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Guide for Completing Form 8823 - page 68 / 197

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68 / 197

  • 5.

    Rev. Rul. 90-89, 1990-2 C.B. 8

  • 6.

    Rev. Rul. 91-38, 1991-2 C.B. 3

  • 7.

    Rev. Rul. 2004-82, 2004-2 C.B. 350

  • 8.

    Rev. Proc. 94-65, 1994-2 CB 798

  • 9.

    Rev. Proc. 2004-38, 2004-2 C.B. 10, which supersedes Rev. Proc. 94-64, 1994-2

    • C.

      B. 797

  • 10.

    Rev. Proc 2003-82, 2003-2 C.B. 1097

  • 11.

    Notice 88-80, 1988-2 C.B. 396

  • 12.

    Notice 2008-79, 2008-40, I.R.B. 815

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Revised October 2009

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