Looking for old Revenue Ruling 80-155

[justanotheradmin]

Does anyone know where I can find old revenue rulings online? I am specifically looking for Revenue Ruling 80-155 which is the one that talks about money needing to be allocated if deposited by the end of the plan year. 

We are having a (hopefully brief) disagreement with an IQPA auditor, and I'd like to provide them with a copy, not just secondhand sources. 

[XTitan]

Try http://www.legalbitstream.com/

[Lois Baker]

Rev. Rul. 80-155 was published in 1980-1 C.B. 84 -- which is indeed online.

See page 102 of this large PDF (760 pages).

 

[justanotheradmin]

Thanks XTitan and Lois !

[Suzanne Wynn, JD, LLM Tax]

Lois Baker - you are amazing!

[Lois Baker]

Thanks, Suzanne -- "It's what we do". 

Actually, I've been quite surprised to learn how much history has been archived online by the agencies -- pretty much everything is out there somewhere if you can figure out where to look.

[Peter Gulia]

Beyond the Government Publishing Office:

If you want the older sources in convenient bound volumes with CCH's finding lists, indexing, keying to CCH Pension Plan Guide, and other editorial enhancements, CCH in 1989 published "Pre-1986 IRS Revenue Rulings" and "Pre-1986 IRS Tax Releases Other Than Revenue Rulings".

There are second-hand dealers who sell these.