What is a revenue ruling?
Answer to relevant QuestionsDescribe the structure of a typical revenue ruling. Construct the permanent C. B. citation for the fifth revenue procedure of 2001, which was published in the second week of the year. What is the precedential value of an IRS written determination under I. R. C. § 6110? In what publication(s) would a tax researcher find the official listing of the IRS acquiescences and nonacquiescences to a Tax Court decision? Why should the tax researcher exercise caution in relying on an IRS publication, such as published instructions to tax forms, in undertaking a research project?
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