Cases from cite.case.law:

STAUFFER, v. INTERNAL REVENUE SERVICE,, 285 F. Supp. 3d 474 (D. Mass. 2017)

. . . . § 601.601(d)(2)(i)(b). . . .

SEAVIEW TRADING, LLC v. COMMISSIONER OF INTERNAL REVENUE,, 858 F.3d 1281 (9th Cir. 2017)

. . . . § 601.601(d)(2)(v)(d). . . . .

BOMBARDIER AEROSPACE CORPORATION, v. UNITED STATES, 831 F.3d 268 (5th Cir. 2016)

. . . . § 601.601(d)(2)(i)(a). . . .

NETJETS LARGE AIRCRAFT, INC. v. UNITED STATES, 80 F. Supp. 3d 743 (S.D. Ohio 2015)

. . . . § 601.601 (d)(2)(i)(b). . . .

BARNES GROUP, INC. AND SUBSIDIARIES, v. COMMISSIONER OF INTERNAL REVENUE,, 593 F. App'x 7 (2d Cir. 2014)

. . . relying upon Revenue Rulings “unless the facts and circumstances are substantially the same.” 26 C.F.R. 601.601 . . .

M. J. v., 142 T.C. 46 (T.C. 2014)

. . . Sec. 601.601(d)(2)(i)(a), Statement of Procedural Rules. . . . By contrast, section 601.601(d)(2)(i)(b), Statement of Procedural Rules, states that “[a] ‘Revenue Procedure . . .

In WORLDCOM, INC. v., 723 F.3d 346 (2d Cir. 2013)

. . . . § 601.601(d)(2)(v)(d)). . . .

In WORLDCOM, INC. v., 723 F.3d 346 (2d Cir. 2013)

. . . . § 601.601(d)(2)(v)(d)). . . .

v., 140 T.C. 230 (T.C. 2013)

. . . See 26 C.F.R. sec. 601.601(d)(2)(v)(e), Statement of Procedural Rules. . . .

ABSTON, v. COMMISSIONER OF INTERNAL REVENUE SERVICE,, 691 F.3d 992 (8th Cir. 2012)

. . . . § 601.601(d)(2)(vi). . . . Id. at § 601.601 (d)(2)(i)(b). . . .

TAPROOT ADMINISTRATIVE SERVICES, INC. v. COMMISSIONER OF INTERNAL REVENUE,, 679 F.3d 1109 (9th Cir. 2012)

. . . . § 601.601(d)(2)(i)(a)). . . .

ESTATE OF M. SMITH, Sr. W. M. Jr. Co- v. UNITED STATES,, 103 Fed. Cl. 533 (Fed. Cl. 2012)

. . . . § 601.601(d) (2012) (Revenue Rulings do not have the force and effect of Treasury Regulations, “but . . . Reg. § 601.601(e). “Of course, revenue rulings ... are not binding on this court.... . . .

FORD MOTOR COMPANY, v. UNITED STATES,, 94 Fed. Cl. 211 (Fed. Cl. 2010)

. . . . § 601.601(d)(2)(v)(c) (prescribing that new revenue rulings revoking or modifying old rulings “ordinarily . . .

v., 134 T.C. 190 (T.C. 2010)

. . . See 26 C.F.R. sec. 601.601(d)(2)(v)(c0, Statement of Procedural Rules (“Revenue Rulings * * * are published . . .

In LAS VEGAS MONORAIL COMPANY,, 429 B.R. 770 (Bankr. D. Nev. 2010)

. . . . § 601.601 (d)(2)(i)(a). . . . Id. § 601.601(d)(2)(v)(d). . . .

BLAK W. v., 133 T.C. 431 (T.C. 2009)

. . . prior to January 1, 2003 (see 26 CFR part 1 revised as of April 1, 2002, and 2002-28 I.R.B. 90 (see §601.601 . . . 2003 (see 26 CFR part 1 revised as of April 1, 2002, 2002-28 I.R.B. 90, and 2002-45 I.R.B. 818 (see §601.601 . . .

CONSOLIDATED EDISON COMPANY OF NEW YORK, INC. v. UNITED STATES,, 90 Fed. Cl. 228 (Fed. Cl. 2009)

. . . . § 601.601 (2009), with the following statement: However, since each Revenue Ruling represents the conclusion . . . conclusion in other cases unless the facts and circumstances are substantially the same. 26 C.F.R. § 601.601 . . . Revenue Ruling 99-14, by its terms, and in accordance with 26 C.F.R. § 601.601, emphasizes the fact specific . . .

v., 133 T.C. 202 (T.C. 2009)

. . . Sec. 601.601(d)(2)(i)(a), Statement of Procedural Rules. . . . See sec. 601.601(d)(2)(v)(d), Statement of Procedural Rules (“Revenue Rulings published in the Bulletin . . .

FORD MOTOR COMPANY, v. UNITED STATES,, 84 Fed. Cl. 168 (Fed. Cl. 2008)

. . . . § 601.601(d)(2)(v)(d) (noting that revenue rulings are “precedents to be used in the disposition of . . .

v., 131 T.C. 29 (T.C. 2008)

. . . See sec. 601.601(d)(1), Statement of Procedural Rules (“The Internal Revenue Bulletin is the authoritative . . . legislation, court decisions, and other items pertaining to internal revenue matters.”); see also id. sec. 601.601 . . .

KORNMAN ASSOCIATES, INC. LP, a TEFRA v. UNITED STATES GMK- GMK II, LP, a TEFRA v. I, a LP, a TEFRA v. I, a GMK- GMK II, LP, a TEFRA v., 527 F.3d 443 (5th Cir. 2008)

. . . . § 601.601(d)(2)(v)(d) (“Revenue Rulings ... do not have the force and effect of Treasury Department . . . invoke its authority to make rules with the force of law when promulgating revenue rulings. 26 C.F.R. § 601.601 . . . Reg. § 601.601(d)(2)(i)(a), we believe that the lack of notice-and-comment and the IRS’s own divergent . . .

TUALATIN VALLEY BUILDERS SUPPLY, INC. v. UNITED STATES, 522 F.3d 937 (9th Cir. 2008)

. . . .) § 601.601 (d)(2)(i)(b). . . . Id. § 601.601 (d)(2)(vi). .A taxpayer’s net operating loss for a given taxable year is the excess of . . . Reg. § 601.601 (d)(2)(i)(a). . . . Id. § 601.601 (d)(2)(v)(d). . . . . . § 601.601(d)(1). . . .

In LONG- DISTANCE TELEPHONE SERVICE FEDERAL EXCISE TAX REFUND LITIGATION. To v. v. v., 539 F. Supp. 2d 281 (D.C. Cir. 2008)

. . . . § 601.601(b)(2)(b), Moving along to the crux of the matter, Notice 2006-50 informs the reader: “The . . .

PSB v., 129 T.C. 131 (T.C. 2007)

. . . directly responsive to and limited in scope by the pivotal facts stated in the revenue ruling”, sec. 601.601 . . . published in the Bulletin do not have the force and effect of Treasury Department Regulations”, sec. 601.601 . . . specifically that revenue rulings “do not have the force and effect of Treasury Department Regulations”, sec. 601.601 . . .

MARANDOLA, Jr. v. UNITED STATES,, 76 Fed. Cl. 237 (Fed. Cl. 2007)

. . . . § 601.601(d)(2) ("Objectives and standards for publication of Revenue Rulings and Revenue Procedures . . . Reg. § 601.601(d)(2)(i)(fc). . . .

W. SWEDE, v. ROCHESTER CARPENTERS PENSION FUND, 467 F.3d 216 (2d Cir. 2006)

. . . . § 601.601 (d)(2)(i)(b) (2006). Cf. Estate of Shapiro v. . . .

v., 126 T.C. 96 (T.C. 2006)

. . . Saltzman, IRS Practice & Procedure, 2d ed., par. 3.02[2]; sec. 601.601, Statement of Procedural Rules . . .

FEDERAL NATIONAL MORTGAGE ASSOCIATION, v. UNITED STATES,, 379 F.3d 1303 (Fed. Cir. 2004)

. . . . § 601.601(d)(2)(i)(a) (2004). . . . Id. § 601.601(d)(2)(i)(b). . . .

FEDERAL NATIONAL MORTGAGE ASSOCIATION, v. UNITED STATES,, 379 F.3d 1303 (Fed. Cir. 2004)

. . . . § 601.601(d)(2)(i)(a) (2004). . . . Id. § 601.601(d)(2)(i)(b). . . .

FEDERAL NATIONAL MORTGAGE ASSOCIATION, v. UNITED STATES,, 56 Fed. Cl. 228 (Fed. Cl. 2003)

. . . . § 601.601(d)(2)(i)(a) (2002). . . . Reg. § 601.601(d)(2)(b) (2002). . . . Reg. § 601.601(d)(1) (2002) (emphasis added). . . .

A. V. v., 119 T.C. 157 (T.C. 2002)

. . . . * * * [Sec. 601.601(d)(2), Statement of Procedural Rules.] . . .

VONS COMPANIES, INC. v. UNITED STATES,, 51 Fed. Cl. 1 (Fed. Cl. 2001)

. . . . § 601.601(d)-(e) (2001). . . . Section 601.601(e) provides: (e) Taxpayers generally may rely upon Revenue Rulings published in the Bulletin . . .

TELECOM USA, INC. v. UNITED STATES, 192 F.3d 1068 (D.C. Cir. 1999)

. . . . § 601.601(d)(2)(v)(c£), it does constitute “an official interpretation by the Service,” id. § 601.601 . . .

DUKE ENERGY NATURAL GAS CORPORATION, v. COMMISSIONER OF INTERNAL REVENUE, GPA WGR, 172 F.3d 1255 (10th Cir. 1999)

. . . . § 601.601(d)(2)(i)(a); see also 26 C.F.R. § 601.601(d)(2)(i)(b) (describing the Revenue Procedure as . . .

BANKERS LIFE AND CASUALTY COMPANY, v. UNITED STATES, 142 F.3d 973 (7th Cir. 1998)

. . . . § 601.601 (West 1998)). . . .

ESTATE OF B. McLENDON, B. Jr. v. COMMISSIONER OF INTERNAL REVENUE, ESTATE OF B. McLENDON, B. Jr. v. COMMISSIONER OF INTERNAL REVENUE,, 135 F.3d 1017 (5th Cir. 1998)

. . . . § 601.601(e) provides that taxpayers may generally rely on published revenue rulings in determining . . . Reg. § 601.601(e) states: “Taxpayers generally may rely upon Revenue Rulings published in the Bulletin . . . Reg. § 601.601(d), which provides that revenue rulings "are published to provide precedents to be used . . . Reg. § 601.601(e), a factor not present in the Automobile Club or Dixon cases. . . .

STICHTING PENSIOENFONDS VOOR DE GEZONDHEID, GEESTELIJKE EN MAATSCHAPPELIJKE BELANGEN, v. UNITED STATES, 129 F.3d 195 (D.C. Cir. 1997)

. . . . § 601.601(d)(2)(v)(d) (1997). . . . . § 601.601(d)(2)(v)(e). . . .

ESTATE OF SHAPIRO, A. v. COMMISSIONER OF INTERNAL REVENUE,, 111 F.3d 1010 (2d Cir. 1997)

. . . . § 601.601(d)(2)(i)(b) (“A ‘Revenue Procedure’ is a statement of procedure____”) (emphasis added), with . . . id. § 601.601(d)(2)(v)(a) (“[Communications involving substantive tax law ... are published in the form . . .

ABC RENTALS OF SAN ANTONIO, INC. R. L. P. R. v. COMMISSIONER OF INTERNAL REVENUE,, 97 F.3d 392 (10th Cir. 1996)

. . . . §§ 301.7805-1(a); 601.601(a). . . .

S. NALLE, III, v. COMMISSIONER OF INTERNAL REVENUE, A. BETTS I. v. COMMISSIONER OF INTERNAL REVENUE,, 997 F.2d 1134 (5th Cir. 1993)

. . . . § 601.601(a)(1). . . . .

v., 96 T.C. 204 (T.C. 1991)

. . . See also sec. 601.601(d)(2)(i)(b), Statement of Procedural Rules; Rev. . . .

S. COHEN, D. v. COMMISSIONER OF INTERNAL REVENUE,, 910 F.2d 422 (7th Cir. 1990)

. . . . § 601.601 (1989), provides some support for this proposition. . . . Section 601.601(d)(2) defines a "revenue ruling” as “an official interpretation” of the law and a "revenue . . .

DILLON, READ CO. INC. Co. v. UNITED STATES,, 875 F.2d 293 (Fed. Cir. 1989)

. . . . § 601.601(d)(2)(i)(b); Rev. Proc. 86-15, 1986-1 CB 544 § 3.02. . . . . § 601.601(d)(1); 6 CCH Internal Revenue Manual (Admin.) ch. (ll)152(2)-(8), at 35,107. . . .

DILLON, READ CO. INC. Co. v. UNITED STATES,, 875 F.2d 293 (Fed. Cir. 1989)

. . . . § 601.601(d)(2)(i)(b); Rev. Proc. 86-15, 1986-1 CB 544 § 3.02. . . . . § 601.601(d)(1); 6 CCH Internal Revenue Manual (Admin.) ch. (ll)152(2)-(8), at 35,107. . . .

v., 90 T.C. 1207 (T.C. 1988)

. . . See sec. 601.601(a) and (b), Procedural Regs. . . .

AMERICAN MEDICAL ASSOCIATION, v. UNITED STATES, 688 F. Supp. 358 (N.D. Ill. 1988)

. . . . § 601.601(a)(2)) does not limit the publication and notice procedure to the APA § 553 mandate: Where . . . Reg. § 601.601(a)(2)) was substantively identical to the current version of that regulation quoted in . . .

L. v., 88 T.C. 529 (T.C. 1987)

. . . See Statement of Procedural Rules, 26 C.F.R. sec. 601.601(d)(2)(v)(e). . . .

S. P. v., 87 T.C. 1087 (T.C. 1986)

. . . , by any officer or employee of the Service as a precedent in the disposition of other cases” (sec. 601.601 . . .

J. M. WARD, v. COMMISSIONER OF INTERNAL REVENUE SERVICE,, 784 F.2d 1424 (9th Cir. 1986)

. . . . § 601.601(d) (1986). These contentions lack merit.- a. . . . COMPLIANCE WITH IRS STATEMENT OF PROCEDURAL RULES, 26 C.F.R. § 601.601(d) The Wards contend that the . . . Section 601.601(d) fails to meet the first prong of the test. . . . Section 601.601(d), by its own language, is a policy statement. . . . Accordingly, noncompliance with section 601.601(d) does not invalidate Treas.Reg. § 1.612-3(b)(3). . . .

C. v., 86 T.C. 243 (T.C. 1986)

. . . See Statement of Procedural Rules, 26 C.F.R. sec. 601.601(d)(2)(v)(e). . . .

SILCO, INC. v. UNITED STATES, 779 F.2d 282 (5th Cir. 1986)

. . . . § 601.601(e) provides that taxpayers may generally rely on published revenue rulings in determining . . .

OXFORD ORPHANAGE, INC. W. III, Co- v. UNITED STATES OXFORD ORPHANAGE, INC. W. III, Co- v. UNITED STATES, 775 F.2d 570 (4th Cir. 1985)

. . . See 26 C.F.R. 601.601(d) (1985). . . .

REDHOUSE, Jr. v. COMMISSIONER OF INTERNAL REVENUE,, 728 F.2d 1249 (9th Cir. 1984)

. . . . § 601.601(a)(2)-(3). A. . . .

E. v., 81 T.C. 17 (T.C. 1983)

. . . See also sec. 601.601(d), IRS Statement of Procedural Rules, 26 C.F.R. Part 601. . . . Wendland, the parties entered into the transaction within 8 weeks after publication. 26 C.F.R. sec. 601.601 . . .

CITY GAS COMPANY OF FLORIDA, v. COMMISSIONER OF INTERNAL REVENUE,, 689 F.2d 943 (11th Cir. 1982)

. . . . § 601.601 (d)(2)(v)(cf) (1981), it is “not without weight and is entitled to respectful consideration . . .

P. C. v., 79 T.C. 355 (T.C. 1982)

. . . See sec. 601.601(a)(2), Statement of Procedural Rules. 5 U.S.C. sec. 553(d) provides as follows: (d) . . .

F. Jr. E. v., 69 T.C. 440 (T.C. 1977)

. . . limiting its retroactivity is supported by the language of section 7805(b) as well as by 26 C.F.R. sec. 601.601 . . . cover a prepayment for an indefinite period which may possibly extend beyond 5 years. 26 C.F.R. sec. 601.601 . . . relating to the internal revenue laws, shall be applied without retroactive effect. 26 C.F.R. sec. 601.601 . . .

TAX ANALYSTS AND ADVOCATES F. v. INTERNAL REVENUE SERVICE, 362 F. Supp. 1298 (D.D.C. 1973)

. . . . § 601.601 (Rules and Regulations) 26 C.F.R. § 601.201 (Rulings and Determinations Letters) ; 26 C.F.R . . .

M. LESSER, v. UNITED STATES, 242 F. Supp. 486 (E.D.N.Y. 1965)

. . . . § 601.601, it is likewise applicable to the code now in effect. . . .