Find Revenue Ruling 83-163, 1983-2 CB 26, and answer the following questions. The purpose of these questions is to enhance your skills in reading and interpreting authorities that you locate while doing research.
a. To which Code section(s) does this revenue ruling relate?
b. In your own words, briefly explain why the taxpayers were required to include the value of barter club services received in their gross incomes.
c. Find the most recent court case citing this revenue ruling and provide the citation to the case.