Revenue Ruling 90-1
Revenue Ruling 90-2
Revenue Ruling 90-3
Revenue Ruling 90-4   modified by Rev.Rul. 90-43
                                     modifying Rev.Rul. 88-71
Revenue Ruling 90-5   distinguished by Notice 95-17
Revenue Ruling 90-6
Revenue Ruling 90-7   revoking Rev.Rul. 68-633
Revenue Ruling 90-8
Revenue Ruling 90-9
Revenue Ruling 90-10  cited in Notice 90-21
Revenue Ruling 90-11
Revenue Ruling 90-12
Revenue Ruling 90-13  obsoleting Rev.Rul.(s) 79-257; 81-3
Revenue Ruling 90-14
Revenue Ruling 90-15
Revenue Ruling 90-16
Revenue Ruling 90-17  clarifying Rev.Rul.(s) 68-289; 77-458
Revenue Ruling 90-18  superseded by Rev.Rul. 93-2
                                      amplifying Rev.Rul.89-123
Revenue Ruling 90-19
Revenue Ruling 90-20
Revenue Ruling 90-21
Revenue Ruling 90-22
Revenue Ruling 90-23  amplified & clarified by Rev.Rul. 94-47
                                      distinguishing Rev.Rul.(s) 190; 59-371
                                      modifying Rev.Rul. 55-109
Revenue Ruling 90-24  cited in Rev.Proc. 92-44, Ann. 95-33
                                      revoking Rev.Rul. 73-124
Revenue Ruling 90-25  obsoleting Rev.Rul. 74-26
Revenue Ruling 90-26  cited in Rev.Proc. 91-48
Revenue Ruling 90-27  distinguished by Rev.Rul. 94-28
Revenue Ruling 90-28
Revenue Ruling 90-29
Revenue Ruling 90-30
Revenue Ruling 90-31  modifying Rev.Rul. 71-388, obsoleting Rev.Rul. 83-182
Revenue Ruling 90-32
Revenue Ruling 90-33
Revenue Ruling 90-34
Revenue Ruling 90-35  amplifying Rev.Rul. 74-241
                                      modifying & superseding Rev.Rul. 58-421
Revenue Ruling 90-36
Revenue Ruling 90-37
Revenue Ruling 90-38  cited in Rev.Proc. 92-85, Notice 94-38
                                      modifying Rev.Rul.(s) 75-56; 76-325
                                      revoking Rev.Rul. 70-539
Revenue Ruling 90-39
Revenue Ruling 90-40
Revenue Ruling 90-41
Revenue Ruling 90-42  revoking Rev.Proc. 77-440
Revenue Ruling 90-43  modified by Rev.Rul. 90-104
                                      modifying Rev.Rul. 90-4
Revenue Ruling 90-44
Revenue Ruling 90-45
Revenue Ruling 90-46
Revenue Ruling 90-47
Revenue Ruling 90-48
Revenue Ruling 90-49
Revenue Ruling 90-50
Revenue Ruling 90-51  obsoleting Rev.Rul. 80-171
Revenue Ruling 90-52
Revenue Ruling 90-53  superseded by Rev.Rul. 92-63
                                      supplementing Rev.Rul. 87-35
Revenue Ruling 90-54
Revenue Ruling 90-55
Revenue Ruling 90-56  amplifying Rev.Rul. 85-39
Revenue Ruling 90-57
Revenue Ruling 90-58
Revenue Ruling 90-59 superseded by Rev.Rul. 93-2
                                      amplifying Rev.Rul. 89-123
Revenue Ruling 90-60  modified & supplemented by Rev.Rul. 90-67
                                      cited in Rev.Rul.(s) 91-18; 91-37; 91-38; 91-44; 91-67; 92-27; 92-45; 92-70; 92-101; 93-25; 93-60; 93-83; 94-23; 94-34; 94-52; 94-71; 95-23; 95-44; 95-64; 95-83; 96-16; 96-33; 96-59; 97-16; 97-25; 97-34
Revenue Ruling 90-61  amplifying Rev.Rul. 87-59
Revenue Ruling 90-62
Revenue Ruling 90-63
Revenue Ruling 90-64  modifying & superseding Rev.Rul. 84-86
Revenue Ruling 90-65  amplifying Rev.Rul. 75-491, revoking Rev.Rul. 69-55
                                      corrected by Ann. 91-15
Revenue Ruling 90-66
Revenue Ruling 90-67  modifying & supplementing Rev.Rul. 90-60
Revenue Ruling 90-68  supplemented & superseded by Rev.Rul. 91-11
Revenue Ruling 90-69
Revenue Ruling 90-70
Revenue Ruling 90-71
Revenue Ruling 90-72  amplifying Rev.Rul. 65-251, revoking Rev.Rul. 77-347
Revenue Ruling 90-73  cited in Ann. 91-37
Revenue Ruling 90-74
Revenue Ruling 90-75
Revenue Ruling 90-76
Revenue Ruling 90-77
Revenue Ruling 90-78
Revenue Ruling 90-79
Revenue Ruling 90-80
Revenue Ruling 90-81
Revenue Ruling 90-82
Revenue Ruling 90-83
Revenue Ruling 90-84
Revenue Ruling 90-85
Revenue Ruling 90-86
Revenue Ruling 90-87
Revenue Ruling 90-88  cited in Rev.Rul.(s) 92-27; 92-45; 92-70; 92-101; 93-25; 93-60; 93-74; 93-83; 94-23; 94-34; 94-52; 94-71; 95-23; 95-44; 95-64; 95-83; 96-16; 96-45; 96-33; 96-59; 97-16; 97-25; 97-34
Revenue Ruling 90-89
Revenue Ruling 90-90
Revenue Ruling 90-91  modifying & superseding Rev.Rul. 87-138
Revenue Ruling 90-92
Revenue Ruling 90-93
Revenue Ruling 90-94
Revenue Ruling 90-95
Revenue Ruling 90-96  cited in Rev.Rul.(s) 91-59; 92-98; 93-77; 94-68; 95-77; 96-55
Revenue Ruling 90-97
Revenue Ruling 90-98  modifying Rev.Rul. 83-68
Revenue Ruling 90-99
Revenue Ruling 90-100
Revenue Ruling 90-101
Revenue Ruling 90-102
Revenue Ruling 90-103 modified by Rev.Rul. 92-81
                                       amplifying Rev.Rul. 82-38
Revenue Ruling 90-104 modifed by Rev.Rul. 91-64
                                       modifying Rev.Rul. 90-43
Revenue Ruling 90-105 cited in Ann. 90-144; 90-144A
Revenue Ruling 90-106 amplifying Rev.Rul. 80-74
Revenue Ruling 90-107
Revenue Ruling 90-108
Revenue Ruling 90-109 cited in T.D. 8675
Revenue Ruling 90-110
Revenue Ruling 90-111
Revenue Ruling 90-112

Revenue Ruling 91-1
Revenue Ruling 91-2
Revenue Ruling 91-3
Revenue Ruling 91-4    obsoleting Rev.Rul. 60-276, superseding Rev.Rul. 77-200
Revenue Ruling 91-5     modified and amplified by Rev.Rul. 92-86
Revenue Ruling 91-6
Revenue Ruling 91-7
Revenue Ruling 91-8     obsoleting Rev.Rul. (see this ruling for complete list)
Revenue Ruling 91-9
Revenue Ruling 91-10
Revenue Ruling 91-11   superseded & supplemented by Rev.Rul. 92-6,
                                       superseding and supplementing Rev.Rul. 90-68
Revenue Ruling 91-12   superseded & supplemented by Rev.Rul. 92-7,
                                       superseding and supplementing Rev.Rul. 89-129
Revenue Ruling 91-13
Revenue Ruling 91-14   revoking Rev.Rul. 57-441; Rev.Rul. 71-306
                                       modifying Rev.Rul. 72-604
Revenue Ruling 91-15
Revenue Ruling 91-16
Revenue Ruling 91-17   amplified by Rev.Proc. 92-25
Revenue Ruling 91-18
Revenue Ruling 91-19
Revenue Ruling 91-20
Revenue Ruling 91-21
Revenue Ruling 91-22   obsoleting Rev.Rul. 83-174; Rev.Rul. 84-107
                                       modifying Rev.Rul. 83-174
Revenue Ruling 91-23
Revenue Ruling 91-24
Revenue Ruling 91-25
Revenue Ruling 91-26   clarified by Ann. 92-16, revoking Rev.Rul. 72-596
Revenue Ruling 91-27   modifying & amplifying Rev.Rul. 86-130
Revenue Ruling 91-28
Revenue Ruling 91-29
Revenue Ruling 91-30   modified by Rev.Rul. 92-65
Revenue Ruling 91-31   amplifying Rev.Rul. 82-202
Revenue Ruling 91-32   modified by Ann. 91-86
Revenue Ruling 91-33
Revenue Ruling 91-34
Revenue Ruling 91-35
Revenue Ruling 91-36
Revenue Ruling 91-37
Revenue Ruling 91-38
Revenue Ruling 91-39
Revenue Ruling 91-40
Revenue Ruling 91-41
Revenue Ruling 91-42
Revenue Ruling 91-43
Revenue Ruling 91-44
Revenue Ruling 91-45
Revenue Ruling 91-46   obsoleting Rev.Rul. 66-314
Revenue Ruling 91-47
Revenue Ruling 91-48
Revenue Ruling 91-49
Revenue Ruling 91-50
Revenue Ruling 91-51   superseded by Rev.Rul. 93-2, amplifying Rev.Rul. 89-123
Revenue Ruling 91-52
Revenue Ruling 91-53
Revenue Ruling 91-54   suspending Rev.Rul. 67-395; Rev.Rul. 68-468
Revenue Ruling 91-55   revoking Rev.Rul. 75-36
Revenue Ruling 91-56
Revenue Ruling 91-57
Revenue Ruling 91-58   obsoleting Rev.Rul. 72-330; Rev.Rul. 72-598
Revenue Ruling 91-59
Revenue Ruling 91-60
Revenue Ruling 91-61
Revenue Ruling 91-62
Revenue Ruling 91-63
Revenue Ruling 91-64   modified by Rev.Rul. 92-35, modifying Rev.Rul. 90-104
Revenue Ruling 91-65
Revenue Ruling 91-66
Revenue Ruling 91-67
Revenue Ruling 91-68
Revenue Ruling 91-69
Revenue Ruling 91-70

Revenue Ruling 92-1
Revenue Ruling 92-2
Revenue Ruling 92-3
Revenue Ruling 92-4   obsoleting Rev.Rul. (see this ruling for a complete list)
Revenue Ruling 92-5   obsoleting Rev.Rul. (see this ruling for a complete list)
Revenue Ruling 92-6   superseded & supplemented by Rev.Rul. 93-14
                                     superseding & supplementing Rev.Rul. 91-11
Revenue Ruling 92-7   superseded & supplemented by Rev.Rul. 93-15
                                     superseding & supplementing Rev.Rul. 91-12
Revenue Ruling 92-8
Revenue Ruling 92-9
Revenue Ruling 92-10
Revenue Ruling 92-11
Revenue Ruling 92-12
Revenue Ruling 92-13
Revenue Ruling 92-14   superseding & amplifying Rev.Rul. 84-94
Revenue Ruling 92-15
Revenue Ruling 92-16
Revenue Ruling 92-17
Revenue Ruling 92-18   obsoleting Rev.Rul. (see this ruling for a complete list)
Revenue Ruling 92-19   supplemented by Rev.Rul. 93-58
                                       superseding, supplementing, & clarifying Rev.Rul. 87-26
Revenue Ruling 92-20
Revenue Ruling 92-21
Revenue Ruling 92-22
Revenue Ruling 92-23
Revenue Ruling 92-24
Revenue Ruling 92-25
Revenue Ruling 92-26
Revenue Ruling 92-27
Revenue Ruling 92-28
Revenue Ruling 92-29   modifying Rev.Rul. 70-40
Revenue Ruling 92-30   modifying Rev.Rul. 87-21
Revenue Ruling 92-31   obsoleting I.T. 3408
Revenue Ruling 92-32
Revenue Ruling 92-33
Revenue Ruling 92-34   superseded by Rev.Rul. 93-2, amplifying Rev.Rul. 89-123
Revenue Ruling 92-35   modified by Rev.Rul. 92-83, modifying Rev.Rul. 91-64
Revenue Ruling 92-36
Revenue Ruling 92-37
Revenue Ruling 92-38  modifying Rev.Rul. 74-549
Revenue Ruling 92-39
Revenue Ruling 92-40
Revenue Ruling 92-41  superseded by Rev.Rul. 93-2, amplifying Rev.Rul. 89-123
Revenue Ruling 92-42  superseded by Rev.Rul. 93-2. amplifying Rev.Rul. 89-123
Revenue Ruling 92-43
Revenue Ruling 92-44
Revenue Ruling 92-45
Revenue Ruling 92-46
Revenue Ruling 92-47
Revenue Ruling 92-48   superseding Notice 90-63, modifying Rev.Proc. 85-29
Revenue Ruling 92-49   amplifying Rev.Rul. 57-7
Revenue Ruling 92-50
Revenue Ruling 92-51   obsoleting Rev.Rul.(s) 64-131; 70-567; & 71-119
                                       modifying Rev.Rul.(s) 76-50; 82-177
Revenue Ruling 92-52
Revenue Ruling 92-53   distinguishing Rev.Rul. 91-31
Revenue Ruling 92-54   obsoleting Rev.Rul. 60-200
Revenue Ruling 92-55
Revenue Ruling 92-56   obsoleting Rev.Rul.(s) 74-248; 64-247
Revenue Ruling 92-57   modifying Rev.Rul.(s) 88-81; 82-165
Revenue Ruling 92-58
Revenue Ruling 92-59
Revenue Ruling 92-60
Revenue Ruling 92-61
Revenue Ruling 92-62   cited in Rev.Rul. 95-63
Revenue Ruling 92-63   corrected by Rev.Rul. 92-63A
Revenue Ruling 92-63A correcting Rev.Rul. 92-63
                                       modified by Rev.Rul. 95-63, revoking in part Rev.Rul. 87-35
                                       superseding Rev.Rul. 90-53
Revenue Ruling 92-64
Revenue Ruling 92-65   modifying Rev.Rul. 91-30
Revenue Ruling 92-66
Revenue Ruling 92-67
Revenue Ruling 92-68
Revenue Ruling 92-69
Revenue Ruling 92-70
Revenue Ruling 92-71
Revenue Ruling 92-72
Revenue Ruling 92-73
Revenue Ruling 92-74
Revenue Ruling 92-75   cited in Ann. 95-9, clarified by Rev.Proc. 96-13,
                                       modifying Rev.Rul.80-231, superseding Rev.Rul. 76-508
Revenue Ruling 92-76   obsoleting Rev.Rul. 81-135
Revenue Ruling 92-77
Revenue Ruling 92-78  cited in Notice 93-15
Revenue Ruling 92-79
Revenue Ruling 92-80   cited in Rev.Rul. 94-77 & Notice 96-7
Revenue Ruling 92-81   modifying Rev.Rul. 90-103
Revenue Ruling 92-82
Revenue Ruling 92-83   modified by Rev.Rul. 93-35, modifying Rev.Rul. 92-35
Revenue Ruling 92-84   obsoleted by T.D. 8600
Revenue Ruling 92-85
Revenue Ruling 92-86   cited in Rev.Rul. 92-85 & T.D. 8708
                                       modifying & amplifying Rev.Rul. 91-5
Revenue Ruling 92-87
Revenue Ruling 92-88   amplifying Rev.Rul. 89-123
                                       superseded by Rev.Rul. 93-2
Revenue Ruling 92-89
Revenue Ruling 92-90
Revenue Ruling 92-91   cited in Ann. 92-172
Revenue Ruling 92-92   distinguishing Rev.Rul.(s) 88-72; 77-306
Revenue Ruling 92-93
Revenue Ruling 92-94
Revenue Ruling 92-95
Revenue Ruling 92-96
Revenue Ruling 92-97   cited in Rev.Rul. 95-21
Revenue Ruling 92-98   cited in Rev.Rul.(s) 94-68;  93-77;   95-77;  96-55
Revenue Ruling 92-99
Revenue Ruling 92-100
Revenue Ruling 92-101 cited in Rev.Rul.(s) 93-25; 93-83;   93-74;  93-60;   95-23;  94-71;   94-52;  94-34;   94-23;  95-44;   95-64;  95-83;  96-16;   96-45;  96-33; 96-59;  97-16;  97-25;  97-34
Revenue Ruling 92-102
Revenue Ruling 92-103 obsoleting in part Rev.Rul. 85-200,
                                       obsoleting Rev.Rul.(s) 80-318; 73-315; 60-291
Revenue Ruling 92-104 cited in Rev.Rul. 93-58
Revenue Ruling 92-105
Revenue Ruling 92-106
Revenue Ruling 92-107
Revenue Ruling 92-108 cited in Notice 93-9, revoked by Rev.Rul. 93-8
Revenue Ruling 92-109
Revenue Ruling 92-110
Revenue Ruling 92-111

Revenue Ruling 93-1
Revenue Ruling 93-2   superseded by Rev.Rul. 94-2, amplified by Rev.Rul. 93-45
                                     superseding Rev.Rul.(s) 92-88; 92-42; 92-41; 92-34; 91-51; 90-59; 90-18; 89-123
Revenue Ruling 93-3
Revenue Ruling 93-4   modifying & superseding Rev.Rul. 77-214
Revenue Ruling 93-5
Revenue Ruling 93-6
Revenue Ruling 93-7
Revenue Ruling 93-8   cited in Notice 93-9, revoking Rev.Rul. 92-108
Revenue Ruling 93-9
Revenue Ruling 93-10
Revenue Ruling 93-11  modifying Rev.Rul. 85-141
Revenue Ruling 93-12
Revenue Ruling 93-13
Revenue Ruling 93-14  supplementing & superseding Rev.Rul. 92-6
Revenue Ruling 93-15  supplemented & superceded by Rev.Rul. 94-18
                                      supplementing & superceding Rev.Rul. 92-7
Revenue Ruling 93-16
Revenue Ruling 93-17
Revenue Ruling 93-18
Revenue Ruling 93-19
Revenue Ruling 93-20
Revenue Ruling 93-21  modifying Rev.Rul. 72-602
Revenue Ruling 93-22
Revenue Ruling 93-23
Revenue Ruling 93-24
Revenue Ruling 93-25
Revenue Ruling 93-26
Revenue Ruling 93-27
Revenue Ruling 93-28
Revenue Ruling 93-29
Revenue Ruling 93-30
Revenue Ruling 93-31
Revenue Ruling 93-32
Revenue Ruling 93-33
Revenue Ruling 93-34
Revenue Ruling 93-35  modified by Rev.Rul. 93-65
                                      modifying Rev.Rul. 92-83
Revenue Ruling 93-36
Revenue Ruling 93-37
Revenue Ruling 93-38  cited in Rev.Rul.(s) 93-49; 93-53; 93-81; 93-91; 93-92; 93-93; 94-5; 94-6; 94-30; 94-51; 94-79
Revenue Ruling 93-39
Revenue Ruling 93-40
Revenue Ruling 93-41
Revenue Ruling 93-42
Revenue Ruling 93-43
Revenue Ruling 93-44
Revenue Ruling 93-45  amplifying Rev.Rul. 93-2, superseded by Rev.Rul. 94-2
Revenue Ruling 93-46  cited in Rev.Rul. 94-48
Revenue Ruling 93-47
Revenue Ruling 93-48
Revenue Ruling 93-49
Revenue Ruling 93-50
Revenue Ruling 93-51
Revenue Ruling 93-52
Revenue Ruling 93-53
Revenue Ruling 93-54
Revenue Ruling 93-55
Revenue Ruling 93-56
Revenue Ruling 93-57
Revenue Ruling 93-58 cited in Rev.Rul. 95-4, supplementing Rev.Rul. 92-19
Revenue Ruling 93-59
Revenue Ruling 93-60
Revenue Ruling 93-61  revoking Rev.Rul. 75-83
Revenue Ruling 93-62  superceding Rev.Rul. 74-516
Revenue Ruling 93-63
Revenue Ruling 93-64
Revenue Ruling 93-65  modified by Rev.Rul. 94-17, modifying Rev.Rul. 93-35
Revenue Ruling 93-66
Revenue Ruling 93-67
Revenue Ruling 93-68
Revenue Ruling 93-69
Revenue Ruling 93-70  cited in Notice 94-37
Revenue Ruling 93-71
Revenue Ruling 93-72  clarifying Rev.Rul.(s) 76-481; 75-303; 75-302
Revenue Ruling 93-73  obsoleting Rev.Rul. 78-189
Revenue Ruling 93-74
Revenue Ruling 93-75  obsoleting Rev.Rul. 79-15
Revenue Ruling 93-76  amplifying & superseding Notice 93-45
                                      modified & clarified by Rev.Rul. 94-7
                                      modified, obsoleted in part, & superceded by Rev.Rul. 97-39
Revenue Ruling 93-77  cited in Rev.Rul.(s) 94-68; 95-77; 96-55
Revenue Ruling 93-78
Revenue Ruling 93-79  cited in P.L.R. 9609018
Revenue Ruling 93-80  clarifying & superceding Rev.Rul. 70-355
                                      revoking Rev.Rul. 76-189
Revenue Ruling 93-81
Revenue Ruling 93-82  cited in Rev.Rul. 94-11
Revenue Ruling 93-83  cited in Rev.Rul.(s) 94-23; 94-34; 94-52; 94-71; 95-23; 95-44; 95-64; 95-83; 96-16; 96-33; 96-45; 96-59; 97-16; 97-25; 97-34
Revenue Ruling 93-84  obsoleting Rev.Rul.(s) 70-344; 78-270; 82-277
Revenue Ruling 93-85
Revenue Ruling 93-86  amplifying Notice 93-29, obsoleting 83-82
Revenue Ruling 93-87  modifying & obsoleting (see this ruling for a complete list)
Revenue Ruling 93-88  obsoleted by Rev.Rul. 96-65, suspended by Notice 95-45
Revenue Ruling 93-89
Revenue Ruling 93-90  obsoleted by T.D. 8717
Revenue Ruling 93-91
Revenue Ruling 93-92
Revenue Ruling 93-93
Revenue Ruling 93-94

Revenue Ruling 94-1
Revenue Ruling 94-2   amplified by Rev.Rul. 94-10
                                     superceding Rev.Rul. 93-45; 93-2
                                     superceded by Rev.Rul. 95-2
Revenue Ruling 94-3
Revenue Ruling 94-4
Revenue Ruling 94-5
Revenue Ruling 94-6
Revenue Ruling 94-7   modifying & clarifying Rev.Rul. 93-76
Revenue Ruling 94-8   modifying Rev.Rul. 87-94
Revenue Ruling 94-9
Revenue Ruling 94-10  amplifying Rev.Rul. 94-2
                                      superseded by Rev.Rul. 95-2
Revenue Ruling 94-11  cited in Rev.Rul. 95-4, supplementing Rev.Rul. 92-19
Revenue Ruling 94-12  cited in Rev.Rul. 94-77; Notice 96-7
Revenue Ruling 94-13
Revenue Ruling 94-14  cited in Rev.Rul. 95-17; Notice 94-63
Revenue Ruling 94-15
Revenue Ruling 94-16  amplified by Rev.Rul. 94-65
                                      amplifying Rev.Rul. 67-284, clarifying Rev.Rul. 81-295
Revenue Ruling 94-17  modified by Rev.Rul. 94-66
                                      modifying Rev.Rul. 93-65
Revenue Ruling 94-18  supplemented & superseded by Rev.Rul. 95-11
                                      supplementing & superseding Rev.Rul. 93-15
Revenue Ruling 94-19  supplemented & superseded by Rev.Rul. 95-10
                                      supplementing & superseding Rev.Rul. 93-14
Revenue Ruling 94-20
Revenue Ruling 94-21
Revenue Ruling 94-22
Revenue Ruling 94-23
Revenue Ruling 94-24  amplifying Notice 93-12
Revenue Ruling 94-25
Revenue Ruling 94-26
Revenue Ruling 94-27
Revenue Ruling 94-28  cited in T.D. 8590, distinguishing Rev.Rul. 90-27
Revenue Ruling 94-29
Revenue Ruling 94-30
Revenue Ruling 94-31
Revenue Ruling 94-32
Revenue Ruling 94-33
Revenue Ruling 94-34
Revenue Ruling 94-35
Revenue Ruling 94-36
Revenue Ruling 94-37
Revenue Ruling 94-38  modifying Rev.Rul. 88-57
Revenue Ruling 94-39
Revenue Ruling 94-40  modified by Rev.Rul. 94-40A
                                      cited in Rev.Proc. 94-71; Ann. 94-84A
Revenue Ruling 94-40A  modifying Rev.Rul. 94-40
Revenue Ruling 94-41
Revenue Ruling 94-42  cited in Rev.Rul. 97-3
                                      clarifying & distinguishing Rev.Rul.(s) 76-78; 72-575; 72-134
Revenue Ruling 94-43  revoking Rev.Rul. 77-220
Revenue Ruling 94-44
Revenue Ruling 94-45  cited in Rev.Rul. 95-74, revoking Rev.Rul. 75-382
Revenue Ruling 94-46  cited in Rev.Proc. 94-48
Revenue Ruling 94-47  amplifying & clarifying Rev.Rul.(s) 90-23; 190
Revenue Ruling 94-48
Revenue Ruling 94-49
Revenue Ruling 94-50
Revenue Ruling 94-51
Revenue Ruling 94-52
Revenue Ruling 94-53
Revenue Ruling 94-54
Revenue Ruling 94-55
Revenue Ruling 94-56  modifying Rev.Rul. 87-95
Revenue Ruling 94-57
Revenue Ruling 94-58
Revenue Ruling 94-59
Revenue Ruling 94-60
Revenue Ruling 94-61
Revenue Ruling 94-62
Revenue Ruling 94-63
Revenue Ruling 94-64
Revenue Ruling 94-65  amplifying Rev.Rul. 94-16
Revenue Ruling 94-66  modified by Rev.Rul. 95-35
                                      modifying Rev.Rul. 94-17
Revenue Ruling 94-67
Revenue Ruling 94-68  cited in Rev.Rul. 95-77; 96-55
Revenue Ruling 94-69
Revenue Ruling 94-70  amplifying Rev.Rul. 73-463
Revenue Ruling 94-71  cited in Rev.Rul.(s) 95-23; 95-44; 95-64; 95-83; 96-16; 96-33; 96-45; 96-59; 97-16; 97-25; 97-34
Revenue Ruling 94-72
Revenue Ruling 94-73
Revenue Ruling 94-74
Revenue Ruling 94-75  clarifying & superseding Rev.Rul. 81-196
Revenue Ruling 94-76  cited in Rev.Proc.(s) 96-55; 97-41
Revenue Ruling 94-77  cited in Rev.Rul. 95-32; Notice 96-7
Revenue Ruling 94-78  modified & superseded by Rev.Rul. 95-15
Revenue Ruling 94-79
Revenue Ruling 94-80
Revenue Ruling 94-81

Revenue Ruling 95-1
Revenue Ruling 95-2   superseding Rev.Rul.(s) 94-10; 94-2
Revenue Ruling 95-3
Revenue Ruling 95-4   supplementing Rev.Rul. 92-19
Revenue Ruling 95-5
Revenue Ruling 95-6
Revenue Ruling 95-7
Revenue Ruling 95-8   cited in Rev.Rul.(s) 95-45; 95-26
Revenue Ruling 95-9
Revenue Ruling 95-10  superseded & supplemented by Rev.Rul 96-4
                                      superseding & supplementing Rev.Rul. 94-19
Revenue Ruling 95-11  superseded & supplemented by Rev.Rul. 96-5
                                      superseding & supplementing Rev.Rul. 94-18
Revenue Ruling 95-12
Revenue Ruling 95-13
Revenue Ruling 95-14
Revenue Ruling 95-15  modifying & superseding Rev.Rul. 94-78
Revenue Ruling 95-16  revoking Rev.Rul. 86-70
Revenue Ruling 95-17
Revenue Ruling 95-18
Revenue Ruling 95-19
Revenue Ruling 95-20
Revenue Ruling 95-21  obsoleting Rev.Rul. 71-301
Revenue Ruling 95-22
Revenue Ruling 95-23
Revenue Ruling 95-24
Revenue Ruling 95-25
Revenue Ruling 95-26  cited in Rev.Rul. 95-45
Revenue Ruling 95-27
Revenue Ruling 95-28
Revenue Ruling 95-29  corrected by Rev.Rul. 95-29A
Revenue Ruling 95-29A  correcting Rev.Rul. 95-29
Revenue Ruling 95-30
Revenue Ruling 95-31  obsoleting Notice 89-52
Revenue Ruling 95-32
Revenue Ruling 95-33  modified & superseded by Rev.Rul. 95-46
Revenue Ruling 95-34  obsoleting Rev.Rul.(s) 79-414; 79-415; 79-416; 79-417; 79-418
Revenue Ruling 95-35  modified by Rev.Rul. 95-66
                                      modifying Rev.Rul. 94-66
Revenue Ruling 95-36
Revenue Ruling 95-37  amplifying Rev.Rul.(s) 86-101; 84-52
                                      cited in Rev.Rul. 95-55
Revenue Ruling 95-38  cited in Rev.Rul. 97-13
Revenue Ruling 95-39
Revenue Ruling 95-40
Revenue Ruling 95-41
Revenue Ruling 95-42
Revenue Ruling 95-43
Revenue Ruling 95-44
Revenue Ruling 95-45
Revenue Ruling 95-46  modified & superseded by Rev.Rul. 95-59
                                      superseding & modifying Rev.Rul. 95-33
Revenue Ruling 95-47
Revenue Ruling 95-48
Revenue Ruling 95-49
Revenue Ruling 95-50
Revenue Ruling 95-51
Revenue Ruling 95-52  cited in Rev.Proc. 95-38
Revenue Ruling 95-53  clarifying & superseding Rev.Rul. 79-41
Revenue Ruling 95-54  cited in P.L.R. 9548016
Revenue Ruling 95-55
Revenue Ruling 95-56  obsoleting in part Rev.Rul. 87-89
                                      obsoleting Rev.Rul.(s) 84-152; 84-153; 85-163
Revenue Ruling 95-57
Revenue Ruling 95-58  cited in P.L.R.(s) 9610014; 9607008
                                      modifying Rev.Rul. 77-182
                                      revoking Rev.Rul.(s) 79-353; 81-51
Revenue Ruling 95-59  superseding & modifying Rev.Rul. 95-46
Revenue Ruling 95-60
Revenue Ruling 95-61
Revenue Ruling 95-62
Revenue Ruling 95-63  modifying & superseding Rev.Rul. 92-63
Revenue Ruling 95-64
Revenue Ruling 95-65
Revenue Ruling 95-66  modified by Rev.Rul. 96-25
                                      modifying Rev.Rul. 95-35
Revenue Ruling 95-67
Revenue Ruling 95-68  cited in Notice 97-43
Revenue Ruling 95-69
Revenue Ruling 95-70
Revenue Ruling 95-71  obsoleting (see this revenue ruling for a complete list)
Revenue Ruling 95-72
Revenue Ruling 95-73
Revenue Ruling 95-74
Revenue Ruling 95-75
Revenue Ruling 95-76
Revenue Ruling 95-77  cited in Rev.Rul. 96-55
Revenue Ruling 95-78
Revenue Ruling 95-79
Revenue Ruling 95-80  obsoleting Rev.Rul. 71-367
Revenue Ruling 95-81
Revenue Ruling 95-82
Revenue Ruling 95-83  cited in Rev.Rul.(s) 96-16; 96-33; 96-45; 96-59; 97-16; 97-25; 97-34

Revenue Ruling 96-1
Revenue Ruling 96-2   supplementing Rev.Rul. 92-19
Revenue Ruling 96-3   obsoleting Rev.Rul.(s) 66-307; 80-80
Revenue Ruling 96-4   superseded & supplemented by Rev.Rul. 96-63
                                     supplementing & superseding Rev.Rul. 95-10
Revenue Ruling 96-5   superseded & supplemented by Rev.Rul. 96-64
                                     supplementing & superseding Rev.Rul. 95-11
Revenue Ruling 96-6
Revenue Ruling 96-7   cited in Ann. 96-4
Revenue Ruling 96-8
Revenue Ruling 96-9
Revenue Ruling 96-10
Revenue Ruling 96-11
Revenue Ruling 96-12
Revenue Ruling 96-13
Revenue Ruling 96-14
Revenue Ruling 96-15
Revenue Ruling 96-16  cited in Rev.Rul.(s) 96-33; 96-45; 96-59; 97-16; 97-25; 97-34
Revenue Ruling 96-17
Revenue Ruling 96-18
Revenue Ruling 96-19
Revenue Ruling 96-20  cited in Ann. 96-18
Revenue Ruling 96-21  cited in Ann. 96-18
Revenue Ruling 96-22
Revenue Ruling 96-23
Revenue Ruling 96-24
Revenue Ruling 96-25  modifying Rev.Rul. 95-66
Revenue Ruling 96-26
Revenue Ruling 96-27
Revenue Ruling 96-28
Revenue Ruling 96-29  modifying Rev.Rul. 79-250
Revenue Ruling 96-30  modifying Rev.Rul. 75-406
Revenue Ruling 96-31
Revenue Ruling 96-32  clarifying Rev.Rul. 74-206
Revenue Ruling 96-33  cited in Rev.Rul.(s) 96-45; 96-59; 97-16; 97-25; 97-34
Revenue Ruling 96-34
Revenue Ruling 96-35
Revenue Ruling 96-36
Revenue Ruling 96-37
Revenue Ruling 96-38
Revenue Ruling 96-39
Revenue Ruling 96-41
Revenue Ruling 96-42
Revenue Ruling 96-43
Revenue Ruling 96-44
Revenue Ruling 96-45  cited in Rev.Rul.(s) 96-59; 97-16; 97-25; 97-34
Revenue Ruling 96-46
Revenue Ruling 96-47
Revenue Ruling 96-48  cited in Rev.Proc. 97-41
Revenue Ruling 96-49
Revenue Ruling 96-50
Revenue Ruling 96-51  revoking Rev.Rul. 74-70
Revenue Ruling 96-52
Revenue Ruling 96-53
Revenue Ruling 96-54
Revenue Ruling 96-55
Revenue Ruling 96-56
Revenue Ruling 96-57
Revenue Ruling 96-58
Revenue Ruling 96-59  cited in Rev.Rul.(s) 97-16; 97-25; 97-34
Revenue Ruling 96-60
Revenue Ruling 96-61
Revenue Ruling 96-62
Revenue Ruling 96-63  supplementing & superseding Rev.Rul. 96-4
Revenue Ruling 96-64  supplementing & superseding Rev.Rul. 96-5
Revenue Ruling 96-65  modifying Rev.Proc. 96-3
                                      obsoleting Rev.Rul.(s) 72-341; 84-92; 93-88

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

Revenue Ruling 98-1   cited in P.L.R.(s) 9822030; 9822031; 9822032; 9822033; 9822034
                                     cited in T.D. 8768
Revenue Ruling 98-2
Revenue Ruling 98-3  cited in Rev.Rul. 98-13
Revenue Ruling 98-4
Revenue Ruling 98-5
Revenue Ruling 98-6
Revenue Ruling 98-7
Revenue Ruling 98-8
Revenue Ruling 98-9
Revenue Ruling 98-10
Revenue Ruling 98-11
Revenue Ruling 98-12
Revenue Ruling 98-13
Revenue Ruling 98-14
Revenue Ruling 98-15
Revenue Ruling 98-16
Revenue Ruling 98-17
Revenue Ruling 98-18
Revenue Ruling 98-19
Revenue Ruling 98-20
Revenue Ruling 98-21
Revenue Ruling 98-22
Revenue Ruling 98-23
Revenue Ruling 98-24
Revenue Ruling 98-25
Revenue Ruling 98-26
Revenue Ruling 98-27
Revenue Ruling 98-28
Revenue Ruling 98-29
Revenue Ruling 98-30
Revenue Ruling 98-31
Revenue Ruling 98-32
Revenue Ruling 98-33
Revenue Ruling 98-34
Revenue Ruling 98-35
Revenue Ruling 98-36
Revenue Ruling 98-37
Revenue Ruling 98-38
Revenue Ruling 98-39
Revenue Ruling 98-40
Revenue Ruling 98-41
Revenue Ruling 98-42
Revenue Ruling 98-43
Revenue Ruling 98-44
Revenue Ruling 98-45
Revenue Ruling 98-46
Revenue Ruling 98-47
Revenue Ruling 98-48
Revenue Ruling 98-49
Revenue Ruling 98-50
Revenue Ruling 98-51
Revenue Ruling 98-52
Revenue Ruling 98-53
Revenue Ruling 98-54
Revenue Ruling 98-55
Revenue Ruling 98-56
Revenue Ruling 98-57
Revenue Ruling 98-58
Revenue Ruling 98-59
Revenue Ruling 98-60
Revenue Ruling 98-61
Revenue Ruling 98-62

Revenue Ruling 99-1
Revenue Ruling 99-2
Revenue Ruling 99-3
Revenue Ruling 99-4
Revenue Ruling 99-5
Revenue Ruling 99-6
Revenue Ruling 99-7
Revenue Ruling 99-8
Revenue Ruling 99-9
Revenue Ruling 99-10
Revenue Ruling 99-11
Revenue Ruling 99-12
Revenue Ruling 99-13
Revenue Ruling 99-14
Revenue Ruling 99-15
Revenue Ruling 99-16
Revenue Ruling 99-17
Revenue Ruling 99-18