| Rev. Rul. 53-84, 1953-1 CB 404 | 2:37 |
| Rev. Rul. 54-312, 1054-2 CB 327 | 3:8 |
| Rev. Rul. 55-31, 1955-1 CB 476 | 3:10 |
| Rev. Rul. 55-385, 1955-1 CB 100 | 1:11 |
| Rev. Rul. 56-694, 1956-2 C.B. 694 | 2:29 |
| Rev. Rul. 55-695, 1955-2 CB 410 | 2:24 |
| Rev. Rul. 57-21, 1957-1 CB 317 | 2:37 |
| Rev. Rul. 58-195, 1958-1 CB 329 | 1:11 |
| Rev. Rul. 58-505, 1958-2 CB 728 | 2:35 |
| Rev. Rul. 61-178, 1961-2 CB 153 | 2:37 |
| Rev. Rul. 66-162, 1966-1 CB 234 | 4:20 |
| Rev. Rul. 66-381, 1966-2 CB 499 | 2:14 |
| Rev. Rul. 67-101, 1967-1 CB 382 | 5:2 |
| Rev. Rul. 68-391, 1968-2 CB 180 | 5:3, 5:5 |
| Rev. Rul. 68-498, 1968-2 CB 377 | 1:11 |
| Rev. Rul. 68-801, 1968-2 CB 124 | 7:5 |
| Rev. Rul. 68-498, 1968-2 CB 377 | 1:11 |
| Rev. Rul. 69-184, 1969-1 CB 256 | 1:14 |
| Rev. Rul. 69-316, 1969-1 CB 263 | 4:20 |
| Rev. Rul. 69-525, 1969-2 CB 102 | 10:18 |
| Rev. Rul. 69-569, 1969-2 CB 91 | 2:36 |
| Rev. Rul. 70-252, 1970-1 CB 186 | 8:7 |
| Rev. Rul. 70-316, 1970-1 CB 91 | 10:18 |
| Rev. Rul. 70-470, 1970-2 CB 182 | 8:15 |
| Rev. Rul. 70-532, 1970-2 CB 95 | 10:18 |
| Rev. Rul. 70-572, 1970-2 CB 221 | 2:20 |
| Rev. Rul. 70-573, 1970-2 CB 221 | 2:20 |
| Rev. Rul. 70-630, 1970-2 CB 220 | 4:16 |
| Rev. Rul. 73-447, 1973-2 CB 135 | 5:2 |
| Rev. Rul. 73-591, 1973-2 CB 337 | 2:7 |
| Rev. Rul. 74–44, 1974-1 CB 287 | 3:1 |
| Rev. Rul. 74-389, 1974-2 CB 330 | 2:21 |
| Rev. Rul. 74-466, 1974-2 CB 131 | 2:46 |
| Rev. Rul. 74-62, 1974-1 CB 291 | 3:9 |
| Rev. Rul. 75-269, 1975-2 CB 401 | 3:7 |
| Rev. Rul. 75-41, 1975-1 CB 323 | 4:16 |
| Rev. Rul. 81-105, 1981-1 CB 256 | 13:3, 13:8 |
| Rev. Rul. 87-41, 1987-1 CB 296 | 2:1, 2:4, 2:6 - 2:10, 2:39, 2:44, 4:17 |
| Rev. Rul. 89-64, 1989-1 CB 91 | 7:5 |
| Rev. Rul. 91-30, 1991-1 CB 61 | 13:5 |
| Rev. Rul. 89-87, 1987-2 CB 81 | 4:67 |
| Rev. Proc. 2000-6, Sec. 14.04 | 4:44 |
| Rev. Proc. 2001-3, 2001-1 IRB 115 | 4:45 |
| Rev. Proc. 2002-6 | 4:69, 13:16, 13:17, 13:29 |
| Rev. Proc. 2002-15 | 1:7 |
| Rev. Proc. 2002-21 | passim |
| Rev. Proc. 2002-21, ¶3.05 | 18:5, 18-16 |
| Rev. Proc. 2002-21, ¶4.01 | 4:48, 4:50, 4:52, 4:53 |
| Rev. Proc. 2002-21, ¶4.01(3) | 4:48 |
| Rev. Proc. 2002-21, ¶4.01, ¶6.01 | 4:53 |
| Rev. Proc. 2002-21, ¶4.02(2) | 4:48 |
| Rev. Proc. 2002-21, ¶4.03 | 4:50 |
| Rev. Proc. 2002-21, ¶5.02(1) | 4:54, 4:66, 4:67 |
| Rev. Proc. 2002-21, ¶5.02(2) | 4:54, 4:55 |
| Rev. Proc. 2002-21, ¶5.02(3)(a) | 4:56 |
| Rev. Proc. 2002-21, ¶5.02(3)(b) | 4:56 |
| Rev. Proc. 2002-21, ¶5.02(4) | 4:56 |
| Rev. Proc. 2002-21, ¶5.02(5) | 4:69 |
| Rev. Proc. 2002-21, ¶5.03(2) | 4:54 |
| Rev. Proc. 2002-21, ¶5.03(3) | 4:54, 4:55 |
| Rev. Proc. 2002-21, ¶5.03(4) | 4:54 |
| Rev. Proc. 2002-21, ¶5.03(4)(a) | 4:56, 4:58, 4:61 |
| Rev. Proc. 2002-21, ¶5.03(4)(b) | 4:56 |
| Rev. Proc. 2002-21, ¶5.03(4)(c) | 4:56, 4:64 |
| Rev. Proc. 2002-21, ¶5.03(5) | 4:56 |
| Rev. Proc. 2002-21, ¶5.03(6) | 4:69 |
| Rev. Proc. 2002-21, ¶5.04(1) | 4:59, 4:61 |
| Rev. Proc. 2002-21, ¶5.04(1)(a) | 4:65 |
| Rev. Proc. 2002-21, ¶5.04(2) | 4:60, 4:63 |
| Rev. Proc. 2002-21, ¶5.05 | 4:62 |
| Rev. Proc. 2002-21, ¶5.06(1) | 4:69 |
| Rev. Proc. 2002-21, ¶5.06(2) | 4:50 |
| Rev. Proc. 2002-21, ¶5.08 | 4:51 |
| Rev. Proc. 2002-21, ¶5.09 | 4:51 |
| Rev. Proc. 2002-21, ¶6.01 | 4:48, 4:49, 4:53 |
| Rev. Proc. 2002-21, ¶6.02 | 4:48 |
| Rev. Proc. 2002-21, ¶6.03 | 4:48 |
| Rev. Proc. 2002-21, ¶6.04 | 4:7 |
| Rev. Proc. 2002-21, ¶6.05 | 4:4 |
| Rev. Proc. 2002-21, ¶7.01(1) | 4:72 |
| Rev. Proc. 2002-21, ¶7.01(3) | 4:70 |
| Rev. Proc. 2002-21, ¶7.02(1) | 4:69 |
| Rev. Proc. 2002-21, ¶7.02(2) | 4:69 |
| Rev. Proc. 2002-21, ¶7.02(3) | 4:71 |
| Rev. Proc. 2002-21, ¶9 | 4:48 |
| Rev. Proc. 2002-47 | 5:5 |