Rev. Rul. 83-93

1983-1 C.B. 364.

                       Internal Revenue Service
                                 Revenue Ruling

                            Published: June 27, 1983

  The Internal Revenue Service has reviewed the position taken in Rev. Rul. 77- 319, 1977-2 C.B. 48, in view of the Omnibus Budget Reconciliation Act of 1981, Pub.L. 97-35, 95 Stat. 357, 97th Cong., 2d Sess. (1981), and now concludes that Rev. Rul. 77-319 is obsolete.

Rev. Rul. 83-93, 1983-1 C.B. 364.