Anyone know how I could obtain rev rul 71-446? And is there a website where one can pull up rev procs, rev rulings, IRS notices, etc.?

I doubt that one is online. You have my sympathy for having a need to read it. Email me your fax number and I will try to send you a copy.

Try this site for looking up revenue rulings...

http://www.taxlinks.com/mainnetscape.htm

Pax I don't believe I know your email address.

Gary

you can send email from the "profile"

I could not get the link above to work. Let's try this one:
http://www.taxlinks.com/rulings/findinglis...evrulmaster.htm

pax
me fax is 770.798.9936
gary