51. Briefly describe the subject of each of the following letter rulings. State the type [PLR, FSA, SCA, etc.] of each letter ruling.

1. 201903017:

2. 200130045

3. 201449010

4. 200245051

59. Read and summarize PLR 201838001.

60. Read and summarize TAM 201837014

69. What is the current status of each of the following revenue rulings?

1. Rev. Rul. 2014-27

2. Rev. Rul. 90-65

3. Rev. Rul. 87-34

77. What is the current status of each of the following IRS pronouncements?

1. Notice 2015-79

2. Revenue Ruling 2004-28

3. Revenue Procedure 93-15

4. Announcement 2014-24