Rev. Rul. 67-46
Rev. Rul. 67-46; 1967-1 C.B. 377
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Revenue Procedure 67-6, page 576, this Bulletin, announced a program for the review of rulings published in the Internal Revenue Bulletin before 1953 for the primary purpose of identifying and declaring obsolete those rulings which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.
In accordance with that program, a review has been made of the exempt organizations area, and it has been found that certain rulings are not determinative with respect to future transactions because (1) the applicable statutory provisions or regulations have been changed; (2) the ruling position is specifically covered by statute, regulations, or a subsequent published position; (3) the facts set forth are not sufficient to permit application of the current statute and regulations; or (4) the ruling relates solely to the tax status of a named organization. Therefore, the rulings listed below are hereby declared to be obsolete.
Appeals and review memorandum
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A.R.M. No. C.B. citation
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36 2, 208.
79 3, 235.
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Appeals and review recommendation
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A.R.R. No. C.B. citation
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218 3, 238.
2166 II-1, 155.
1159 I-2, 187.
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General Counsel's or Chief Counsel's memorandum
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G.C.M. No. C.B. citation
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388A V-2, 184.
1231 VI-1, 82.
3830 VII-1, 114.
4729 VII-2, 58.
5396 VII-2, 155.
5909 VIII-1, 177.
10232 XI-2, 104.
11653 XII-1, 121.
11705 XII-1, 57.
11817 XII-1, 56.
11893 XII-2, 124.
12333 XII-2, 68.
13602 XIII-2, 62.
19836 1938-2, 163.
20853 1938-2, 166.
21323 1940-1, 97.
21610 1939-2, 103.
23063 1942-1, 103.
23892 1943, 272.
24100 1944, 192.
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Income tax ruling
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I.T. No. C.B. citation
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1475 I-2, 184.
1541 I-2, 182.
1556 II-1, 157.
1745 II-2, 199.
1906 III-1, 270.
1961 III-1, 259.
1967 III-1, 259.
1979 III-1, 260.
1990 III-1, 249.
1991 III-1, 261.
1992 III-1, 261.
1999 III-1, 263.
2027 III-1, 250.
2106 III-2, 228.
2109 III-2, 224.
2207 IV-2, 75.
2236 IV-2, 206.
2248 IV-2, 78.
2251 V-1, 84.
2267 V-1, 84.
2270 V-1, 85.
2282 V-1, 80.
2283 V-1, 293.
2291 V-1, 82.
2317 V-2, 70.
2325 V-2, 63.
2334 VI-1, 82.
2425 VII-2, 153.
2437 VII-2, 292.
2458 VIII-1, 97.
2460 VIII-1, 98.
2463 VIII-1, 98.
2546 IX-2, 122.
2622 XI-1, 65.
2693 XII-1, 59.
2697 XII-1, 272.
2747 XII-2, 70.
2880 XIV-1, 95.
2933 XIV-2, 117.
2941 XIV-2, 297.
3124 1937-2, 123.
3228 1938-2, 161.
3258 1939-1, 123.
3360 1940-1, 50.
3487 1941-2, 123.
3550 1942-1, 104.
3552 1942-1, 105.
3612 1943, 1051.
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Solicitor's Law Opinion
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L.O. (or O.) No. C.B. citation
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790 1, 203.
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Mimeograph
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Mim. No. C.B. citation
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3537 VI-1, 81
3537 (Rev.) 1937-1, 100.
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Office decision
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O.D. No. C.B. citation
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62 1, 206.
63 1, 206.
64 1, 208.
65 1, 208.
190 1, 194.
252 1, 206.
280 1, 203.
293 1, 201.
312 1, 207.
318 1, 207.
389 2, 148.
439 2, 210.
522 2, 210.
528 2, 207.
573 3, 236.
703 3, 235.
704 3, 240.
705 3, 240.
744 3, 238.
768 4, 262.
780 4, 262.
866 4, 269.
953 4, 261.
993 5, 203.
1077 5, 203.
1088 5, 201.
1129 5, 201.
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Solicitor's memorandum
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S.M. or S. No. C.B. citation
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1140 1, 194.
1362 2, 152.
1469 III-1, 252.
1697 III-1, 248.
1705 III-1, 266.
1801 III-1, 264.
2114 III-2, 213.
2116 III-2, 209.
2133 III-2, 218.
2225 III-2, 211.
2268 III-2, 208.
2325 III-2, 226.
2553 III-2, 219.
2620 III-2, 221.
2988 IV-1, 217.
4523 V-1, 291.
4647 IV-2, 74.
5231 V-1, 291.
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Solicitor's opinion
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Sol. Op. No. C.B. citation
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57 3, 241.
68 3, 233.
78 3, 237.
156 III-1, 284.
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Advisory Tax Board recommendation
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T.B.R. No. C.B. citation
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33 1, 199.
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A few of the rulings listed above were published for the sole purpose of announcing that, under the facts and law then existing, named organizations were entitled to exemption from income tax and, in appropriate cases, that contributions to those organizations were deductible. The inclusion of those rulings in the above lists has no effect upon the current exemption status of any named organization which may still be in existence or upon the deductibility of contributions thereto. They are included because it no longer is the practice of the Internal Revenue Service to publish a ruling merely to announce the status of a named organization; instead, if contributions to an organization are deductible, the name of the organization is included in the Cumulative List, Publication No. 78.
Other exempt organizations rulings published prior to 1953 are currently being reviewed. Therefore, failure to include any particular ruling in the foregoing lists should not be construed as an indication that the ruling necessarily is determinative with respect to future transactions.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
