Rev. Rul. 2019-19, 2019-36 I.R.B. 674
Distribution of Qualified Plan Benefits
Internal Revenue Service · Revenue Ruling · 2019
Source · Internal Revenue Bulletin
VI. Administrative GuidanceCurrent
← The Research Library
A Division of the Library
Administrative Guidance
Agency interpretive material — revenue rulings, advisory opinions, and policy statements.
§ I
Introduction
Scope of the Division
Administrative Guidance
78 catalogued
The Division of Administrative Guidance holds the interpretive output of federal and state agencies. The materials are catalogued by issuing body and read for the position the agency has taken.
§ II
What Belongs Here
The materials catalogued in this division.
A division collects materials of a single kind. The following are the working classes of record.
- 01
Revenue rulings and revenue procedures of the Internal Revenue Service
- 02
Advisory opinions of the Securities and Exchange Commission
- 03
Policy statements and bulletins of the federal banking agencies
§ III
Research Notes
How the division is read.
Notes for the reader on how the materials are catalogued and consulted.
- 01
Administrative guidance is read against the statute and regulation it interprets.
- 02
An agency position is recorded as the agency states it; weight is a question for the reader.
§ IV
Featured Authorities
A working selection from the division.
The following are representative entries. They have been catalogued and reviewed; the longer record opens by catalogue search.
Catalogue in preparation
Securities and Exchange Commission — No-Action Letters
Securities and Exchange Commission · No-Action Letter (collection)
Source · SEC Division of Corporation Finance
VI. Administrative GuidancePlaceholder — record in preparation
§ V
Related Collections
Subjects that draw upon this division.
The following Research Collections gather authority from this division alongside materials from elsewhere in the catalogue.
Collection
Consumer Credit
The federal consumer credit statutes and the regulations that implement them.
Draws from · Statutes · Regulations · Administrative Guidance
Collection
Taxation
The Internal Revenue Code, the Treasury regulations, and the interpretive guidance of the Service.
Draws from · Statutes · Regulations · Administrative Guidance
§ VII
Related Schools
Departments that read this division.
The Schools below draw their reading from this division. Each enters the Library by way of its own bibliography.
§ VIII
Bibliographic Note
How this division is cited.
Guidance is cited by issuing body and document number, with date.
Rev. Rul. 2019-19, 2019-36 I.R.B. 674
§ IX
Within the Library
Divisions that read alongside this one.
Authority does not respect divisional boundaries. The following divisions are consulted together with this one.
§ X
Authority Discovery
Browse this division by metadata.
These indexes are alternative metadata views of the same canonical authority records. They are not separate collections or archives.
Membership
Read the Administrative Guidance division as a member of the Society.
Every member of the Society may read every School of the Academy and every division of the Library. Founding Cohort applications are optional and free, open for 90 days once the Society opens the window, and reviewed by the Office of Administration; admission is a designation only. Society Membership dues are now open, and two certificate programs — the Certificate in Legal Research and the Certificate in Estate Administration — are open for enrollment to active Society Members from the Member Academy desk.
The Real Law Society · Est. MMXXVRead Law. Not Lore.™Vol. I — Folio I