8. Rev. Proc. 97-58, 1997-2 CB 587, 12/29/1997 deals with Group of answer choices

Change of accouring methods--computer hardware costs

Business use of automobiles

Magnetic media reporting

None of the above

9. Question 91 pts Rev. Proc. 2013-4, 2013-1 IRB 126, 12/31/2012 was superceded by Rev. Proc. 2014-4, 2014-1 IRB 125, 12/30/2013. Group of answer choices

True False

Question 10 Question 101 pts Which of the following is true about private letter rulings? Group of answer choices

PLRs are more authoritative revenue rulings.

PLRs have been added to the list of authorities constituting "substantial" authority.

PLRs are issued by the National Office of the IRS.

More than one of the above is correct.