Use the RIA Checkpoint Citator 2nd to evaluate Revenue Ruling 2001-60. a. What is the rulings complete

Question:

Use the RIA Checkpoint Citator 2nd to evaluate Revenue Ruling 2001-60.
a. What is the ruling’s complete citation?
b. What was the effect of Rev. Rul. 2001-60 on Rev. Proc. 99-49 and Rev. Rul. 55-290?
c. Which IRS revenue procedures favorably cite Rev. Rul. 2001-60?
d. What issue does Rev. Rul. 2001-60 address?