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Administrative Regulations and Rulings Briefly describe the facts, issues, and Service's holding for each of the following Revenue Rulings. Discuss whether each is still authoritative.

Administrative Regulations and Rulings

Briefly describe the facts, issues, and Service's holding for each of the following Revenue Rulings. Discuss whether each is still authoritative.

a. Rev. Rul.2002-80

b. Rev. Rul. 2001-31

c. Rec. Rul 98-13

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