Table of Contents

• Rev. Rul. 2008-17
  • Purpose
  • Background
  • Table I
  • Table II
  • CHANGES TO REV. RUL. 2001-48
  • TO CLAIM AN EXEMPTION
  • EFFECT ON OTHER REVENUE RULINGS
  • DRAFTING INFORMATION
• Rev. Rul. 2008-15
  • ISSUES
  • FACTS
    • Situation 1
    • Situation 2
    • Situation 3
    • Situation 4
  • LAW AND ANALYSIS
    • Situation 1
    • Situation 2
    • Situation 3
    • Situation 4
  • HOLDINGS
  • EFFECT ON OTHER REVENUE RULING(S)
  • DRAFTING INFORMATION