Rev. Rul. 67-123
Rev. Rul. 67-123; 1967-1 C.B. 383
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Citations: Rev. Rul. 67-123; 1967-1 C.B. 383
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for the primary purpose of identifying and declaring obsolete those rulings which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.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, a review has been made of those rulings dealing primarily with engineering matters, 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 or regulations, or (3) the facts set forth are not sufficient to permit application of the current statute and regulations. Therefore, the rulings listed below are hereby declared to be obsolete.
Appeals and Review Memorandum (A.R.M.) ruling series
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A.R.M. No. C.B. citation
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7 1, 38.
10 1, 140.
35 2, 142.
95 3, 172.
106 4, 390.
110 4, 200.
111 4, 201.
112 4, 180.
124 4, 190.
148 I-1, 186.
153 I-1, 179.
189 I-2, 68.
209 III-1, 176.
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Appeals and Review Recommendation (A.R.R.) ruling series
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A.R.R. No. C.B. citation
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27 2, 139.
45 2, 141.
93 2, 142.
173 3, 58.
272 3, 173.
279 3, 168.
339 3, 169.
377 4, 64.
403 4, 32.
431 4, 193.
469 4, 164.
498 4, 165.
517 4, 385.
520 5, 156.
551 4, 215.
570 5, 152.
594 5, 154.
652 5, 9.
712 I-1, 183.
722 I-1, 169.
799 I-1, 374.
963 I-1, 161.
1009 I-2, 125.
1086 I-2, 122.
1147 I-2, 138.
1234 I-2, 140.
1329 II-1, 99.
2991 II-2, 271.
3515 II-2, 23.
3699 II-2, 123.
3920 II-2, 146.
3959 II-2, 162.
4799 III-1, 384.
4801 III-1, 177.
4803 III-1, 173.
4822 III-1, 159.
6040 III-1, 397.
6092 III-1, 169.
6099 III-1, 175.
6127 III-1, 395.
6426 III-1, 162.
8367 III-2, 57.
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General Counsel's or Chief Counsel's Memorandum (G.C.M.)
ruling series
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G.C.M. No. C.B. citation
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266A VI-1, 233.
340 V-2, 174.
499 V-2, 171.
550 V-2, 155.
880 VI-1, 45.
932 VI-1, 241.
1023 VI-1, 19.
1090 VI-1, 240.
1345A VI-2, 154.
1424 VI-1, 69.
1505 VI-1, 208.
1597 VI-1, 71.
1673 VI-1, 252.
1792 VI-1, 236.
1905 VI-2, 210.
2579 VII-1, 198.
2774 VII-1, 196.
2817 VI-2, 23.
2824 VI-2, 221.
2826 VII-1, 234.
3008 VII-1, 235.
3067 VII-1, 64.
3350 VII-1, 62.
4245 VII-2, 279.
4336 VII-2, 199.
5479 VIII-1, 173.
6122 VIII-2, 115.
6601 VIII-2, 322.
6746 VIII-2, 119.
6982 VIII-2, 190.
8573 IX-2, 168.
8787 IX-2, 189.
9333 X-1, 253.
9461 X-1, 120.
10686 XI-2, 257.
10860 XII-1, 37.
10969 XI-2, 64.
11197 XII-1, 238.
11330 XI-2, 247.
12012 XII-2, 60.
12118 XII-2, 119.
16793 XV-2, 162.
19884 1938-1, 290.
21926 1940-1, 157.
22239 1940-2, 105.
27491 1952-2, 221.
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Income Tax (I.T.) ruling series
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I.T. No. C.B. citation
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1158 I-1, 173.
1222 I-1, 168.
1285 I-1, 365.
1308 I-1, 178.
1309 I-1, 196.
1329 I-1, 178.
1342 I-1, 169.
1367 I-1, 274.
1370 I-1, 172.
1389 I-2, 125.
1413 I-2, 121.
1440 I-2, 248.
1450 I-2, 200.
1460 I-2, 128.
1494 I-2, 19.
1553 II-1, 101.
1567 II-1, 90.
1616 II-1, 114.
1661 II-1, 116.
1698 II-1, 117.
1700 II-1, 102.
1701 II-1, 111.
1711 II-2, 104.
1798 II-2, 105.
1799 II-2, 146.
1820 II-2, 126.
1835 II-2, 148.
1843 II-2, 72.
1893 III-1, 184.
1894 III-1, 186.
1902 III-1, 196.
1919 III-1, 186.
1920 III-1, 188.
1933 III-1, 122.
1985 III-1, 191.
1986 III-1, 67.
Income Tax (I.T.) ruling series (cont.)
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I.T. No. C.B. citation
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2007 III-1, 178.
2025 III-1, 166.
2038 III-1, 174.
2053 III-2, 107.
2101 III-2, 141.
2150 IV-1, 147.
2158 IV-1, 170.
2181 IV-2, 29.
2196 IV-2, 112.
2217 IV-2, 53.
2218 IV-2, 61.
2269 V-1, 256.
2278 V-1, 65.
2295 V-2, 47.
2297 V-2, 109.
2308 V-2, 176.
2311 V-2, 49.
2313 V-2, 49.
2316 V-2, 113.
2327 VI-1, 18.
2337 VI-1, 144.
2338 VI-1, 74.
2350 VI-1, 20.
2361 VI-1, 73.
2369 VI-2, 63.
2384 VI-2, 22.
2393 VI-2, 68.
2409 VII-1, 89.
2418 VII-1, 87.
2452 VIII-1, 84.
2467 VIII-1, 85.
2469 VIII-1, 158.
2501 VIII-2, 116.
2533 IX-1, 129.
2537 IX-1, 117.
2615 XI-1, 112.
2623 XI-1, 71.
2662 XI-2, 41.
2722 XII-2, 198.
2838 XIII-2, 133.
2944 XIV-2, 126.
2966 XV-1, 299.
Income Tax (I.T.) ruling series (cont.)
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I.T. No. C.B. citation
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3217 1938-2, 94.
3231 1938-2, 147.
3246 1939-1, 137.
3251 1939-1, 113.
3448 1941-1, 206.
3463 1941-1, 287.
3541 1942-1, 41.
3554 1942-1, 108.
3610 1943, 411.
3639 1944, 123.
3652 1944, 118.
3667 1944, 281.
3696 1944, 241.
3713 1945, 178.
3815 1946-2, 30.
3818 1946-2, 42.
3843 1947-1, 12.
3886 1948-1, 42.
3895 1948-1, 39.
3921 1948-2, 32.
3935 1949-1, 39.
3975 1949-2, 48.
3979 1949-2, 50.
4009 1950-1, 13.
4032 1950-2, 21.
4062 1951-2, 61.
4064 1951-2, 15.
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(Solicitor's) Law Opinion (L.O. or O.) ruling series
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L.O. (or O.) No. C.B. citation
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797 1, 130.
862 1, 127.
880 1, 31.
1033 2, 145.
1055 3, 178.
1074 5, 159.
1098 I-1, 64.
1103 I-2, 128.
1110 II-1, 104.
1118 II-2, 148.
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Mimeograph (Mim.) ruling series
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Mim. No. C.B. citation
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3071 II-1, 103.
4170 XIII-1, 59.
4170 (rev.) XV-2, 148.
5957 1945, 181.
6030 1946-2, 45.
6030 Supp. 1 1948-1, 42.
6776 1952-1, 71.
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Office Decision (O.D.) ruling series
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O.D. No. C.B. citation
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7 1, 37.
43 1, 144.
125 1, 133.
283 1, 138.
298 1, 138.
344 1, 138.
367 2, 58.
381 2, 138.
386 2, 33.
429 2, 38.
458 2, 313.
472 2, 141.
527 2, 147.
567 3, 108.
601 3, 50.
675 3, 144.
714 3, 49.
720 3, 145.
753 3, 171.
796 4, 199.
833 4, 390.
845 4, 178.
847 4, 45.
851 4, 179.
871 4, 179.
897 4, 43.
948 4, 180.
955 4, 44.
1001 5, 150.
1026 5, 51.
1035 5, 51.
1141 5, 134.
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Solicitor's Memorandum (S.M. or S.) ruling series
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S.M. (or S.) No. C.B. citation
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1003 1, 35.
1365 2, 143.
1584 III-1, 182.
1690 III-1, 148.
1782 III-2, 131.
2022 III-2, 344.
2062A V-1, 246.
2319 III-2, 150.
2319A IV-1, 37.
2320 III-2, 137.
2321 III-2, 146.
2429 III-2, 148.
2541 III-2, 138.
2931 IV-1, 33.
3399 IV-1, 167.
3550 IV-2, 239.
4110 IV-2, 162.
4225 IV-2, 168.
4249 IV-2, 15.
4665A V-1, 256.
4911 V-1, 250.
5038 V-1, 242.
5444 V-1, 64.
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Solicitor's Opinion (Sol. Op.) ruling series
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Sol. Op. No. C.B. citation
--------------------------------------------------------------------
26 3, 44.
36 3, 18.
114 5, 148.
124 5, 161.
138 I-1, 174.
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Solicitor's Recommendation (S.R.) ruling series
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S.R. No. C.B. citation
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17 III-2, 112.
1236 III-2, 161.
2195 III-2, 143.
2222 IV-1, 156.
2499 IV-1, 142.
2549 III-2, 129.
4623 IV-1, 166.
5798 IV-1, 267.
6141 IV-2, 238.
7322 V-1, 267.
7359 IV-2, 112.
7705 V-1, 260.
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Tax Board Memorandum (T.B.M.) ruling series
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T.B.M. No. C.B. citation
--------------------------------------------------------------------
39 1, 131.
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Tax Board Recommendation (T.B.R.) ruling series
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T.B.R. No. C.B. citation
--------------------------------------------------------------------
4 1, 141.
8 1, 57.
25 1, 39.
44 1, 133.
57 1, 40.
59 1, 138.
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Other rulings published prior to 1953 relating to engineering issues will continue to be reviewed to ascertain those which are inapplicable to future transactions. Therefore, failure to include any particular ruling in the above 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
