Locate Rev Rul 997 using the LexisNexis Academic database in the UMUC electronic library Once you have located the revenue ruling answer the following questions. 

a. What are the relevant IRC sections that the revenue ruling interprets? 

b. What issues does the revenue ruling address? 

c. Briefly summarize the revenue rulings holding? 

d. Identify the principal author of the revenue ruling?

Answer rating: 100% (QA)

a IRC Sec 162a and IRC Sec 280c 1A applies to this particula... View the full answer