where to find the details regarding IRS Ruling 84-53

[sparky8]

I searched the internet, but could not find the source document. Is this ruling public to everyone to use? 

[rjs]

You can find the text of Revenue Ruling 84-53 on page 160 of the Internal Revenue Cumulative Bulletin 1984-1 (page 172 of the PDF). It's a large file (109 MB) and the download is slow, so it might take a minute or two for the download to complete after you click the link.

[sparky8]

@rjs Thank you so much!