Rev. Rul. 67-467
Rev. Rul. 67-467; 1967-2 C.B. 432
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
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 for the primary purpose of identifying and declaring obsolete those rulings which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.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 the pension trust area, 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, regulations, or a subsequent published position; 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.
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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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14593 XIV-1, 50.
25358 1947-2, 90.
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INCOME TAX (I.T.) RULING SERIES
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I.T. No. C.B. Citation
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2333 VI-1, 78.
2370 VI-2, 28.
2874 XIV-1, 49.
3077 1937-1, 136.
3346 1940-1, 62.
3436 1940-2, 148.
3613 1943, 475.
3614 1943, 476.
3615 1943, 477.
3653 1944, 75.
3661 1944, 315.
3993 1950-1, 75.
4041 1951-1, 5.
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MIMEOGRAPH (M. OR MIM.) RULING SERIES
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M. or Mim. No. C.B. Citation
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5539 1943, 499.
5717 1944, 321.
5985 1946-1, 72.
6020 1946-1, 74.
6461 1950-1, 73.
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PENSION TRUST DIVISION INFORMATION SERVICE (PS) RULING SERIES
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PS No. Date Issued
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8 August 4, 1944.
13 August 24, 1944.
25 September 2, 1944.
29 September 16, 1944.
30 September 16, 1944.
38 October 7, 1944.
42 November 11, 1944.
48 March 8, 1945.
54 January 5, 1946.
61 August 12, 1947.
62 May 5, 1950.
66 November 10, 1950.
68 July 3, 1951.
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.
Other pension trust rulings published prior to 1953 are currently being reviewed. 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
