Rev. Rul. 67-440

Revenue Procedure 67-6, C.B. 1967-1, 576, 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for the primary purpose of identifying and declaring obsolete those rulings which, although not specifically revoked or superseded, are considered not determinative with respect to future transactions.

In accordance with that program, a review has been made in the employment tax 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, or (3) the facts set forth are not sufficient to permit application of the current statute and regulations.

Revenue Ruling 67-140, C.B. 1967-1, 387, declared obsolete certain employment tax rulings published prior to 1953. Upon further review, those additional rulings listed below have been found not to be determinative with respect to future transactions, and they are hereby declared to be obsolete.

               Carriers Taxing Act (C.T.) ruling series

Other employment tax rulings published before 1953 are currently being reviewed. Therefore, failure to include any particular ruling in the foregoing lists, or in the lists appearing in Revenue Ruling 67-140, should not be construed as an indication that the ruling necessarily has continuing application to future transactions.