12.82003-54 12.82003-55 12.82003-56 12.82003-57 12.82003-58 12.82003-59 12.82003-60 12.82003-76 9.172003-85 2.5(c), 2.6, 2.7(a),2.7(c), 2.15, 8.2(h)2004-3 13.5 694