The 2007-14 cluster
The four Revenue Rulings in the baseline — Rev. Rul. 2007-19, 2007-20, 2007-21, and 2007-22 — were published together in Internal Revenue Bulletin 2007-14 and jointly address the class of frivolous positions the Service will not entertain in the administration of the federal income tax.
Deferrals
Rulings requiring canonical print-source ingestion — Rev. Rul. 68-591 and Rev. Rul. 79-24 — remain deferred with evidence. They are editorially approved and will be added when a canonical print source is reconciled.
