Using a Citation Search or a Keyword Search in the IRS Rulings & Releases database, find Revenue Ruling2011-29.

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 issue is decided in the ruling?

e.What did the IRS conclude with respect to this issue?

f.When viewing the ruling, click on the "FTC" button at the top. What are the paragraph numbers and head-ings or titles under which this ruling is cited in the Federal Tax Coordinator 2d?

g.When viewing the ruling check the citator to see in what cases and rulings Revenue Ruling 2011-29 was cited.What did you find? Did Revenue Ruling 2011-29 affect any prior ruling(s)? If so, which one(s) and how?