Use the Tax Law resources of Nexis Uni $($see video in Content$>$Tax Research$),$ Find, Download, and Read Rev. Rul. $68-55,1968-1$ C$.$B$.140.$

Then write a short summary of the facts$/$issues and conclusions of the selected Revenue Ruling

Once you get a sense of the topic, and maybe even a code section or other

citations, you can turn to Nexis Uni $($in the Tax Law library$)$ to pull up specific

legislative, administrative, or judicial authority