Cumulative Table of IRS Revenue Rulings and Revenue Procedures
| Revenue Rulings | Section(s) |
| 56-304 | 9.3(e) |
| 56-403 | 1.8 |
| 56-437 | 5.4 |
| 57-128 | 15.3(e) |
| 62-23 | 15.3(b) |
| 63-252 | 9.5 |
| 64-104 | 10.3(c) |
| 64-128 | 15.3(b) |
| 66-79 | 2.5(b), 9.5 |
| 66-97 | 10.3(b) |
| 66-104 | 17.5(d) |
| 66-177 | 3.8 |
| 66-358 | 5.8(d), 17.5(e) |
| 67-5 | 6.1 |
| 67-8 | 1.8 |
| 67-72 | 5.2 |
| 67-106 | 6.7(c) |
| 67-108 | 6.7(c) |
| 67-149 | 1.3 |
| 67-325 | 1.8 |
| 68-14 | 5.2 |
| 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 |
| 68-658 | 5.8(d) |
| 69-492 | 15.3(b) |
| 69-528 | 11.1(b) |
| 70-47 | 5.8(e) |
| 70-79 | 9.7(d) |
| 70-85 | 2.5(a)S |
| 70-186 | 5.2 |
| 70-270 | 1.9 |
| 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 | 3.8 |
| 72-369 | 11.3(d) |
| 72-430 | 15.3(b) |
| 72-625 | 6.8 |
| 73-104 | 11.1(b) |
| 73-105 | 11.1(b) |
| 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 | 3.8, 10.5 |
| 74-224 | 15.3(a) |
| 74-229 | 15.7 |
| 74-238 | 6.8 |
| 74-287 | 4.2, 5.11, 10.3(b), 17.4 |
| 74-315 | 6.4(b) |
| 74-316 | 8.1(a) |
| 74-368 | 1.9 |
| 74-403 | 10.3(b) |
| 74-404 | 10.3(i) |
| 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 | 5.10 |
| 74-614 | 9.7(a) |
| 75-25 | 5.14, 7.2(a) |
| 75-38 | 1.9 |
| 75-42 | 5.8(d) |
| 75-65 | 9.5 |
| 75-196 | 5.2 |
| 75-207 | 6.2(c) |
| 75-215 | 15.3(b) |
| 75-270 | 6.8 |
| 75-282 | 15.7(j) |
| 75-286 | 5.2 |
| 75-289 | 13.3 |
| 75-290 | 2.6 |
| 75-335 | 5.8(d) |
| 75-336 | 10.3(d) |
| 75-359 | 15.3(e) |
| 75-387 | 15.5(d), 15.6(c) |
| 75-391 | 5.15(d) |
| 75-393 | 9.3(b) |
| 75-410 | 10.4(a) |
| 75-435 | 9.5, 15.4(a) |
| 75-436 | 15.7(i) |
| 75-437 | 15.7(i) |
| 75-442 | 3.1(d), 6.8 |
| 75-443 | 6.8 |
| 75-492 | 15.3(b) |
| 75-495 | 6.5(c) |
| 75-511 | 6.5(e) |
| 76-10 | 5.4(d) |
| 76-18 | 5.4(a) |
| 76-22 | 9.7(c) |
| 76-85 | 6.2(c), 7.3 |
| 76-92 | 3.6, 13.4 |
| 76-158 | 5.11 |
| 76-159 | 5.10 |
| 76-167 | 15.3(b) |
| 76-193 | 6.8 |
| 76-248 | 3.1(d), 6.8, 10.4(a) |
| 76-330 | 3.8 |
| 76-340 | 9.3(d), 9.3(e) |
| 76-384 | 15.3(b) |
| 76-401 | 15.9 |
| 76-416 | 15.4(a) |
| 76-417 | 15.3(b) |
| 76-424 | 10.3(b), 10.3(i) |
| 76-440 | 15.4(b), 15.5(c) |
| 76-448 | 4.9 |
| 76-452 | 15.3(c) |
| 76-459 | 5.4(d) |
| 76-460 | 9.3(b) |
| 76-461 | 9.3(a), 9.3(b) |
| 77-7 | 6.5(a), 6.5(c) |
| 77-17 | 10.3(b) |
| 77-44 | 9.3, 9.3(c) |
| 77-74 | 6.7(e) |
| 77-113 | 13.4 |
| 77-114 | 2.6 |
| 77-116 | 15.4(b), 15.6(c) |
| 77-160 | 5.8(b), 5.8(e) |
| 77-161 | 9.8 |
| 77-208 | 15.4(b) |
| 77-212 | 9.3(h) |
| 77-213 | 9.6(h) |
| 77-225 | 16.2 |
| 77-246 | 9.7(c) |
| 77-251 | 5.10 |
| 77-252 | 6.8 |
| 77-255 | 15.4(a) |
| 77-259 | 5.4, 5.6(g) |
| 77-287 | 6.3(e) |
| 77-288 | 5.6(g) |
| 77-289 | 3.8 |
| 77-331 | 5.8(d) |
| 77-367 | 5.8(d), 17.5(e) |
| 77-379 | 5.4(b) |
| 77-380 | 9.3(a), 9.3(b) |
| 77-434 | 9.3(b) |
| 77-469 | 15.4(b) |
| 77-473 | 4.8 |
| 78-41 | 15.7(j) |
| 78-45 | 6.5(a) |
| 78-76 | 5.15(d) |
| 78-77 | 5.4 |
| 78-82 | 15.3(b) |
| 78-90 | 8.3 |
| 78-95 | 15.4(a) |
| 78-102 | 6.5(c) |
| 78-144 | 6.2(c) |
| 78-148 | 6.5(e) |
| 78-248 | 9.7(d) |
| 78-309 | 15.3(b) |
| 78-315 | 3.1(b) |
| 78-367 | 6.3(e) |
| 78-386 | 13.4 |
| 78-387 | 13.5(b) |
| 78-395 | 5.4, 5.5(a) |
| 78-426 | 11.2(c) |
| 78-428 | 9.7(c) |
| 79-18 | 2.5(a) |
| 79-17 | 9.3(b) |
| 79-18 | 2.5(b), 9.3(b) |
| 79-19 | 9.3(b) |
| 79-130 | 15.3(b) |
| 79-131 | 9.3(e) |
| 79-197 | 15.7(c) |
| 79-200 | 10.4(a) |
| 79-319 | 6.5(a), 6.5(c) |
| 79-340 | 10.3(c) |
| 79-365 | 9.3(e) |
| 79-374 | 5.4(d) |
| 79-375 | 6.5(a) |
| 80-69 | 14.2 |
| 80-97 | 9.8 |
| 80-108 | 2.6 |
| 80-118 | 10.3(c) |
| 80-132 | 5.5(a) |
| 80-133 | 2.4(d), 8.1(a) |
| 80-207 | 4.9, 6.5(b), 15.7(i) |
| 80-233 | 14.2 |
| 80-259 | 2.6 |
| 80-301 | 1.8 |
| 80-302 | 1.8 |
| 80-305 | 3.3, 15.7(i) |
| 80-310 | 5.8(d), 17.5(e) |
| 81-29 | 9.7(a) |
| 81-40 | 5.4(b), 5.15(a) |
| 81-43 | 15.7(c) |
| 81-46 | 9.3(g) |
| 81-61 | 2.5(b) |
| 81-76 | 4.3 |
| 81-111 | 7.1(d) |
| 81-125 | 9.4(b), 9.6(a) |
| 81-217 | 9.3(e) |
| 81-276 | 15.4(b) |
| 81-307 | 16.2 |
| 82-132 | 15.4(b) |
| 82-136 | 5.8(d) |
| 82-137 | 3.1(e), 6.2(d) |
| 82-223 | 5.7, 9.8 |
| 82-233 | 5.6 |
| 83-153 | 15.4(b), 15.5(d), 15.6(c) |
| 84-169 | 10.0, 10.5 |
| 85-162 | 5.8(d) |
| 85-175 | 9.3(d) |
| 86-53 | 5.14 |
| 86-77 | 9.3(g) |
| 86-90 | 9.3(e) |
| 93-84 | 10.3(b) |
| 95-8 | 11.4(a) |
| 98-15 | 5.2 |
| 2002-28 | 13.1, 13.5, 13.5(a) |
| 2002-43 | 5.5 |
| 2003-12 | 12.3(e) |
| 2003-13 | 10.2(c), 13.1, 13.3, 13.3(c) |
| 2003-32 | 9.3(e) |
| 2007-41 | 9.1(c), 9.7(d) |
| 2008-41 | 5.3, 5.13 |
| 2009-9 | 8.4(a) |
| 2009-9 | 10.3(b) |
| Revenue Procedures | Section(s) |
| 68-14 | 2.5(c) |
| 75-391 | 5.13(d) |
| 76-47 | 9.3(e) |
| 77-20 | 15.4(d) |
| 80-39 | 9.3(e) |
| 81-6 | 9.4(c), 15.11(b) |
| 81-7 | 15.5(c) |
| 81-46 | 12.3(d) |
| 81-65 | 9.3(e) |
| 82-2 | 2.1 |
| 82-8 | 2.1 |
| 82-39 | 15.11(b) |
| 83-32 | 3.6 |
| 83-36 | 9.3(e) |
| 84-47 | 2.6 |
| 85-37 | 2.7(b) |
| 85-51 | 9.3(e) |
| 86-53 | 5.14 |
| 89-23 | 2.6, 9.4(c), 15.11(a), 15.11(b) |
| 92-4 | 6.5(d) |
| 92-85 | 2.6 |
| 92-94 | 6.5(f), 9.5, 9.6(a) |
| 93-28 | 2.6 |
| 94-17 | 3.8 |
| 94-78 | 9.3(e) |
| 97-4 | 2.7(a), 9.3(g) |
| 97-5 | 2.5(d) |
| 97-8 | 9.3(g) |
| 97-22 | 12.3(d) |
| 98-25 | 9.4, 12.3(d) |
| 99-4 | 9.3(g) |
| 99-8 | 9.3(g) |
| 99-36 | 5.3(b) |
| 2002-9 | 10.4(c) |
| 2007-52 | 2.6 |
| 2009-20 | 5.11, 8.4(a), 10.4, 10.4(c) |
| 2011-33 | 12.0 |
| 2011-36 | 12.0 |
| 2014-40 2017-2 2017-3 2017-4 2017-5 |
§ 2.5(a) 2.7(a) 5.12(a) 15.8(b), 15.8(d) 2.7(a), 2.7(b), 2.7(c), 2.7(d), 9.2(c), 9.3(g), 15.8(d) |
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