Rev. Rul. 67-112
Rev. Rul. 67-112; 1967-1 C.B. 381
- 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 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immediate objective of identifying and publishing lists of those rulings which, although not specifically revoked or superseded, are not considered to be determinative with respect to future transactions.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 the following-indicated series of rulings relating primarily to income and profits taxes, the rulings listed below are hereby declared obsolete.
Office Decision (O.D.) ruling series
O.D. C.B. O.D. C.B. O.D. C.B.
number citation number citation number citation
1 1, 14 144 1, 186 287 1, 112
2 1, 15 148 1, 234 295 1, 12
10 1, 64 164 1, 157 305 1, 278
12 1, 66 179 1, 297 306 1, 283
16 1, 67 180 1, 309 307 1, 283
21 1, 67 184 1, 273 309 1, 96
27 1, 97 186 1, 154 311 1, 168
28 1, 89 189 1, 190 321 1, 306
29 1, 97 193 1, 310 329 1, 98
31 1, 90 194 1, 58 337 1, 98
33 1, 96 202 1, 283 339 1, 186
34 1, 84 205 1, 65 348 1, 298
40 1, 111 206 1, 84 356 1, 306
41 1, 111 211 1, 84 359 2, 12
57 1, 189 212 1, 84 362 2, 95
71 1, 234 213 1, 85 369 2, 98
79 1, 272 214 1, 98 370 2, 101
80 1, 272 218 1, 159 371 2, 112
81 1, 278 222 1, 296 378 2, 267
82 1, 290 223 1, 308 380 2, 128
85 1, 300 224 1, 11 382 2, 156
86 1, 298 227 1, 90 383 2, 159
89 1, 288 230 1, 212 387 2, 116
90 1, 288 234 1, 252 390 2, 156
91 1, 290 240 1, 111 394 2, 12
92 1, 290 247 1, 247 395 2, 293
93 1, 278 248 1, 283 400 2, 163
94 1, 306 249 1, 288 402 2, 306
95 1, 308 255 1, 212 405 2, 94
100 1, 62 256 1, 96 410 2, 293
102 1, 125 257 1, 96 411 2, 11
103 1, 124 259 1, 221 412 2, 13
104 1, 150 261 1, 12 413 2, 186
106 1, 181 262 1, 28 415 2, 226
107 1, 184 263 1, 155 417 2, 287
122 1, 97 274 1, 96 420 2, 94
123 1, 97 281 1, 271 430 2, 58
141 1, 174 284 1, 185 432 2, 59
434 2, 98 721 3, 169 942 4, 112
435 2, 101 723 3, 230 956 4, 83
436 2, 101 729 3, 123 963 5, 105
445 2, 58 733 3, 308 966 5, 155
449 2, 98 734 3, 341 969 5, 300
453 2, 170 742 3, 124 973 5, 106
462 2, 102 745 3, 355 982 5, 300
463 2, 102 748 3, 167 991 5, 284
464 2, 103 752 3, 125 996 5, 64
477 2, 13 756 3, 282 1000 5, 104
484 2, 99 759 3, 312 1005 5, 196
485 2, 102 760 3, 319 1006 5, 276
492 2, 94 772 4, 60 1007 5, 285
493 2, 94 783 4, 45 1015 5, 173
494 2, 99 789 4, 405 1034 5, 277
502 2, 95 793 4, 87 1036 5, 65
503 2, 99 798 4, 318 1038 5, 106
511 2, 58 802 4, 53 1042 5, 204
525 2, 100 803 4, 60 1044 5, 278
532 2, 267 813 4, 384 1046 5, 97
535 2, 137 816 4, 93 1052 5, 65
540 2, 14 818 4, 178 1053 5, 106
545 2, 100 819 4, 211 1057 5, 277
551 2, 61 822 4, 396 1061 5, 206
553 2, 101 828 4, 208 1063 5, 18
558 2, 59 846 4, 324 1065 5, 65
564 2, 197 855 4, 54 1069 5, 278
574 3, 282 860 4, 55 1070 5, 301
577 3, 124 869 4, 98 1075 5, 107
581 3, 198 876 4, 63 1079 5, 299
608 3, 299 881 4, 254 1090 5, 113
611 3, 72 891 4, 173 1094 5, 229
614 3, 198 898 4, 63 1095 5, 248
618 3, 334 899 4, 83 1096 5, 278
634 3, 308 900 4, 112 1097 5, 312
635 3, 324 901 4, 391 1099 5, 113
648 3, 125 902 4, 83 1101 5, 182
657 3, 219 903 4, 112 1104 5, 293
662 3, 20 904 4, 112 1105 5, 64
663 3, 125 913 4, 63 1113 5, 79
677 3, 21 916 4, 112 1116 5, 117
678 3, 104 922 4, 111 1127 5, 183
679 3, 198 923 4, 173 1131 5, 289
692 3, 286 928 4, 357 1137 5, 66
701 3, 228 929 4, 363 1138 5, 66
718 3, 124 930 4, 404
Tax Board Memorandum (T.B.M.) ruling series
T.B.M. C.B. T.B.M. C.B. T.B.M. C.B.
number citation number citation number citation
4 1, 268 41 1, 292 56 1, 291
5 1, 286 42 1, 273 57 1, 287
7 1, 303 49 1, 282 58 1, 304
9 1, 13 50 1, 272 60 1, 305
17 1, 292 51 1, 296 70 1, 105
30 1, 305 52 1, 155 81 1, 297
32 1, 236 53 1, 303 82 1, 275
Tax Board Recommendation (T.B.R.) ruling series
T.B.R. C.B. T.B.M. C.B. T.B.M. C.B.
number citation number citation number citation
2 1, 307 19 1, 292 49 1, 284
3 1, 29 27 1, 307 52 1, 236
6 1, 290 28 1, 88 54 1, 298
7 1, 87 31 1, 247 58 1, 14
9 1, 156 32 1, 286 60 1, 20
10 1, 152 38 1, 280 63 1, 24
16 1, 272 40 1, 281 67 1, 288
17 1, 294 45 1, 19
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 under 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.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
