Rev. Rul. 67-418

The last paragraphs of Revenue Ruling 67-282, page 363, this Bulletin, are modified to read as follows:

Under the authority granted by section 7805(b) of the Code, this ruling will not be applied to concrete mixer bodies, herein described, sold by the manufacturer, producer, or importer thereof before July 1, 1968. For purposes of this ruling, the term `sold' means a consummated sale effected by delivery.

Revenue Ruling 56-479, C.B. 1956-2, 796, is hereby revoked.

¹ Also released as Technical Information Release 940, dated Oct. 31, 1967.