Rev. Rul. 67-199
Rev. Rul. 67-199; 1967-1 C.B. 390
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- Tax Analysts Electronic Citationnot available
Citations: Rev. Rul. 67-199; 1967-1 C.B. 390
Revenue Procedure 67-6, page 576, this Bulletin, announced a program for reviewing rulings published in the Internal Revenue Bulletin prior to 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for the primary purpose of identifying and declaring obsolete those rulings which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.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 and based on the review of certain rulings which have primary application in the excise tax area, the rulings listed below are hereby declared to be obsolete.
Office Decision (O.D.) ruling series
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O.D. No. C.B. citation 1
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1 December, 1920, 26.
2 December, 1920, 45.
4 December, 1920, 63.
5 December, 1920, 63.
6 December, 1920, 63.
7 December, 1920, 63.
8 December, 1920, 63.
9 December, 1920, 64.
10 December, 1920, 64.
11 December, 1920, 64.
12 December, 1920, 67.
13 December, 1920, 67.
14 December, 1920, 74.
15 December, 1920, 79.
16 December, 1920, 80.
17 December, 1920, 86.
18 December, 1920, 87.
19 December, 1920, 87.
20 December, 1920, 106.
21 January-June, 1921, 13.
22 January-June, 1921, 14.
23 January-June, 1921, 15.
24 January-June, 1921, 15.
25 January-June, 1921, 17.
26 January-June, 1921, 18.
28 January-June, 1921, 27.
29 January-June, 1921, 31.
30 January-June, 1921, 32.
31 January-June, 1921, 44.
32 January-June, 1921, 45.
33 January-June, 1921, 46.
34 January-June, 1921, 47.
35 January-June, 1921, 48.
36 January-June, 1921, 49.
37 January-June, 1921, 49.
38 January-June, 1921, 50.
39 January-June, 1921, 56.
40 January-June, 1921, 57.
41 January-June, 1921, 59.
42 January-June, 1921, 62.
43 January-June, 1921, 62.
44 January-June, 1921, 63.
45 January-June, 1921, 71.
46 January-June, 1921, 71.
47 January-June, 1921, 79.
48 January-June, 1921, 81.
49 January-June, 1921, 84.
50 January-June, 1921, 85.
51 January-June, 1921, 86.
52 January-June, 1921, 86.
53 January-June, 1921, 86.
55 January-June, 1921, 87.
56 January-June, 1921, 88.
57 January-June, 1921, 89.
58 January-June, 1921, 92.
59 January-June, 1921, 10
60 January-June, 1921, 17.
61 January-June, 1921, 22.
63 January-June, 1921, 40.
64 January-June, 1921, 60.
65 January-June, 1921, 73.
66 January-June, 1921, 75.
67 January-June, 1921, 82.
69 January-June, 1921, 83.
70 January-June, 1921, 83.
71 January-June, 1921, 83.
72 January-June, 1921, 86.
73 January-June, 1921, 89.
74 January-June, 1921, 9.
75 January-June, 1921, 16.
76 January-June, 1921, 21.
77 January-June, 1921, 50.
78 January-June, 1921, 59.
79 January-June, 1921, 61.
80 January-June, 1921, 62.
81 January-June, 1921, 68.
82 January-June, 1921, 71.
83 January-June, 1921, 72.
84 January-June, 1921, 73.
85 January-June, 1921, 75.
86 January-June, 1921, 79.
87 January-June, 1921, 79.
88 January-June, 1921, 84.
89 January-June, 1921, 90.
90 January-June, 1921, 10.
91 January-June, 1921, 11.
92 January-June, 1921, 14.
93 January-June, 1921, 15.
94 January-June, 1921, 18.
95 January-June, 1921, 18.
96 January-June, 1921, 20.
97 January-June, 1921, 21.
98 January-June, 1921, 31.
99 January-June, 1921, 32.
Office Decision (O.D.) ruling series
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O.D. No. C.B. citation 1
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100 January-June, 1921, 41.
101 January-June, 1921, 44.
102 January-June, 1921, 45.
103 January-June, 1921, 47.
104 January-June, 1921, 62.
105 January-June, 1921, 74.
106 January-June, 1921, 82.
107 January-June, 1921, 84.
108 January-June, 1921, 84.
109 January-June, 1921, 91.
110 January-June, 1921, 90.
111 January-June, 1921, 18.
112 January-June, 1921, 22.
113 January-June, 1921, 30.
114 January-June, 1921, 33.
115 January-June, 1921, 34.
116 January-June, 1921, 43.
117 January-June, 1921, 43.
118 January-June, 1921, 43.
119 January-June, 1921, 46.
120 January-June, 1921, 46.
121 January-June, 1921, 47.
122 January-June, 1921, 47.
123 January-June, 1921, 48.
124 January-June, 1921, 54.
125 January-June, 1921, 58.
126 January-June, 1921, 58.
127 January-June, 1921, 74.
128 January-June, 1921, 84.
129 January-June, 1921, 85.
130 January-June, 1921, 85.
131 January-June, 1921, 94.
132 January-June, 1921, 41.
133 January-June, 1921, 41.
134 January-June, 1921, 60.
135 January-June, 1921, 62.
136 January-June, 1921, 80.
137 January-June, 1921, 88.
138 January-June, 1921, 92.
139 January-June, 1921, 93.
140 July-December, 1921, 10.
141 July-December, 1921, 11.
142 July-December, 1921, 24.
143 July-December, 1921, 47.
144 July-December, 1921, 68.
145 July-December, 1921, 7.
146 July-December, 1921, 30.
147 July-December, 1921, 34.
148 July-December, 1921, 36.
149 July-December, 1921, 41.
150 July-December, 1921, 43.
151 July-December, 1921, 43.
152 July-December, 1921, 47.
153 July-December, 1921, 48.
154 July-December, 1921, 49.
155 July-December, 1921, 58.
156 July-December, 1921, 59.
157 July-December, 1921, 60.
158 July-December, 1921, 64.
159 July-December, 1921, 4.
160 July-December, 1921, 5.
161 July-December, 1921, 6.
162 July-December, 1921, 7.
163 July-December, 1921, 7.
164 July-December, 1921, 7.
165 July-December, 1921, 11.
166 July-December, 1921, 23.
167 July-December, 1921, 25.
168 July-December, 1921, 28.
169 July-December, 1921, 38.
170 July-December, 1921, 41.
171 July-December, 1921, 43.
172 July-December, 1921, 68.
173 July-December, 1921, 26.
174 July-December, 1921, 53.
175 July-December, 1921, 54.
176 July-December, 1921, 57.
177 July-December, 1921, 61.
178 July-December, 1921, 62.
179 July-December, 1921, 63.
180 July-December, 1921, 64.
181 July-December, 1921, 64.
182 July-December, 1921, 64.
183 July-December, 1921, 66.
185 July-December, 1921, 1.
186 July-December, 1921, 3.
187 July-December, 1921, 23.
188 July-December, 1921, 42.
189 July-December, 1921, 44.
190 July-December, 1921, 45.
191 July-December, 1921, 48.
192 July-December, 1921, 53.
193 July-December, 1921, 71.
194 July-December, 1921, 71.
195 July-December, 1921, 4.
196 July-December, 1921, 24.
197 July-December, 1921, 48.
198 July-December, 1921, 50.
199 July-December, 1921, 64.
200 July-December, 1921, 73.
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1 The C.B. citations for the O.D. series and certain rulings
from other series relate to three Sales Tax Rulings Bulletins issued
in 1920 and 1921. The Bulletins are identified as follows: Sales Tax
Rulings Bulletin No. ST-1-20 (December, 1920); Sales Tax Rulings
Cumulative Bulletin (January-June, 1921); and Sales Tax Rulings
Cumulative Bulletin (July-December, 1921).
Sales Tax (S.T.) ruling series
--------------------------------------------------------------------
S.T. No. C.B. citation
--------------------------------------------------------------------
357 I-1, 434.
358 I-1, 450.
359 I-1, 431.
360 I-1, 432.
361 I-1, 432.
362 I-1, 432.
363 I-1, 433.
364 I-1, 433.
365 I-1, 433.
366 I-1, 439.
367 I-1, 443.
368 I-1, 435.
369 I-1, 431.
370 I-1, 431.
371 I-1, 432.
372 I-1, 442.
374 I-1, 448.
376 I-1, 451.
378 I-1, 440.
379 I-1, 443.
380 I-1, 444.
381 I-1, 448.
382 I-1, 449.
382A I-2, 290.
383 I-2, 297.
384 I-2, 281.
385 I-2, 284.
386 I-2, 284.
387 I-2, 291.
388 I-2, 296.
389 I-2, 308.
390 I-2, 280.
391 I-2, 293.
392 I-2, 294.
395 I-2, 295.
396 I-2, 296.
397 I-2, 289.
398 I-2, 306.
399 I-2, 309.
400 I-2, 291.
401 I-2, 305.
402 I-2, 306.
403 I-2, 307.
404 II-1, 249.
405 II-1, 250.
406 II-1, 268.
407 II-1, 280.
408 II-1, 285.
409 II-1, 285.
412 II-1, 283.
413 II-1, 285.
414 II-1, 286.
415 II-1, 285.
416 II-1, 288.
417 II-1, 268.
418 II-1, 279.
419 II-2, 301.
420 II-2, 310.
421 II-2, 289.
423 II-2, 311.
424 II-2, 313.
425 II-2, 295.
426 II-2, 308.
427 II-2, 298.
428 II-2, 310.
430 II-2, 300.
431 II-2, 311.
433 II-2, 290.
434 II-2, 312.
435 II-2, 299.
436 II-2, 300.
438 III-1, 460.
439 III-1, 465.
440 III-1, 449.
442 III-1, 465.
444 III-1, 460.
445 III-1, 462.
446 III-1, 463.
447 III-1, 462.
448 III-1, 462.
449 III-2, 369.
450 III-2, 363.
451 III-2, 369.
452 IV-1, 320.
453 IV-1, 309.
454 IV-1, 310.
455 IV-1, 295.
456 IV-1, 296.
Sales Tax (S.T.) ruling series
--------------------------------------------------------------------
S.T. No. C.B. citation
--------------------------------------------------------------------
457 IV-1, 296.
460 XI-2, 514.
461 XI-2, 479.
462 XI-2, 517.
463 XI-2, 496.
464 XI-2, 496.
465 XI-2, 454.
466 XI-2, 497.
467 XI-2, 507.
469 XI-2, 518.
470 XI-2, 460.
471 XI-2, 490.
472 XI-2, 465.
473 XI-2, 476.
474 XI-2, 484.
475 XI-2, 492.
476 XI-2, 535.
478 XI-2, 456.
480 XI-2, 478.
481 XI-2, 479.
482 XI-2, 488.
483 XI-2, 497.
485 XI-2, 518.
486 XI-2, 447.
487 XI-2, 455.
488 XI-2, 457.
489 XI-2, 462.
491 XI-2, 490.
492 XI-2, 497.
493 XI-2, 540.
494 XI-2, 541.
495 XI-2, 453.
496 XI-2, 455.
497 XI-2, 457.
498 XI-2, 460.
499 XI-2, 465.
500 XI-2, 470.
501 XI-2, 473.
502 XI-2, 480.
503 XI-2, 529.
504 XI-2, 533.
505 XI-2, 448.
506 XI-2, 457.
507 XI-2, 460.
508 XI-2, 480.
510 XI-2, 488.
511 XI-2, 488.
512 XI-2, 498.
514 XI-2, 471.
515 XI-2, 478.
516 XI-2, 483.
517 XI-2, 489.
518 XI-2, 498.
519 XI-2, 521.
520 XI-2, 528.
521 XI-2, 531.
522 XI-2, 536.
523 XI-2, 477.
524 XI-2, 487.
525 XI-2, 499.
526 XI-2, 499.
527 XI-2, 499.
528 XI-2, 522.
529 XI-2, 528.
530 XI-2, 537.
531 XI-2, 463.
532 XI-2, 480.
533 XI-2, 481.
534 XI-2, 491.
535 XI-2, 500.
537 XI-2, 529.
538 XI-2, 530.
539 XI-2, 538.
541 XI-2, 449.
542 XI-2, 480.
543 XI-2, 489.
544 XI-2, 500.
545 XI-2, 500.
546 XI-2, 538.
Sales Tax (S.T.) ruling series
--------------------------------------------------------------------
S.T. No. C.B. citation
--------------------------------------------------------------------
547 XI-2, 541.
549 XI-2, 464.
552 XI-2, 505.
553 XI-2, 501.
554 XI-2, 507.
555 XI-2, 516.
557 XI-2, 538.
558 XI-2, 450.
559 XI-2, 459.
560 XI-2, 463.
562 XI-2, 501.
564 XI-2, 531.
565 XI-2, 468.
566 XI-2, 469.
567 XI-2, 481.
568 XI-2, 493.
569 XI-2, 501.
570 XI-2, 502.
572 XI-2, 469.
573 XI-2, 473.
574 XI-2, 481.
575 XI-2, 484.
576 XI-2, 502.
577 XI-2, 505.
578 XI-2, 532.
579 XI-2, 539.
580 XI-2, 451.
581 XI-2, 451.
583 XI-2, 489.
584 XI-2, 503.
585 XI-2, 508.
586 XI-2, 527.
587 XI-2, 539.
588 XI-2, 452.
589 XI-2, 471.
590 XI-2, 503.
593 XI-2, 511.
594 XI-2, 519.
595 XI-2, 527.
597 XI-2, 470.
598 XI-2, 482.
599 XI-2, 485.
600 XI-2, 506.
601 XI-2, 523.
602 XI-2, 529.
603 XI-2, 533.
604 XI-2, 539.
606 XI-2, 476.
607 XI-2, 491.
608 XI-2, 494.
609 XI-2, 503.
610 XI-2, 523.
611 XI-2, 524.
612 XI-2, 531.
614 XI-2, 487.
615 XI-2, 504.
618 XI-2, 530.
619 XI-2, 549.
620 XII-1, 419.
621 XII-1, 429.
622 XII-1, 437.
623 XII-1, 413.
625 XII-1, 418.
626 XII-1, 387.
627 XII-1, 408.
629 XII-1, 398.
630 XII-1, 444.
631 XII-1, 424.
632 XII-1, 438.
633 XII-1, 409.
635 XII-1, 455.
636 XII-1, 402.
637 XII-1, 409.
638 XII-1, 435.
639 XII-1, 393.
640 XII-1, 393.
641 XII-1, 410.
642 XII-1, 380.
643 XII-1, 397.
644 XII-1, 381.
645 XII-1, 404.
Sales Tax (S.T.) ruling series
--------------------------------------------------------------------
S.T. No. C.B. citation
--------------------------------------------------------------------
647 XII-1, 379.
648 XII-1, 384.
649 XII-1, 398.
650 XII-1, 411.
651 XII-1, 399.
652 XII-1, 411.
653 XII-1, 429.
654 XII-1, 428.
655 XII-1, 390.
656 XII-1, 407.
657 XII-1, 395.
658 XII-1, 405.
659 XII-1, 396.
660 XII-1, 385.
661 XII-1, 386.
662 XII-1, 403.
663 XII-1, 381.
664 XII-1, 424.
665 XII-1, 430.
669 XII-1, 412.
670 XII-1, 423.
671 XII-1, 437.
672 XII-1, 395.
673 XII-1, 400.
674 XII-1, 412.
675 XII-1, 403.
676 XII-1, 414.
677 XII-1, 445.
679 XII-1, 442.
680 XII-1, 433.
683 XII-1, 441.
684 XII-1, 454.
685 XII-1, 404.
690 XII-2, 341.
691 XII-2, 317.
692 XII-2, 498.
693 XII-2, 312.
694 XII-2, 355.
695 XII-2, 324.
697 XII-2, 353.
698 XII-2, 403.
699 XII-2, 360.
700 XII-2, 376.
701 XII-2, 325.
702 XII-2, 405.
703 XII-2, 314.
704 XII-2, 356.
705 XII-2, 365.
706 XII-2, 406.
708 XII-2, 325.
709 XII-2, 312.
711 XII-2, 326.
712 XII-2, 308.
713 XII-2, 356.
714 XII-2, 321.
715 XIII-1, 424.
717 XIII-1, 387.
718 XIII-1, 446.
719 XIII-1, 378.
721 XIII-1, 374.
722 XIII-1, 376.
723 XIII-1, 424.
724 XIII-1, 390.
725 XIII-1, 380.
726 XIII-1, 431.
727 XIII-1, 447.
728 XIII-1, 447.
729 XIII-1, 375.
730 XIII-1, 390.
731 XIII-1, 391.
733 XIII-1, 379.
735 XIII-1, 425.
738 XIII-1, 383.
739 XIII-1, 378.
740 XIII-1, 430.
741 XIII-1, 380.
742 XIII-1, 382.
743 XIII-1, 442.
744 XIII-1, 423.
745 XIII-2, 404.
746 XIII-2, 390.
Sales Tax (S.T.) ruling series
--------------------------------------------------------------------
S.T. No. C.B. citation
--------------------------------------------------------------------
747 XIII-2, 402.
748 XIII-2, 537.
749 XIII-2, 541.
750 XIII-2, 546.
751 XIII-2, 548.
752 XIII-2, 474.
754 XIII-2, 390.
755 XIII-2, 398.
757 XIII-2, 390.
759 XIII-2, 547.
760 XIII-2, 405.
761 XIII-2, 542.
762 XIII-2, 546.
763 XIII-2, 537.
764 XIII-2, 538.
765 XIII-2, 541.
766 XIII-2, 549.
767 XIII-2, 390.
768 XIII-2, 536.
769 XIII-2, 547.
770 XIII-2, 548.
774 XIII-2, 421.
777 XIII-2, 409.
778 XIII-2, 416.
781 XIII-2, 415.
783 XIII-2, 422.
786 XIII-2, 409.
789 XIII-2, 394.
790 XIII-2, 417.
791 XIII-2, 392.
792 XIII-2, 393.
793 XIII-2, 422.
794 XIII-2, 418.
796 XIV-1, 411.
797 XIV-1, 408.
798 XIV-1, 414.
799 XIV-1, 420.
801 XIV-1, 415.
802 XIV-1, 419.
804 XIV-1, 418.
805 XIV-1, 425.
806 XIV-1, 416.
808 XIV-1, 396.
809 XIV-1, 416.
811 XIV-1, 409.
812 XIV-1, 406.
813 XIV-1, 425.
814 XIV-2, 372.
815 XIV-2, 365.
816 XIV-2, 407.
817 XIV-2, 364.
818 XIV-2, 366.
819 XIV-2, 402.
820 XIV-2, 362.
821 XIV-2, 367.
823 XIV-2, 369.
824 XIV-2, 368.
825 XV-1, 382.
826 XV-1, 393.
827 XV-1, 395.
830 XV-1, 413.
831 XV-1, 403.
832 XV-1, 418.
834 XV-1, 396.
835 XV-1, 396.
836 XV-1, 378.
837 XV-1, 391.
838 XV-1, 414.
840 XV-2, 332.
841 XV-2, 359.
842 XV-2, 346.
843 XV-2, 360.
845 XV-2, 340.
846 XV-2, 342.
Sales Tax (S.T.) ruling series
--------------------------------------------------------------------
S.T. No. C.B. citation
--------------------------------------------------------------------
847 XV-2, 347.
848 XV-2, 342.
849 XV-2, 331.
850 XV-2, 361.
851 XV-2, 339.
852 XV-2, 341.
853 1937-1, 323.
854 1937-1, 324.
855 1937-1, 336.
856 1937-1, 340.
858 1937-1, 325.
859 1937-1, 334.
860 1937-1, 341.
862 1937-1, 342.
864 1937-2, 525.
866 1937-2, 524.
867 1937-2, 505.
868 1937-2, 527.
869 1937-2, 510.
870 1937-2, 520.
871 1938-1, 536.
872 1938-1, 546.
873 1938-2, 410.
874 1938-2, 412.
875 1938-2, 396.
876 1938-2, 413.
880 1939-1, (Part 1), 356.
881 1939-1, (Part 1), 359.
884 1939-2, 386.
885 1939-2, 371.
886 1939-2, 387.
887 1939-2, 378.
888 1939-2, 380.
889 1939-2, 376.
890 1939-2, 381.
891 1939-2, 375.
892 1939-2, 360.
893 1939-2, 364.
894 1939-2, 376.
896 1940-1, 252.
898 1940-1, 255.
899 1940-1, 254.
900 1940-1, 247.
901 1940-2, 330.
902 1940-2, 324.
903 1940-2, 330.
904 1940-2, 320.
905 1940-2, 305.
906 1940-2, 327.
907 1940-2, 316.
909 1940-2, 309.
910 1940-2, 315.
911 1940-2, 331.
912 1941-1, 463.
913 1941-1, 462.
914 1941-1, 458.
915 1941-1, 455.
916 1941-1, 465.
917 1941-1, 466.
918 1941-1, 464.
919 1941-2, 301.
920 1941-2, 299.
921 1941-2, 295.
922 1941-2, 296.
924 1941-2, 295.
925 1942-1, 260.
926 1942-1, 267.
929 1943, 1153.
930 1944, 607.
931 1944, 623.
933 1945, 432.
935 1948-2, 192.
936 1949-1, 260.
939 1951-2, 216.
941 1952-1, 215.
942 1952-1, 225.
943 1952-1, 221.
944 1952-2, 255.
945 1952-2, 256.
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Treasury Decision (T.D.) ruling series
--------------------------------------------------------------------
T.D. No. C.B. citation
--------------------------------------------------------------------
2860 December, 1920, 33.
2893 December, 1920, 137.
2965 December, 1920, 55.
2991 December, 1920, 133.
3016 December, 1920, 134.
3202 July-December, 1921, 69.
3249 July-December, 1921, 57.
3251 July-December, 1921, 76.
3255 July-December, 1921, 27.
3256 July-December, 1921, 77.
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(Solicitor's) Law Opinion (L.O.) ruling series
--------------------------------------------------------------------
L.O. No. C.B. citation
--------------------------------------------------------------------
843 December, 1920, 61.
855 December, 1920, 38.
856 December, 1920, 44.
875 December, 1920, 30.
882 December, 1920, 60.
899 December, 1920, 80.
909 December, 1920, 84.
949 December, 1920, 30.
966 December, 1920, 87.
984 December, 1920, 99.
989 December, 1920, 71.
990 December, 1920, 20.
992 December, 1920, 116.
996 December, 1920, 18.
1002 December, 1920, 33.
1004 December, 1920, 118.
1036 December, 1920, 120.
1039 December, 1920, 70.
1047 December, 1920, 125.
1063 January-June, 1921, 22.
1064 January-June, 1921, 50.
1068 July-December, 1921, 13.
1091 I-1, 422.
1096 I-1, 437.
1104 I-2, 331.
1111 II-1, 249.
1112 II-1, 274.
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Solicitor's Memorandum (S.M.) ruling series
--------------------------------------------------------------------
S.M. No. C.B. citation
--------------------------------------------------------------------
989 December, 1920, 52.
1009 December, 1920, 53.
1017 December, 1920, 59.
1050 December, 1920, 43.
1051 December, 1920, 35.
1059 December, 1920, 42.
1080 December, 1920, 50.
1109 December, 1920, 106.
1111 December, 1920, 78.
1112 December, 1920, 17.
1121 December, 1920, 64.
1128 December, 1920, 27.
1159 December, 1920, 31.
1233 December, 1920, 40.
1235 December, 1920, 103.
1236 December, 1920, 112.
1239 December, 1920, 72.
1256 December, 1920, 100.
1257 December, 1920, 104.
1260 December, 1920, 35.
1272 December, 1920, 32.
1282 December, 1920, 75.
1287 December, 1920, 65.
1290 December, 1920, 68.
1296 December, 1920, 97.
1304 December, 1920, 16.
1316 December, 1920, 91.
1319 December, 1920, 57.
1328 December, 1920, 77.
1018 December, 1920, 51.
1028 December, 1920, 37.
1033 December, 1920, 108.
1336 December, 1920, 23.
1339 December, 1920, 113.
1363 December, 1920, 82.
1375 December, 1920, 47.
1388 December, 1920, 29.
1781 III-1, 459.
1819 III-1, 450.
2029 III-1, 468.
2068 III-1, 465.
2148 III-2, 368.
2178 III-2, 367.
2216 III-2, 370.
2220 III-2, 390.
2246 III-2, 371.
2252 III-2, 368.
2536 IV-1, 306.
2573 IV-1, 311.
2590 IV-1, 312.
2637 III-2, 367.
2706 IV-1, 315.
2717 IV-1, 315.
2841 IV-1, 308.
2853 IV-1, 294.
2856A IV-2, 251.
4180 IV-2, 274.
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Solicitor's Opinion (Sol. Op.) ruling series
--------------------------------------------------------------------
Sol. Op. No. C.B. citation
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11 December, 1920, 110.
16 January-June, 1921, 35.
28 December, 1920, 9.
30 December, 1920, 129.
44 December, 1920, 122.
54 December, 1920, 135.
61 December, 1920, 13.
71 January-June, 1921, 63.
73 January-June, 1921, 41.
89 January-June, 1921, 69.
102 January-June, 1921, 74.
133 I-1, 426.
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Mimeograph (Mim.) ruling series
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Mim. No. C.B. citation
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2446 December, 1920, 11.
2500 December, 1920, 12.
2583 January-June, 1921, 16.
3215 III-2, 404.
3290 IV-1, 321.
3387 V-1, 379.
3403 V-1, 417.
3404 V-1, 363.
3657 VII-2, 331.
4090 XII-2, 339.
4182 XIII-1, 373.
4183 XIII-1, 383.
4188 XIII-2, 526.
4193 XIII-2, 396.
4205 XIII-2, 449.
4206 XIII-2, 395.
4211 XIII-2, 539.
4230 XIII-2, 538.
4349 XIV-2, 509.
4357 XIV-2, 412.
4467 XV-2, 339.
4477 XV-2, 332.
4490 XV-2, 333.
4497 XV-2, 354.
4774 1938-1, 523.
4977 1939-2, 399.
5060 1940-2, 316.
5067 1940-2, 310.
5145 1941-1, 456.
5247 1941-2, 319.
5255 1941-2, 260.
5420 1942-2, 225.
5422 1942-2, 279.
5423 1942-2, 221.
5447 1942-2, 280.
5656 1944, 635.
5661 1944, 605.
5681 1944, 589.
5683 1944, 636.
5696 1944, 610.
5699 1944, 647.
5712 1944, 593.
5843 1945, 446.
5893 1945, 440.
6033 1946-2, 175.
6128 1947-1, 154.
6194 1947-2, 210.
6432 1949-2, 131.
6582 1951-1, 142.
6608 1951-1, 141.
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General Counsel's Memorandum (G.C.M.) ruling series
--------------------------------------------------------------------
G.C.M. No. C.B. citation
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440 V-2, 215.
7152 VIII-2, 429.
7188 IX-1, 399.
7505 IX-2, 414.
7542 IX-1, 392.
8050 IX-1, 396.
8374 IX-2, 444.
10894 XI-2, 548.
10960 XI-2, 458.
11096 XI-2, 524.
11249 XI-2, 474.
11351 XII-1, 446.
11387 XII-1, 427.
11519 XII-1, 449.
11522 XII-1, 387.
11539 XII-1, 456.
11611 XII-1, 445.
11660 XII-1, 394.
11693 XII-1, 430.
11699 XII-1, 436.
11732 XII-1, 439.
11794 XII-1, 425.
11989 XII-2, 318.
12016 XII-2, 359.
12068 XII-2, 314.
12076 XII-2, 316.
12159 XII-2, 431.
12642 XIII-1, 435.
13035 XIII-1, 427.
13315 XIII-2, 405.
13445 XIII-2, 411.
13509 XIII-2, 419.
13545 XIII-2, 481.
13574 XIII-2, 475.
13754 XIII-2, 408.
13767 XIII-2, 483.
13773 XIII-2, 478.
13906 XIII-2, 391.
13918 XIII-2, 391.
14129 XIV-1, 428.
14348 XIV-1, 427.
14526 XIV-1, 417.
14582 XIV-1, 397.
14585 XIV-1, 400.
15055 XIV-2, 410.
15642 XIV-2, 419.
15661 XIV-2, 370.
15745 XV-1, 409.
16223 XV-1, 380.
16290 XV-1, 411.
16347 XV-1, 397.
16510 XV-1, 416.
16543 XV-1, 404.
16934 XV-2, 364.
17014 XV-2, 317.
17026 XV-2, 366.
18778 1937-2, 541.
18883 1937-2, 542.
19860 1938-1, 525.
20381 1938-2, 472.
20898 1938-2, 414.
21208 1939-1 (Part 1), 343.
21540 1939-2, 392.
21586 1939-2, 390.
21702 1939-2, 383.
22069 1940-1, 242.
22132 1940-2, 333.
22169 1940-2, 328.
22207 1940-2, 325.
22393 1940-2, 336.
22580 1941-1, 459.
23295 1942-2, 271.
23414 1942-2, 254.
23479 1942-2, 251.
24450 1944, 650.
26070 1949-2, 127.
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The purpose of this declaration of obsolescence is to make it clear to all concerned that the above-listed rulings are not determinative with respect to future transactions. It is not the purpose of this Revenue Ruling to determine the applicability of any of the listed rulings to past transactions.
As stated in Revenue Procedure 67-6, many of the older published rulings have become obsolete for various reasons. However, in the case of this particular Revenue Ruling, many of the listed rulings are inapplicable to future transactions because the statutory provisions under which they were issued subsequently have been repealed.
Failure to include in the foregoing lists any excise tax ruling published prior to 1953 should not be taken to imply that such ruling has been determined to have continuing application to future transactions.
DOCUMENT ATTRIBUTES
- LanguageEnglish
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