Rev. Rul. 67-406
Rev. Rul. 67-406; 1967-2 C.B. 420
DOCUMENT ATTRIBUTES
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Citations: Rev. Rul. 67-406; 1967-2 C.B. 420
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 with the immediate objective of identifying and publishing lists of those rulings which, although not specifically revoked or superseded, are not considered to be determinative with respect to future transactions.
In accordance with that program and based on a preliminary review of rulings relating primarily to income and profits taxes contained in the respectively-indicated series, the rulings listed below are hereby declared obsolete.
Excess Profits Tax Council (E.P.C.) ruling series
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E.P.C. Number C.B. citation
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2 1946-2, 110
3 1946-2, 121
4 1946-2, 122
5 1946-2, 122
6 1946-2, 123
7 1946-2, 126
8 1947-1, 73
10 1947-1, 78
11 1947-1, 79
12 1947-1, 80
13 1947-1, 83
14 1947-1, 88
15 1947-1, 89
16 1947-1, 90
17 1947-1, 90
18 1947-1, 92
19 1947-2, 132
20 1947-2, 135
21 1947-2, 136
22 1947-2, 137
23 1947-2, 139
24 1948-1, 86
25 1948-1, 87
26 1948-1, 88
27 1948-1, 89
28 1948-1, 89
29 1948-1, 90
30 1948-1, 92
31 1948-1, 93
32 1948-1, 94
33 1948-2, 103
34 1948-2, 106
35 1949-1, 134
36 1949-1, 137
37 1949-1, 138
38 1949-1, 139
39 1949-1, 140
40 1949-1, 142
41 1949-1, 143
42 1949-1, 144
43 1949-2, 84
44 1949-2, 87
45 1950-2, 68
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Circular (Circ.) ruling series
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Circ. Number C.B. citation
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1735 1944, 480
1738 1944, 461
1945 1947-1, 95
2060 1948-2, 103
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Treasury Decision (T.D.) series /*/
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T.D. Number C.B. citation
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2836 1, 85
2843 1, 93
2847 1, 222
2865 1, 87
2880 1, 214
2901 1, 302
2923 1,
2925 1, 157
3215 5, 222
3220 5, 285
3243 5, 289
3263 I-1, 309
3268 I-1, 224
3269 I-1, 303
3272 I-1, 245
3291 I-1, 245
3292 I-1, 246
3305 I-1, 247
3306 I-1, 247
3310 I-1, 248
3329 I-1, 308
3408 I-2, 260
3414 I-2, 90
3416 I-2, 228
3432 II-1, 232
3433 II-1, 141
3434 II-1, 153
3452 II-1, 235
3453 II-1, 154
3457 II-1, 177
3471 II-1, 181
3510 II-2, 280
3543 III-1, 438
3550 III-1, 244
3558 III-1, 367
3561 III-1, 368
3565 III-1, 115
3567 III-1, 245
3596 III-1, 101
3597 III-1, 246
3629 III-2, 195
3645 III-2, 321
3760 IV-2, 154
3827 V-1, 78
3843 V-1, 99
3852 V-1, 79
4235 VII-2, 76
4236 VII-2, 71
4276 VIII-2, 83
4277 VIII-2, 140
4292 IX-2, 102
4363 XII-1, 54
4367 XII-1, 55
4368 XII-1, 473
4458 XIII-2, 97
4471 XIII-2, 56
4483 XIII-2, 116
4529 XIV-1, 82
4543 XIV-1, 83
4548 XIV-1, 83
4562 XIV-2, 113
4584 XIV-2, 113
4636 XV-1, 124
4673 XV-2, 156
4689 XV-2, 118
4696 XV-2, 118
4808 1938-1, 520
4911 1939-2, 351
4984 1940-2, 299
5061 1941-2, 256
5069 1941-2, 256
5158 1942-2, 220
5171 1942-2, 221
5187 1942-2, 154
5188 1942-2, 151
5291 1943, 242
5328 1944, 333
5332 1944, 187
5368 1944, 169
5427 1945, 243
5594 1947-2, 25
5595 1947-2, 96
5689 1949-1, 119
5813 1950-2, 65
5825 1951-1, 26
5829 1951-1, 63
5831 1951-1, 56
5835 1951-1, 24
5843 1951-1, 24
5844 1951-1, 25
5890 1952-1, 42
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/*/ Consideration limited to those of a ruling nature.
Mimeograph (M. or Mim.) ruling series
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M. Number C.B. citation
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2207 1, 221
2228 1, 310
2383 2, 202
2420 2, 202
2429 2, 245
2436 2, 246
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Mimeograph (M. or Mim.) ruling series
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Mim. Number C.B. citation
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2703 4, 52
2708 4, 348
2764 4, 332
2784 4, 316
2791 4, 72
2880 I-1, 400
2915 I-1, 233
2921 I-1, 220
2927 I-1, 57
2930 I-1, 298
2937 I-1, 330
2961 I-1, 63
3044 II-1, 169
3057 II-1, 73
3059 II-1, 35
3069 II-1, 70
3081 II-1, 37
3085 II-1, 174
3095 II-1, 125
3096 II-1, 224
3145 II-2, 365
3167 III-1, 519
3170 III-1, 107
3176 III-1, 425
3177 III-1, 231
3178 III-1, 237
3184 III-1, 368
3187 III-1, 369
3201 III-1, 346
3204 III-1, 246
3207 III-1, 312
3210 III-2, 416
3211 III-2, 188
3216 III-2, 306
3228 III-2, 351
3229 III-2, 293
3234 III-2, 285
3251 III-2, 422
3266 III-2, 305
3275 IV-1, 48
3279 IV-1, 75
3282 IV-1, 376
3283 IV-1, 14
3287 IV-1, 376
3291 IV-1, 30
3299 IV-1, 392
3308 IV-1, 7
3351 IV-2, 299
3366 IV-2, 87
3370 IV-2, 71
3392 V-1, 131
3397 V-1, 36
3398 V-1, 74
3414 V-1, 435
3431 V-1, 74
3438 V-1, 73
3471 V-2, 16
3506 VI-1, 20
3558 VI-2, 403
3569 VI-2, 300
3621 VII-1, 290
3651 VII-2, 57
3667 VII-2, 69
3692 VIII-1, 70
3701 VIII-1, 92
3723 VIII-1, 89
3724 VIII-1, 332
3726 VIII-1, 332
3730 VIII-1, 333
3769 VIII-2, 444
3770 VIII-2, 445
3772 VIII-2, 139
3787 IX-1, 79
3791 IX-1, 154
3802 IX-1, 121
3814 IX-2, 459
3815 IX-2, 148
3819 IX-2, 116
3838 IX-2, 137
3838 (Rev.) XV-1, 130
3838 (Rev.) 1938-1, 181
3878 X-1, 528
3879 X-1, 141
3926 XI-1, 380
3932 XI-1, 381
3937 XI-1, 61
3942 XI-1, 124
3965 XI-2, 37
3967 XI-2, 49
3988 XI-2, 25
4008 XII-1, 54
4016 XII-1, 83
4025 XII-1, 488
4033 XII-2, 386
4035 XII-2, 423
4040 XII-2, 407
4070 XII-2, 396
4079 XII-2, 417
4081 XII-2, 98
4092 XII-2, 96
4099 XII-2, 93
4100 XII-2, 496
4101 XII-2, 496
4102 XII-2, 399
4107 XII-2, 88
4108 XII-2, 50
4116 XII-2, 422
4138 (Rev.) XIII-2, 168
4241 XIII-2, 55
4281 XIV-1, 92
4298 (Rev.) 1943, 1234
4299 XIV-1, 93
4301 XIV-1, 138
4317 XIV-1, 544
4369 XIV-2, 592
4380 XIV-2, 144
4383 XIV-2, 53
4386 XIV-2, 591
4472 XV-2, 120
4507 XV-2, 540
4576 1937-1, 539
4589 1937-1, 536
4618 1937-2, 644
4637 1937-2, 646
4676 1937-2, 97
4689 1937-2, 149
4693 1937-2, 119
4693 (Rev.) 1938-1, 166
4725 1938-1, 203
4785 1938-2, 104
4886 1939-2, 461
4906 1939-1 (Pt. 1), 391
4968 1939-2, 134
5076 1940-2, 432
5083 1940-2, 168
5094 1940-2, 34
5175 1941-1, 285
5204 1941-1, 286
5213 1941-2, 110
5288 1941-2, 163
5319 1942-1, 60
5397 1942-2, 152
5461 1943, 578
5530 1943, 579
5604 1943, 1204
5607 1943, 1206
5675 1944, 200
5706 1944, 305
5747 1944, 410
5750 1944, 213
5755 1944, 227
5766 1944, 156
5806 1945, 272
5807 1945, 273
5895 1945, 276
5897 1945, 131
5980 1946-1, 90
6035 1946-2, 97
6044 1946-2, 97
6060 1946-2, 128
6061 1946-2, 103
6082 1946-2, 95
6125 1947-1, 40
6125 (Amdt. 1) 1951-2, 52
6174 1947-2, 86
6185 1947-2, 217
6185 (amended) 1948-1, 143
6185 (amended) 1948-2, 207
6197 1947-2, 287
6247 1948-1, 39
6259 1948-1, 95
6323 1948-2, 102
6327 1948-2, 12
6367 1949-1, 63
6433 1949-2, 137
6458 1950-1, 128
6486 1950-1, 150
6503 1950-1, 56
6515 1950-2, 36
6526 1950-2, 66
6665 1951-2, 38
6683 1951-2, 46
6720 1951-2, 230
6720 (Suppl. 1) 1951-2, 231
6726 1951-2, 37
6741 1952-1, 43
6777 1952-1, 45
6800 1952-1, 150
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Internal Revenue Mimeograph (IR-Mim.) ruling series
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IR-Mim. Number C.B. citation
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19 1952-2, 212
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General (or Chief) Counsel's Memoranda (G.C.M.) ruling series
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G.C.M. Number C.B. citation
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36 V-2, 186
60 V-1, 45
211A VI-2, 49
301 V-2, 197
365 V-2, 199
377 V-2, 206
386A VI-1, 38
505 V-2, 208
786 V-2, 195
786A VI-2, 276
809 V-2, 28
813 V-2, 100
843 V-2, 131
1029 VI-1, 115
1113 VI-1, 178
1123 VI-1, 37
1205 VI-1, 104
1254 VI-1, 126
1367 VI-1, 96
1405 VI-1, 58
1534 VI-1, 105
1539 VI-1, 107
1546 VI-1, 109
1706 VI-1, 54
1808 VI-2, 125
1832 VI-2, 44
1833 VI-2, 51
1867 VI-2, 39
2020 VI-2, 137
2080 VI-2, 288
2123 VI-2, 126
2189 VI-2, 252
2286 VI-2, 56
2699 VI-2, 73
2757 VII-2, 302
2780 VII-1, 175
2856 VII-1, 128
2939 VII-1, 144
3142 VII-1, 78
3152 VII-1, 153
3680 VII-1, 68
3805 VII-1, 217
3845 VII-1, 178
3910 VII-1, 258
4024 VII-2, 156
4197 VII-2, 87
4445 VII-2, 167
4533 VII-2, 329
4639 VII-2, 88
4791 VII-2, 120
4879 VII-2, 90
5000 VII-2, 176
5046 VII-2, 78
5086 VII-2, 92
5148 VII-2, 60
5308 VII-2, 93
5362 VII-2, 304
5448 VII-2, 96
5609 VIII-1, 186
5665 VIII-1, 130
5695 VIII-1, 285
5739 VIII-1, 127
5764 VIII-1, 128
5776 VIII-1, 103
5881 VIII-1, 68
5983 VIII-2, 228
6041 VIII-1, 292
6308 VIII-1, 132
6417 VIII-1, 152
6822 VIII-2, 244
6898 VIII-2, 150
7515 IX-1, 171
7561 IX-1, 201
7629 IX-1, 146
8132 IX-1, 287
8156 IX-2, 124
8243 IX-2, 247
8375 IX-2, 157
8618 IX-2, 180
8686 IX-2, 306
8868 IX-2, 234
8896 X-1, 359
8982 X-1, 250
9064 X-1, 314
9067 X-1, 337
9122 X-1, 157
9210 X-1, 129
9466 X-1, 133
9503 X-1, 529
9584 X-2, 372
10026 X-2, 189
10416 XI-1, 41
10630 XI-2, 97
10699 XI-2, 165
10792 XI-2, 152
10814 XI-2, 113
11651 XII-1, 98
11676 XII-1, 75
11692 XII-1, 65
11774 XII-1, 222
12137 XII-2, 81
12313 XII-2, 420
12357 XII-2, 414
12393 XII-2, 398
12596 XIII-1, 112
12882 XIII-1, 89
12905 XIII-1, 199
13320 XIII-2, 138
13488 XIII-2, 156
13681 XIV-1, 58
13759 XIII-2, 102
14116 XIV-1, 102
14952 XIV-2, 130
14957 XIV-2, 130
15540 XIV-2, 134
15595 XIV-2, 237
15599 XIV-2, 240
15937 XV-1, 146
16166 XV-1, 175
16491 XV-1, 109
16724 XV-1, 318
17232 XV-2, 119
17340 XV-2, 81
17894 1937-1, 60
18123 1937-1, 128
18893 1937-2, 210
18972 1937-2, 231
19113 1937-2, 151
19224 1937-2, 101
19992 1938-1, 197
20070 1938-1, 222
20134 1938-1, 122
20205 1938-2, 173
20268 1938-1, 81
21058 1939-1, (pt. 1) 280
21418 1939-2, 249
21532 1939-2, 231
22034 1940-1, 90
22163 1940-2, 76
22366 1941-1, 210
22383 1940-2, 227
22404 1940-2, 204
22799 1941-2, 185
22820 1941-2, 149
23047 1942-1, 141
23061 1942-2, 159
23064 1942-1, 140
23066 1942-1, 133
23164 1942-1, 168
23251 1942-2, 103
23511 1943, 86
23534 1943, 1030
23560 1943, 645
23650 1944, 398
23722 1943, 1056
24013 1943, 794
24329 1944, 408
24347 1944, 411
24461 1945, 111
24702 1945, 241
24749 1945, 237
24810 1946-1, 55
24946 1946-2, 90
25261 1947-2, 44
25999 1949-1, 116
26031 1949-2, 59
26211 1949-2, 112
26379 1950-1, 58
26993 1951-2, 54
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The purpose of this declaration of obsoleteness 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. In the case of this particular Revenue Ruling, most of the listed rulings are inapplicable to future transactions because the statutory provisions and regulations with respect to which they were issued subsequently have become inoperative.
A further review will be made of the other rulings contained in these series. 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.
DOCUMENT ATTRIBUTES
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
