Rev. Rul. 83-93
Rev. Rul. 83-93; 1983-1 C.B. 364
DOCUMENT ATTRIBUTES
- Cross-Reference
26 CFR 301.7805-1: Rules and regulations.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Citations: Rev. Rul. 83-93; 1983-1 C.B. 364
The Internal Revenue Service has reviewed the position taken in Rev. Rul. 77-319, 1977-2 C.B. 48, in view of the Omnibus Budget Reconciliation Act of 1981, Pub. L. 97-35, 95 Stat. 357, 97th Cong., 2d Sess. (1981), and now concludes that Rev. Rul. 77-319 is obsolete.
DOCUMENT ATTRIBUTES
- Cross-Reference
26 CFR 301.7805-1: Rules and regulations.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
