Using a citation search or a keyword search in the IRS Rulings and Releases database, find revenue ruling 2014-32.

a. Provide the citation to this ruling.

b. What code sections are discussed in the ruling?

c. What are the facts of the ruling?

d. What issues are decided in the ruling?

e. What did the IRS conclude with respect to these issues?

f. When viewing the ruling, click on the FTC button at the top. What are the paragraph numbers and headings or titles under which the ruling is cited in the federal tax coordinator 2D/

g. When viewing the ruling, check the citator to see in which other documents revenue ruling 2014-32 was cited. What did you find? Did revenue ruling 2014-32 affect any prior rulings? If so, which ones and how?