REVENUE RULE 93-8

1993-1 C.B. 125, 1993-5 I.R.B. 6.

Internal Revenue Service
Revenue Ruling

MAINTENANCE REQUIREMENT FOR POOLED INCOME FUNDS

Published: January 13 1993

§ 642. Special Rules for Credits and Deductions, 26 CFR 1.642(c)-5: Definition of pooled income fund.

Maintenance requirement for pooled income funds. The Service revokes Rev. Rul. 92-108, effective as of December 21, 1992, the date of its publication in the Internal Revenue Bulletin.

EFFECT ON OTHER REVENUE RULINGS

Rev. Rul. 92-108, 1992-51 I.R.B. 5, is revoked, effective as of December 21, 1992, the date of its publication in the Internal Revenue Bulletin.

For further information regarding this ruling, contact Donna Welch at (202) 622-3080 (not a toll-free number).

Rev. Rul. 93-8, 1993-1 C.B. 125, 1993-5 I.R.B. 6.