Rev. Rul. 74-307

[dpav]

Can anybody provide a hyperlink to download the text of Rev. Rul. 74-307?

Much appreciated.

[Lois Baker]

Rev. Rul. 74-307

1974-2 C.B. 126 -- which is only available as a scanned (PDF) of the entire print volume.

It's huge, but it's here:

https://www.govinfo.gov/app/details/GOVPUB-T22-ee2c4caebb24235e8dfb1a5ff7ced434/context

 

[dpav]

Thank you very much Lois. That was very helpful.

[Peter Gulia]

To focus on just the one ruling:  http://www.legalbitstream.com/scripts/isyswebext.dll?op=get&uri=/isysquery/irl4f94/1/doc

But check it carefully against the government source Lois Baker furnished.

If you have Gary S. Lesser & Lawrence C. Starr, Life Insurance Answer Book (Wolters Kluwer 3d ed. 2002), Revenue Ruling 74-307 is discussed in Qs 4:3, 7:6, and 7:11.

[dpav]

Thank you Peter. The two seem to be identical.