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Provide the citation to the following Revenue Rulings:
1. The 23rd Revenue Ruling issued during 2017 and that can be found beginning on page 546
of the Internal Revenue Bulletin issued during the 49th week of 2017:
2. The 60th Revenue Ruling issued during 1998 and that can be found beginning on page 751
of the second volume of that year’s Cumulative Bulletin:
NYT 11.5
PLRs and TAMs
Answer the following questions based on the information just provided.
1. List two ways in which PLRs and TAMs differ.
2. What does the citation “PLR 201815005” tell you about this ruling?
EXERCISE
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6. Using a Citation Search or a Keyword Search in the IRS Rulings