Bulletin No. 2018–28 July 9, 2018

pealed; (2) the ruling position is specifically covered by a statute, regulation, or subsequent published position; or (3) the facts set forth no longer exist or are not sufficiently described to permit clear application of the current statute and regulations. This revenue ruling obsoletes revenue rulings that addressed issues arising under section 3121(b)(8)(B) of the Internal Revenue Code of 1954 (the 1954 Code), which provided an exemption from Federal Insurance Contributions Act for tax-exempt organizations, and section 3121(k) of the 1954 Code, which provided for a waiver of the exemption. These 1954 Code sections were amended and repealed by the Social Security Amendments of 1983, Pub. L. No. 98–21, § 102, 97 Stat. 65, 70–71 (1983).