Rev. Rul. 74-625
Rev. Rul. 74-625; 1974-2 C.B. 407
- Cross-Reference
26 CFR 301.7805-1: Rules and regulation.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
The Interest Equalization Tax imposed by section 4911 of the Internal Revenue Code of 1954 expired as of June 30, 1974, and does not apply to any acquisitions made after that date. The purpose of this Revenue Ruling is to publish a list of rulings having application in the Interest Equalization Tax area which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions because the applicable statutory provisions have expired. Accordingly, the rulings listed below are hereby declared to be obsolete.
[Obsolete Rulings]
Rev. Rul. No. C.B. Citation
------------------------------------
65-36 1965-1, 510
65-181 1965-2, 428
66-27 1966-1, 262
66-268 1966-2, 479
66-281 1966-2, 483
67-81 1967-1, 309
67-132 1967-1, 313
67-190 1967-1, 310
67-335 1967-2, 405
67-357 1967-2, 388
68-311 1968-1, 514
68-383 1968-2, 559
68-401 1968-2, 560
68-406 1968-2, 525
68-429 1968-2, 525
68-465 1968-2, 523
68-585 1968-2, 524
68-587 1968-2, 524
68-612 1968-2, 561
[Obsolete Rulings (cont.)]
Rev. Rul. No. C.B. Citation
------------------------------------
69-11 1969-1, 293
69-22 1969-1, 293
69-137 1969-1, 294
69-167 1969-1, 294
69-245 1969-1, 294
69-520 1969-2, 234
70-312 1970-1, 253
70-418 1970-2, 274
70-631 1970-2, 277
71-103 1971-1, 389
71-187 1971-1, 388
71-305 1971-2, 389
71-339 1971-2, 382
71-340 1971-2, 383
71-358 1971-2, 384
71-457 1971-2, 378
71-490 1971-2, 379
71-586 1971-2, 380
71-599 1971-2, 388
[Obsolete Rulings (cont.)]
Rev. Rul. No. C.B. Citation
------------------------------------
72-144 1972-1, 357
72-187 1972-1, 355
72-234 1972-1, 366
72-259 1972-1, 354
72-260 1972-1, 355
72-261 1972-1, 356
72-262 1972-1, 368
72-271 1972-1, 369
72-288 1972-1, 357
72-289 1972-1, 367
72-298 1972-1, 355
72-299 1972-1, 358
72-310 1972-1, 368
72-363 1972-2, 594
72-417 1972-2, 595
72-434 1972-2, 594
72-435 1972-2, 604
72-500 1972-2, 592
72-501 1972-2, 596
72-502 1972-2, 597
72-503 1972-2, 601
72-517 1972-2, 600
72-529 1972-2, 593
72-586 1972-2, 596
[Obsolete Rulings (cont.)]
Rev. Rul. No. C.B. Citation
------------------------------------
73-9 1973-1, 451
73-10 1973-1, 466
73-38 1973-1, 451
73-39 1973-1, 467
73-40 1973-1, 468
73-75 1973-1, 452
73-85 1973-1, 452
73-172 1973-1, 455
73-199 1973-1, 453
73-224 1973-1, 468
73-280 1973-1, 453
73-335 1973-2, 379
73-337 1973-2, 411
73-375 1973-2, 378
73-389 1973-2, 380
73-499 1973-2, 379
73-545 1973-2, 381
73-561 1973-2, 382
74-11 1974-1, 323
74-193 1974-1, 322
74-202 1974-1, 324
The purpose of this declaration of obsoleteness is to make 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 their applicability to past transactions.
Failure to include in the foregoing list any ruling that relates to the Interest Equalization Tax area should not be taken to imply that such ruling has been determined to have continuing application to future transactions.
- Cross-Reference
26 CFR 301.7805-1: Rules and regulation.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
