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Locate Ruling 2013-17 What are the relevant IRC sections that the revenue ruling interprets? What issue(s) does the revenue ruling address? Briefly summarize the revenue

Locate Ruling 2013-17 What are the relevant IRC sections that the revenue ruling interprets?

What issue(s) does the revenue ruling address?

Briefly summarize the revenue ruling's holdings (answers to the issues

Identify the principle authors of the revenue ruling

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