Problem
Using the Federal Practice area, select the Citator 2nd and search for the keywords "2009-47" and answer the following questions.
• Why are so many documents retrieved for this citation?
• Use Find by Citation and locate Revenue Procedure 2009-47. What is thetitle?
• Identify by citation the effect this revenue procedure had on earlierpronouncements.
• Identify by citation the effect later pronouncements had on this revenue procedure.
• Is the revenue procedure that superseded 2009-47 still applicable to the current year?