"Identify the topic of the following Treasury Regulations, Revenue Rulings, or Revenue Procedures:

26C.F.R. sec. 601.601(d)(2)(iii).

Reg. 301.63331

26 CFR Part 514.5

Treas. Reg. 1.4827(b)(1)(iii).

1.9561T(e)(5).

Rev. Proc. 8914, 19891C.B. 814

Rev. Rul. 201525, 201549 I.R.B. 695"