Rev. Rul. 67-45
Rev. Rul. 67-45; 1967-1 C.B. 372
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Citations: Rev. Rul. 67-45; 1967-1 C.B. 372
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for the primary purpose of identifying and declaring obsolete those rulings which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.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.
Capital stock tax (C.S.T.) ruling series
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C.S.T. No. C.B. citation
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1 XV-2, 315.
2 1937-1, 308.
3 1937-1, 309.
4 1937-2, 496.
5 1937-2, 498.
6 1937-2, 497.
8 1939-1, 347.
9 1939-1, 346.
10 1939-2, 349.
11 1941-2, 253.
12 1941-2, 255.
13 1945, 430.
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Miscellaneous division (MS.) ruling series
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MS. No. C.B. citation
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1 I-2, 353.
2 I-2, 359.
3 II-1, 307.
4 II-1, 311.
5 II-1, 338.
6 II-1, 308.
7 II-1, 338.
8 II-1, 340.
9 II-1, 306.
10 II-1, 339.
11 II-1, 340.
12 II-2, 355.
13 II-2, 333.
14 II-2, 356.
15 II-2, 357.
16 II-2, 357.
17 II-2, 358.
18 II-2, 334.
19 II-2, 332.
20 II-2, 331.
21 II-2, 333.
22 II-2, 331.
23 II-2, 359.
24 III-1, 512.
25 III-1, 513.
26 III-1, 513.
27 III-1, 514.
28 III-1, 515.
29 III-1, 516.
Miscellaneous division (MS.) ruling series (cont.)
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MS. No. C.B. citation
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30 III-2, 405.
31 III-2, 406.
32 III-2, 406.
33 III-2, 407.
34 III-2, 408.
35 III-2, 408.
36 III-2, 409.
37 IV-1, 362.
38 IV-1, 363.
39 IV-1, 363.
40 IV-1, 364.
41 IV-1, 365.
42 IV-1, 338.
43 IV-1, 366.
44 IV-2, 316.
45 IV-2, 316.
46 IV-2, 317.
47 IV-2, 318.
48 IV-2, 318.
49 IV-2, 319.
50 V-1, 428.
51 V-1, 428.
52 V-1, 429.
53 V-1, 430.
54 V-1, 431.
55 V-1, 431.
56 V-2, 285.
57 V-2, 286.
58 V-2, 387.
59 V-2, 288.
Miscellaneous division (MS.) ruling series (cont.)
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MS. No. C.B. citation
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60 V-2, 289.
61 V-2, 290.
62 VI-1, 334.
63 VI-1, 335.
64 VI-1, 336.
65 VI-1, 337.
66 VI-1, 338.
67 VI-1, 339.
68 VI-2, 386.
69 VI-2, 387.
70 VI-2, 388.
71 VI-2, 389.
72 VI-2, 390.
73 VI-2, 391.
74 VII-1, 337.
75 VII-1, 338.
76 VII-1, 339.
77 VII-1, 340.
78 VII-1, 341.
79 VII-1, 342.
80 VII-2, 407.
81 VII-2, 408.
82 VII-2, 409.
83 VII-2, 410.
84 VII-2, 411.
85 VII-2, 412.
86 VIII-1, 325.
87 VIII-1, 326.
88 VIII-1, 327.
89 VIII-1, 328.
Miscellaneous division (MS.) ruling series (cont.)
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MS. No. C.B. citation
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90 VIII-1, 329.
91 VIII-1, 330.
92 VIII-2, 435.
93 VIII-2, 436.
94 VIII-2, 437.
95 VIII-2, 438.
96 VIII-2, 439.
97 VIII-2, 440.
98 IX-1, 403.
99 IX-1, 404.
100 IX-1, 405.
101 IX-1, 406.
102 IX-1, 407.
103 IX-1, 408.
104 IX-2, 452.
105 IX-2, 453.
106 IX-2, 454.
107 IX-2, 455.
108 IX-2, 456.
109 IX-2, 457.
110 X-1, 502.
111 X-1, 503.
112 X-1, 504.
113 X-1, 505.
114 X-1, 506.
115 X-1, 507.
116 X-2, 458.
117 X-2, 459.
118 X-2, 460.
119 X-2, 461.
Miscellaneous division (MS.) ruling series (cont.)
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MS. No. C.B. citation
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120 X-2, 462.
121 X-2, 463.
122 XI-1, 375.
123 XI-1, 376.
124 XI-1, 377.
125 XI-1, 378.
126 XI-1, 379.
127 XI-1, 380.
128 XI-2, 568.
129 XI-2, 569.
130 XI-2, 570.
131 XI-2, 571.
132 XI-2, 572.
133 XI-2, 573.
134 XII-1, 475.
135 XII-1, 476.
136 XII-1, 477.
137 XII-1, 478.
138 XII-1, 479.
139 XII-1, 480.
140 XII-2, 487.
141 XII-2, 488.
142 XII-2, 489.
143 XII-2, 490.
144 XII-2, 491.
145 XII-2, 492.
146 XIII-1, 543.
147 XIII-1, 544.
148 XIII-1, 545.
149 XIII-1, 546.
Miscellaneous division (MS.) ruling series (cont.)
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MS. No. C.B. citation
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150 XIII-1, 547.
151 XIII-1, 548.
152 XIII-2, 586.
153 XIII-2, 587.
154 XIII-2, 588.
155 XIII-2, 589.
156 XIII-2, 590.
157 XIII-2, 591.
158 XIV-1, 553.
159 XIV-1, 554.
160 XIV-1, 555.
161 XIV-1, 556.
162 XIV-1, 557.
163 XIV-1, 558.
164 XIV-2, 593.
165 XIV-2, 594.
166 XIV-2, 595.
167 XIV-2, 596.
168 XIV-2, 597.
169 XIV-2, 598.
170 XIV-2, 599.
171 XV-1, 502.
172 XV-1, 503.
173 XV-1, 504.
174 XV-1, 505.
175 XV-1, 506.
176 XV-1, 507.
177 XV-2, 533.
178 XV-2, 534.
179 XV-2, 535.
Miscellaneous division (MS.) ruling series (cont.)
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MS. No. C.B. citation
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180 XV-2, 536.
181 XV-2, 537.
182 1937-1, 541.
183 1937-1, 542.
184 1937-1, 543.
185 1937-1, 544.
186 1937-1, 545.
187 1937-1, 546.
188 1937-1, 547.
189 1937-2, 638.
190 1937-2, 639.
191 1937-2, 640.
192 1937-2, 641.
193 1937-2, 642.
194 1938-1, 580.
195 1938-1, 581.
196 1938-1, 583.
197 1938-1, 585.
198 1938-1, 584.
199 1938-1, 582.
200 1938-1, 586.
201 1938-1, 587.
202 1938-1, 588.
203 1938-2, 512.
204 1938-2, 513.
205 1938-2, 514.
206 1938-2, 515.
207 1938-2, 516.
208 1939-1, 416.
209 1939-1, 417.
Miscellaneous division (MS.) ruling series (cont.)
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MS. No. C.B. citation
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210 1939-1, 418.
211 1939-1, 419.
212 1939-1, 420.
213 1939-1, 421.
214 1939-1, 422.
215 1939-2, 451.
216 1939-2, 452.
217 1939-2, 453.
218 1939-2, 454.
219 1939-2, 455.
220 1939-2, 456.
221 1940-1, 300.
222 1940-1, 301.
223 1940-1, 302.
224 1940-1, 303.
225 1940-1, 304.
226 1940-1, 305.
227 1940-2, 438.
228 1940-2, 439.
229 1940-2, 440.
230 1940-2, 441.
231 1940-2, 442.
232 1940-2, 443.
233 1941-1, 505.
234 1941-1, 506.
235 1941-1, 507.
236 1941-1, 508.
237 1941-1, 509.
238 1941-1, 510.
239 1941-1, 511.
Miscellaneous division (MS.) ruling series (cont.)
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MS. No. C.B. citation
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240 1941-1, 512.
241 1941-2, 369.
242 1941-2, 370.
243 1941-2, 371.
244 1941-2, 372.
245 1941-2, 373.
246 1941-2, 374.
247 1942-1, 351.
248 1942-1, 352.
249 1942-1, 353.
250 1942-1, 354.
251 1942-1, 355.
252 1942-2, 323.
253 1942-2, 324.
254 1942-2, 325.
255 1942-2, 326.
256 1942-2, 327.
257 1942-2, 328.
258 1943, 1218.
259 1943, 1219.
260 1943, 1220.
261 1943, 1221.
262 1943, 1222.
263 1943, 1223.
264 1943, 1224.
265 1943, 1225.
266 1943, 1226.
267 1943, 1227.
268 1943, 1228.
269 1943, 1229.
Miscellaneous division (MS.) ruling series (cont.)
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MS. No. C.B. citation
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270 1944, 698.
271 1944, 699.
272 1944, 700.
273 1944, 701.
274 1944, 702.
275 1944, 703.
276 1944, 704.
277 1944, 705.
278 1944, 706.
279 1944, 707.
280 1944, 708.
281 1944, 709.
282 1945, 497.
283 1945, 498.
284 1945, 499.
285 1945, 500.
286 1945, 501.
287 1945, 502.
288 1945, 503.
289 1945, 504.
290 1945, 505.
291 1945, 506.
292 1945, 507.
293 1945, 508.
294 1946-1, 312.
295 1946-1, 313.
296 1946-1, 314.
297 1946-1, 315.
298 1946-1, 316.
299 1946-1, 317.
Miscellaneous division (MS.) ruling series (cont.)
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MS. No. C.B. citation
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300 1946-2, 256.
301 1946-2, 257.
302 1946-2, 258.
303 1946-2, 259.
304 1946-2, 260.
305 1946-2, 261.
306 1947-1, 199.
307 1947-1, 200.
308 1947-1, 201.
309 1947-1, 202.
310 1947-1, 203.
311 1947-1, 204.
312 1947-2, 271.
313 1947-2, 272.
314 1947-2, 273.
315 1947-2, 274.
316 1947-2, 275.
317 1947-2, 276.
318 1948-1, 201.
319 1948-1, 202.
320 1948-1, 203.
321 1948-1, 204.
322 1948-1, 205.
323 1948-1, 206.
324 1948-2, 306.
325 1948-2, 307.
326 1948-2, 308.
327 1948-2, 309.
328 1948-2, 310.
329 1948-2, 311.
Miscellaneous division (MS.) ruling series (cont.)
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MS. No. C.B. citation
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330 1949-1, 289.
331 1949-1, 290.
332 1949-1, 291.
333 1949-1, 292.
334 1949-1, 293.
335 1949-1, 294.
336 1949-2, 258.
337 1949-2, 259.
338 1949-2, 260.
339 1949-2, 261.
340 1949-2, 262.
341 1949-2, 263.
342 1950-1, 276.
343 1950-1, 277.
344 1950-1, 278.
345 1950-1, 279.
346 1950-1, 280.
347 1950-1, 281.
348 1950-2, 205.
349 1950-2, 206.
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Miscellaneous taxes (M.T.) ruling series
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M.T. No. C.B. citation
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2 1942-1, 278.
3 1942-2, 257.
4 1942-2, 275.
5 1942-2, 245.
6 1942-2, 245.
8 1943, 1165.
9 1943, 1159.
10 1943, 1160.
11 1943, 1162.
13 1943, 1161.
14 1943, 1161.
15 1943, 1158.
17 1943, 1166.
18 1943, 1162.
20 1944, 649.
22 1945, 452.
24 1946-2, 182.
25 1948-1, 139.
26 1948-1, 141.
27 1948-1, 136.
29 1948-2, 166.
30 1948-2, 167.
32 1948-2, 160.
33 1949-1, 243.
34 1949-1, 241.
35 1949-1, 250.
36 1949-1, 242.
37 1949-1, 241.
38 1949-2, 128.
39 1950-1, 141.
40 1950-1, 141.
45 1952-2, 269.
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Processing tax (P.T.) ruling series
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P.T. No. C.B. citation
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1 XII-2, 432.
2 XIII-1, 458.
3 XIII-1, 449.
4 XIII-1, 452.
5 XIII-1, 455.
6 XIII-1, 450.
7 XIII-1, 454.
8 XIII-1, 451.
9 XIII-1, 456.
10 XIII-1, 452.
11 XIII-1, 457.
12 XIII-2, 476.
13 XIII-2, 475.
14 XIII-2, 532.
15 XIII-2, 534.
16 XIII-2, 532.
17 XIII-2, 484.
18 XIV-1, 449.
19 XIV-1, 449.
20 XIV-1, 448.
21 XIV-1, 496.
22 XIV-1, 497.
23 XIV-1, 493.
24 XIV-1, 494.
25 XIV-1, 498.
26 XIV-1, 499.
27 XIV-1, 447.
28 XIV-2, 423.
29 XIV-2, 422.
30 XIV-2, 424.
31 XIV-2, 418.
32 XIV-2, 418.
33 XIV-2, 420.
34 XIV-2, 425.
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Silver tax (Sil.) ruling series
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Sil. No. C.B. citation
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1 XIII-2, 542.
2 XIII-2, 543.
3 XIII-2, 543.
4 XIV-1, 495.
5 XIV-2, 490.
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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, most 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
- Tax Analysts Electronic Citationnot available
