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 |
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