22. Locate Revenue Rulings 2016-15 and 2017-2, identify the topics, and find the dates of the Revenue Ruling. What are the applicable Code Sections for each revenue ruling? Give the proper citations for these revenue rulings in the internal revenue bulletin.

23. Locate Revenue Procedures 2016-11 and 2017-3, identify the topics, and find the dates of these revenue procedures. What are the 3-5 most applicable Code Sections for each one? What IRS tax forms (if any) address the same topics?

30. What were the issue(s) involved in Brinks Glison & Leone, T.C. Memo 2016-20? What was the courts holding in this case?