Revenue Ruling 97-1
Revenue Ruling 97-2   supplementing Rev.Rul. 92-19
Revenue Ruling 97-3
Revenue Ruling 97-4
Revenue Ruling 97-5   revoking Rev.Rul. 70-480
Revenue Ruling 97-6
Revenue Ruling 97-7
Revenue Ruling 97-8
Revenue Ruling 97-9   clarifying Rev.Rul. 73-201
                               obsoleting Rev.Rul. 78-325
Revenue Ruling 97-10
Revenue Ruling 97-11
Revenue Ruling 97-12
Revenue Ruling 97-13  cited in Rev.Rul. 98-22
Revenue Ruling 97-14
Revenue Ruling 97-15
Revenue Ruling 97-16  cited in Rev.Rul.(s) 97-25; 97-34
                               corrected by Rev.Rul. 98-3
Revenue Ruling 97-17
Revenue Ruling 97-18
Revenue Ruling 97-19
Revenue Ruling 97-20
Revenue Ruling 97-21
Revenue Ruling 97-22
Revenue Ruling 97-23
Revenue Ruling 97-24
Revenue Ruling 97-25  cited in Rev.Rul. 97-34
                                corrected by Rev.Rul. 98-3
Revenue Ruling 97-26
Revenue Ruling 97-27  cited in Rev.Proc. 97-43
Revenue Ruling 97-28
Revenue Ruling 97-29
Revenue Ruling 97-30
Revenue Ruling 97-31  corrected by Ann. 97-75
                                supplementing Rev.Rul. 89-42
Revenue Ruling 97-32
Revenue Ruling 97-33
Revenue Ruling 97-34  corrected by Rev.Rul. 98-3
Revenue Ruling 97-35
Revenue Ruling 97-36
Revenue Ruling 97-37
Revenue Ruling 97-38
Revenue Ruling 97-39  cited in Rev.Proc. 97-43
                                modifying, obsoleting in part, & superseding Rev.Rul. 93-76
                                obsoleting Notice 97-37
Revenue Ruling 97-40
Revenue Ruling 97-41
Revenue Ruling 97-42  cited in Rev.Proc. 97-44
Revenue Ruling 97-43
Revenue Ruling 97-44
Revenue Ruling 97-45
Revenue Ruling 97-46
Revenue Ruling 97-47
Revenue Ruling 97-48
Revenue Ruling 97-49
Revenue Ruling 97-50
Revenue Ruling 97-51
Revenue Ruling 97-52
Revenue Ruling 97-53  cited in Rev.Rul. 98-17
Revenue Ruling 97-54
Revenue Ruling 97-55
Revenue Ruling 97-56
Revenue Ruling 97-57