Rev. Rul. 67-211
Rev. Rul. 67-211; 1967-1 C.B. 399
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Citations: Rev. Rul. 67-211; 1967-1 C.B. 399
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immediate objective of identifying and publishing lists of those rulings which, although not specifically revoked or superseded, are not considered to be determinative with respect to future transactions.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 rulings relating primarily to income and profits taxes contained in the respectively indicated series, the rulings listed below are hereby declared obsolete.
(Solicitor's) Law Opinion (O. or L. O.) ruling series
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O. No. C.B. citation
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781 1, 276.
826 1, 93.
872 1, 278.
893 1, 259.
914 1, 77.
916A 1, 10.
931 2, 235.
957 1, 256.
974 2, 244.
999 2, 319.
1000A 2, 299.
1023 2, 310.
1026 2, 237.
(Solicitor's) Law Opinion (O. or L. O.) ruling series
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L.O. No. C.B. citation
--------------------------------------------------------------------
1041 3, 371.
1057 4, 145.
1059 4, 147.
1060 4, 318.
1061 4, 160.
1063 4, 272.
1066 4, 259.
1080 5, 246.
1081 I-1, 394.
1083 I-1, 295.
1093 I-1, 319.
1100 I-2, 230.
1105 I-2, 113.
1108 III-1, 412.
1109 I-2, 253.
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Solicitor's Memorandum (S. or S.M.) ruling series
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S. No. C.B. citation
--------------------------------------------------------------------
920 1, 239.
927 1, 32.
930 1, 15.
971 1, 79.
992 1, 145.
1081 1, 28.
1200 1, 274.
1305 2, 117.
1312 2, 64.
1317 2, 268.
1387 2, 285.
1391 2, 282.
Solicitor's Memorandum (S. or S.M.) ruling series
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S.M. No. C.B. citation
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1621 III-2, 72.
1712 III-1, 345.
1841 III-2, 346.
1886 III-2, 274.
1893 III-1, 366.
1960 III-2, 261.
2001 III-2, 265.
2011 III-2, 127.
2012 III-2, 334.
2102 III-2, 290.
2102A III-2, 307.
2206 III-2, 278.
2232 III-2, 83.
2240 III-2, 271.
2266 III-2, 298.
2269 III-2, 347.
2275 III-2, 354.
2282 III-2, 282.
2292 III-2, 273.
2293 III-2, 310.
2322 III-2, 82.
2357 III-2, 262.
2384 III-2, 330.
2390 III-2, 308.
2394 III-2, 345.
2726 III-2, 84.
2882 IV-1, 135.
2954 IV-1, 77.
2970 IV-1, 127.
3021 IV-1, 72.
3140 IV-1, 159.
3384 IV-1, 277.
3616 IV-2, 244.
3811 IV-2, 43.
3969 IV-2, 144.
4116 IV-2, 233.
4171 IV-2, 147.
4186 IV-2, 230.
4226 IV-2, 164.
4236 IV-2, 149.
4289A V-1, 344.
4677 IV-2, 245.
4877 V-1, 340.
5245 V-1, 279.
5287 V-1, 222.
5322 V-1, 335.
5480 V-1, 345.
5490 V-1, 37.
5675 V-1, 43.
5694 V-2, 159.
5723 V-2, 142.
5766 V-1, 30.
5783 V-1, 121.
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Solicitor's Opinion (Sol. Op.) ruling series
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Sol. Op. No. C.B. citation
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4 2, 307.
5 2, 67.
23 3, 267.
32 3, 288.
60 3, 295.
79 3, 302.
100 4, 295.
117 5, 254.
122 5, 107.
127 5, 226.
128 I-1, 5.
129 I-1, 360.
135 I-1, 190.
140 I-1, 12.
145 I-2, 75.
152 II-2, 93.
155 III-1, 407.
157 III-2, 172.
158 III-1, 418.
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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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6 III-2, 50.
39 IV-1, 276.
55 III-2, 9.
107 III-2, 263.
323 IV-1, 177.
1123 III-2, 4.
1132 III-2, 11.
1348 IV-1, 89.
1436 IV-1, 274.
1469 IV-1, 175.
1512 III-2, 334.
1527 III-2, 336.
1862 III-2, 182.
1981 IV-1, 272.
1987 IV-1, 161.
1989 III-2, 269.
2017 IV-1, 275.
2084 IV-1, 264.
2294 IV-1, 268.
2307 IV-1, 271.
2352 IV-1, 139.
2521 IV-1, 273.
2550 IV-1, 263.
2863 IV-1, 174.
4367 IV-1, 280.
5545 IV-2, 242.
5617 IV-2, 240.
5679 IV-2, 230.
6421 IV-2, 246.
6741 V-1, 330.
6750 V-1, 331.
6998 V-1, 268.
7199 V-1, 269.
7246 V-1, 333.
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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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7 1, 13.
9 2, 293.
10 2, 279.
15 2, 60.
16 2, 312.
17 2, 280.
19 2, 298.
23 2, 23.
24 2, 16.
26 2, 315.
29 2, 294.
36 2, 269.
43 2, 263.
46 2, 17.
48 2, 281.
65 2, 263.
70 2, 287.
71 2, 290.
78 2, 273.
86 2, 288.
100 2, 290.
102 2, 277.
104 2, 301.
110 2, 303.
111 2, 283.
116 2, 270.
123 2, 225.
127 2, 25.
161 3, 345.
167 3, 333.
209 3, 360.
210 3, 21.
211 3, 314.
213 3, 22.
217 3, 76.
221 3, 320.
229 3, 354.
233 3, 347.
237 3, 327.
247 3, 315.
250 3, 324.
268 3, 334.
285 3, 367.
295 3, 337.
315 3, 341.
321 3, 126.
326 3, 361.
327 3, 362.
328 3, 342.
331 3, 190.
332 3, 362.
337 3, 349.
338 3, 363.
342 3, 81.
349 3, 351.
350 4, 350.
356 3, 330.
358 4, 382.
360 4, 322.
363 4, 14.
364 4, 16.
373 4, 291.
376 4, 364.
378 4, 309.
384 4, 366.
390 4, 371.
393 4, 367.
394 4, 391.
396 4, 369.
397 4, 311.
408 4, 396.
413 4, 379.
425 5, 262.
436 4, 392.
448 4, 314.
458 4, 353.
459 4, 399.
463 5, 22.
464 4, 17.
467 4, 403.
473 4, 362.
485 4, 355.
499 4, 360.
500 4, 20.
518 4, 401.
538 5, 301.
547 5, 269.
554 5, 169.
556 5, 142.
559 5, 223.
564 5, 18.
565 5, 187.
599 5, 304.
611 5, 294.
618 5, 308.
619 5, 286.
624 5, 234.
636 5, 257.
641 5, 235.
664 5, 107.
678 5, 290.
683 5, 20.
716 I-1, 336.
743 I-1, 45.
747 I-1, 353.
761 I-1, 365.
770 I-1, 289.
789 I-1, 3.
817 I-1, 350.
844 I-1, 397.
845 I-1, 391.
853 I-1, 370.
855 I-1, 413.
859 I-1, 316.
877 I-1, 239.
933 I-1, 108.
942 I-1, 298.
944 I-2, 27.
968 I-1, 348.
979 I-2, 250.
988 I-2, 258.
1020 I-2, 104.
1026 I-2, 209.
1082 I-2, 98.
1128 I-2, 34.
1232 I-2, 204.
1276 I-2, 244.
1300 II-1, 191.
2190 II-2, 270.
2406 II-1, 206.
2564 II-1, 199.
2766 II-2, 259.
2839 II-2, 273.
2859 II-2, 159.
2958 II-2, 214.
2971 II-2, 266.
3041 II-2, 110.
3092 II-2, 190.
3202 II-2, 275.
3275 III-1, 388.
3421 II-2, 172.
3552 II-2, 181.
3572 II-2, 265.
4123 III-1, 394.
4519 II-2, 236.
4837 III-1, 39.
4884 III-1, 385.
4910 III-1, 40.
4948 III-1, 7.
4959 III-1, 379.
4972 III-1, 400.
6011 III-1, 377.
6087 III-1, 128.
6137 III-1, 12.
6223 III-1, 388.
6242 III-1, 20.
6347 III-1, 18.
6572 III-1, 406.
6603 III-1, 441.
6725 III-1, 381.
6745 III-1, 404.
6930 III-1, 45.
6970 III-1, 390.
7769 III-1, 199.
7991 III-2, 331.
8282 III-2, 258.
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Appeals and Review Memorandum (A.R.M.) ruling series
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A.R.M. No. C.B. citation
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1 1, 269.
4 1, 155.
5 1, 268.
12 2, 292.
13 2, 168.
24 2, 231.
26 2, 115.
29 2, 119.
30 2, 109.
31 2, 128.
33 2, 53.
39 2, 110.
40 2, 266.
41 2, 264.
42 2, 24.
43 2, 281.
44 2, 275.
46 2, 247.
50 2, 19.
51 2, 297.
56 2, 86.
57 2, 121.
59 2, 20.
71 3, 348.
80 3, 343.
81 3, 356.
87 3, 352.
89 3, 361.
96 3, 317.
116 4, 361.
120 4, 22.
123 4, 330.
131 4, 395.
134 5, 279.
141 5, 296.
174 I-2, 234.
185 I-2, 37.
219 III-1, 319.
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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 with respect to 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.
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- LanguageEnglish
- Tax Analysts Electronic Citationnot available
