IRS Tax Code and Revenue Rulings

Q: need help finding part of the Internal Revenue Code and revenue ruling

A: The Internal Revenue Code is part of the Code of Federal Regulations, found in gov docs AE 2.106/3:26. They need a part of the code, like 1.152-1. (a) and (c)

Revenue Rulings are found in the Cumulative Bulletin, shelved at T 22.25. If they need 58-1,62 that's 1958-1, pg 62, Rev Rul 58-67.