Formal Ruling 2013-08

Law Reference: 32 VSA 5820,
IRC 83; 3401(a),
Treasury Reg. 1.83-1(a), -6, -7,
32 VSA 5823(b)(3),
32 VSA 5822(a),
32 VSA 5825,
32 VSA 5841(a),
4 USC 114(a), (b)(1)(I),
26 USC 3121(v)(2)©,
Treasury Reg. 31.3121(b)(4)(ii), (v)(2).