Rev. Rul. 67-466
Rev. Rul. 67-466; 1967-2 C.B. 427
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Citations: Rev. Rul. 67-466; 1967-2 C.B. 427
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 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immediate objective of identifying and publishing lists of those rulings which, although not specifically revoked or superseded, are not considered to be determinative with respect to future transactions.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.
Office Decision (O.D.) ruling series
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O.D. Number C.B. Citation
--------------------------------------------------------------------
343 1, 80.
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Income Tax (I.T.) ruling series
--------------------------------------------------------------------
I.T. Number C.B. Citation
--------------------------------------------------------------------
1150 I-1, 1.
1151 I-1, 1.
1152 I-1, 32.
1153 I-1, 274.
1154 I-1, 302.
1155 I-1, 344.
1156 I-1, 2.
1163 I-1, 344.
1165 I-1, 30.
1173 I-1, 200.
1176 I-1, 325.
1177 I-1, 344.
1178 I-1, 31.
1180 I-1, 91.
1181 I-1, 141.
1189 I-1, 44.
1190 I-1, 49.
1192 I-1, 78.
1193 I-1, 110.
1195 I-1, 133.
1196 I-1, 189.
1197 I-1, 269.
1199 I-1, 310.
1200 I-1, 305.
1201 I-1, 345.
1202 I-1, 50.
1203 I-1, 92.
1210 I-1, 394.
1211 I-1, 47.
1215 I-1, 217.
1216 I-1, 238.
1218 I-1, 346.
1223 I-1, 231.
1226 I-1, 346.
1227 I-1, 77.
1229 I-1, 102.
1235 I-1, 232.
1237 I-1, 70.
1240 I-1, 150.
1241 I-1, 234.
1244 I-1, 99.
1245 I-1, 103.
1249 I-1, 221.
1251 I-1, 243.
1252 I-1, 45.
1256 I-1, 189.
1257 I-1, 246.
1259 I-1, 316.
1260 I-1, 347.
1261 I-1, 370.
1265 I-1, 193.
1266 I-1, 203.
1269 I-1, 311.
1277 I-1, 291.
1278 I-1, 369.
1279 I-1, 372.
1281 I-1, 118.
1282 I-1, 147.
1283 I-1, 235.
1284 I-1, 249.
1286 I-1, 368.
1289 I-1, 218.
1298 I-1, 250.
1299 I-1, 251.
1301 I-1, 133.
1305 I-1, 104.
1314 I-1, 373.
1315 I-1, 50.
1319 I-1, 196.
1324 I-1, 51.
1325 I-1, 51.
1330 I-1, 203.
1331 I-1, 222.
1334 I-1, 341.
1335 I-1, 404.
1347 I-1, 370.
1349 I-1, 99.
1354 I-1, 190.
1360 I-1, 301.
1361 I-1, 318.
1362 I-1, 77.
1371 I-1, 208.
1372 I-1, 238.
1374 I-1, 348.
1375 I-1, 373.
1376 I-1, 412.
1385 I-2, 233.
1390 I-2, 148.
1391 I-2, 240.
1394 I-2, 147.
1395 I-2, 229.
1396 I-2, 253.
1400 I-2, 249.
1401 I-2, 32.
1402 I-2, 72.
1408 I-2, 208.
1409 I-2, 242.
1420 I-2, 241.
1422 I-2, 268.
1423 I-2, 34.
Income Tax (I.T.) ruling series
--------------------------------------------------------------------
I.T. Number C.B. Citation
--------------------------------------------------------------------
1433 I-2, 203.
1434 I-2, 239.
1439 I-2, 232.
1444 I-2, 168.
1459 I-2, 41.
1461 I-2, 148.
1465 I-2, 36.
1467 I-2, 175.
1468 I-2, 177.
1476 I-2, 40.
1482 I-2, 47.
1483 I-2, 47.
1489 I-2, 67.
1495 I-2, 48.
1500 I-2, 211.
1509 I-2, 39.
1514 I-2, 174.
1523 I-2, 241.
1524 I-2, 249.
1526 I-2, 83.
1528 I-2, 118.
1532 I-2, 10.
1536 I-2, 239.
1537 I-2, 270.
1538 I-2, 101.
1542 I-2, 243.
1544 II-1, 47.
1559 II-1, 207.
1581 II-1, 169.
1588 II-1, 26.
1590 II-1, 57.
1595 II-1, 98.
1599 II-1, 164.
1601 II-1, 190.
1602 II-1, 208.
1603 II-1, 228.
1607 II-1, 71.
1608 II-1, 75.
1615 II-1, 98.
1617 II-1, 119.
1624 II-1, 145.
1625 II-1, 147.
1627 II-1, 154.
1630 II-1, 163.
1633 II-1, 208.
1640 II-1, 65.
1647 II-1, 160.
1649 II-1, 209.
1652 II-1, 71.
1659 II-1, 19.
1665 II-1, 5.
1672 II-1, 163.
1674 II-1, 72.
1675 II-1, 77.
1685 II-1, 72.
1691 II-1, 246.
1704 II-2, 42.
1715 II-2, 246.
1717 II-2, 247.
1718 II-2, 43.
1724 II-2, 181.
1725 II-2, 209.
1726 II-2, 216.
1732 II-2, 113.
1734 II-2, 191.
1739 II-2, 68.
1747 II-2, 244.
1748 II-2, 92.
1752 II-2, 191.
1758 II-2, 279.
1767 II-2, 156.
1768 II-2, 176.
1777 II-2, 211.
1782 II-2, 165.
1783 II-2, 216.
1784 II-2, 235.
1791 II-2, 268.
1796 II-2, 272.
1805 II-2, 72.
1806 II-2, 92.
1809 II-2, 47.
1813 II-2, 174.
1815 II-2, 235.
1823 II-2, 47.
1825 II-2, 144.
1838 II-2, 175.
1839 II-2, 176.
1841 II-2, 47.
1842 II-2, 47.
1847 II-2, 227.
1848 II-2, 260.
1851 II-2, 13.
1857 II-2, 193.
1860 II-2, 276.
1869 II-2, 244.
1870 II-2, 248.
1871 II-2, 249.
1872 II-2, 80.
1874 II-2, 228.
1875 II-2, 238.
Income Tax (I.T.) ruling series
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I.T. Number C.B. Citation
--------------------------------------------------------------------
1876 II-2, 252.
1877 II-2, 255.
1883 II-2, 252.
1884 II-2, 263.
1887 II-2, 212.
1888 II-2, 261.
1890 III-1, 116.
1897 III-1, 298.
1898 III-1, 26.
1905 III-1, 205.
1908 III-1, 75.
1909 III-1, 102.
1915 III-1, 319.
1926 III-1, 314.
1927 III-1, 320.
1934 III-1, 361.
1938 III-1, 245.
1940 III-1, 321.
1941 III-1, 445.
1948 III-1, 343.
1950 III-1, 350.
1951 III-1, 362.
1952 III-1, 139.
1953 III-1, 139.
1954 III-1, 198.
1955 III-1, 210.
1956 III-1, 228.
1959 III-1, 139.
1960 III-1, 204.
1966 III-1, 215.
1968 III-1, 336.
1970 III-1, 369.
1971 III-1, 374.
1972 III-1, 374.
1974 III-1, 104.
1975 III-1, 123.
1984 III-1, 140.
1993 III-1, 346.
1996 III-1, 146.
2005 III-1, 299.
2006 III-1, 69.
2008 III-1, 316.
2009 III-1, 318.
2011 III-1, 79.
2012 III-1, 158.
2019 III-1, 302.
2021 III-1, 537.
2023 III-1, 24.
2029 III-1, 303.
2031 III-1, 305.
2032 III-1, 305.
2033 III-1, 442.
2036 III-1, 117.
2037 III-1, 146.
2039 III-1, 226.
2040 III-1, 227.
2041 III-1, 392.
2042 III-1, 537.
2045 III-2, 290.
2046 III-2, 56.
2056 III-2, 274.
2057 III-2, 48.
2058 III-2, 90.
2059 III-2, 307.
2065 III-2, 248.
2066 III-2, 318.
2073 III-2, 73.
2080 III-2, 48.
2081 III-2, 97.
2083 III-2, 268.
2084 III-2, 356.
2089 III-2, 286.
2091 III-2, 171.
2093 III-2, 335.
2094 III-2, 43.
2095 III-2, 46.
2099 III-2, 43.
2100 III-2, 59.
2110 III-2, 287.
2112 III-2, 47.
2120 III-2, 249.
2123 IV-1, 75.
2125 IV-1, 6.
2126 IV-1, 13.
2130 IV-1, 48.
2132 IV-1, 117.
2133 IV-1, 202.
2135 IV-1, 32.
2136 IV-1, 67.
2137 IV-1, 14.
2138 IV-1, 18.
2140 IV-1, 84.
2144 IV-1, 14.
2146 IV-1, 88.
2147 IV-1, 271.
2148 IV-1, 5.
2149 IV-1, 36.
2151 IV-1, 53.
2152 IV-1, 83.
2153 IV-1, 195.
Income Tax (I.T.) ruling series
--------------------------------------------------------------------
I.T. Number C.B. Citation
--------------------------------------------------------------------
2154 IV-1, 36.
2155 IV-1, 155.
2165 IV-1, 88.
2166 IV-1, 189.
2167 IV-1, 42.
2171 IV-1, 31.
2173 IV-1, 68.
2177 IV-2, 22.
2182 IV-2, 57.
2190 IV-2, 29.
2191 IV-2, 45.
2192 IV-2, 68.
2202 IV-2, 41.
2205 IV-2, 54.
2208 IV-2, 81.
2213 IV-2, 149.
2214 IV-2, 46.
2215 IV-2, 103.
2216 IV-2, 19.
2219 IV-2, 41.
2220 IV-2, 57.
2226 IV-2, 42.
2227 IV-2, 55.
2228 IV-2, 104.
2230 IV-2, 108.
2233 IV-2, 47.
2234 IV-2, 25.
2237 IV-2, 29.
2242 IV-2, 152.
2243 IV-2, 12.
2252 V-1, 227.
2253 V-1, 32.
2254 V-1, 60.
2255 V-1, 20.
2260 V-1, 96.
2261 V-1, 100.
2272 V-1, 304.
2274 V-1, 50.
2281 V-1, 58.
2285 V-1, 51.
2286 V-1, 52.
2289 V-1, 241.
2293 V-2, 33.
2294 V-2, 62.
2298 V-2, 46.
2299 V-2, 121.
2304 V-2, 74.
2312 V-2, 109.
2319 V-2, 140.
2320 V-2, 183.
Income Tax (I.T.) ruling series
--------------------------------------------------------------------
I.T. Number C.B. Citation
--------------------------------------------------------------------
2322 V-2, 183.
2324 V-2, 31.
2328 VI-1, 21.
2329 VI-1, 127.
2331 VI-1, 142.
2332 VI-1, 191.
2336 VI-1, 21.
2341 VI-1, 140.
2342 VI-1, 178.
2343 VI-1, 41.
2346 VI-1, 66.
2353 VI-1, 62.
2357 VI-1, 52.
2359 VI-1, 51.
2363 VI-1, 220.
2371 VI-2, 120.
2372 VI-2, 53.
2376 VI-2, 55.
2378 VI-2, 106.
2380 VI-2, 32.
2382 VI-2, 102.
2385 VI-2, 185.
2387 VI-2, 56.
2394 VII-1, 177.
2395 VII-1, 73.
2396 VII-1, 75.
2398 VII-1, 56.
2399 VII-1, 77.
2403A VII-1, 246.
2404 VII-1, 84.
2412 VII-1, 219.
2414 VII-1, 229.
2415 VII-1, 240.
2422 VII-2, 186.
2423 VII-2, 320.
2424 VII-2, 248.
2427 VII-2, 269.
2428 VII-2, 294.
2429 VII-2, 158.
2431 VII-2, 146.
2434 VII-2, 106.
2435 VII-2, 137.
2439 VII-2, 269.
2440 VII-2, 282.
2441 VII-2, 65.
2446 VIII-1, 92.
2448 VIII-1, 188.
2450 VIII-1, 234.
2451 VIII-1, 283.
2453 VIII-1, 199.
2456 VIII-1, 67.
2459 VIII-1, 87.
2461 VIII-1, 271.
2462 VIII-1, 253.
2464 VIII-1, 147.
2470 VIII-1, 69.
2476 VIII-2, 130.
2485 VIII-2, 252.
2490 VIII-2, 195.
2492 VIII-2, 120.
2494 VIII-2, 76.
2496 VIII-2, 285.
2506 VIII-2, 129.
2508 VIII-2, 310.
2511 VIII-2, 247.
2513 VIII-2, 121.
2515 IX-1, 125.
2516 IX-1, 268.
2520 IX-1, 122.
2525 IX-1, 172.
2529 IX-1, 298.
2531 IX-1, 105.
2532 IX-1, 106.
2534 IX-1, 107.
2541 IX-2, 299.
2547 IX-2, 120.
2551 IX-2, 146.
2552 IX-2, 332.
2555 X-1, 306.
2556 X-1, 128.
2558 X-1, 186.
2560A X-1, 155.
2567 X-1, 230.
2568 X-1, 123.
2572 X-1, 200.
2573 X-1, 215.
2574 X-1, 523.
2575 X-1, 161.
2576 X-1, 164.
2583 X-2, 213.
2584 X-2, 171.
2590 X-2, 195.
2592 X-2, 191.
2596 X-2, 184.
2598 X-2, 157.
2602 X-2, 130.
2605 X-2, 192.
2606 X-2, 196.
2607 X-2, 188.
2608 X-2, 342.
Income Tax (I.T.) ruling series
--------------------------------------------------------------------
I.T. Number C.B. Citation
--------------------------------------------------------------------
2610 XI-1, 41.
2613 XI-1, 47.
2614 XI-1, 48.
2616 XI-1, 161.
2617 XI-1, 29.
2618 XI-1, 22.
2627 XI-1, 119.
2634 XI-2, 95.
2638 XI-2, 80.
2639 XI-2, 47.
2640 XI-2, 246.
2641 XI-2, 31.
2642 XI-2, 44.
2649 XI-2, 37.
2650 XI-2, 101.
2651 XI-2, 24.
2652 XI-2, 45.
2653 XI-2, 94.
2655 XI-2, 19.
2656 XI-2, 32.
2658 XI-2, 25.
2660 XI-2, 21.
2663 XI-2, 33.
2664 XI-2, 43.
2667 XI-2, 248.
2669 XII-1, 68.
2670 XII-1, 40.
2671 XII-1, 41.
2673 XII-1, 51.
2677 XII-1, 141.
2680 XII-1, 46.
2682 XII-1, 30.
2685 XII-1, 107.
2686 XII-1, 142.
2687 XII-1, 32.
2688 XII-1, 251.
2689 XII-1, 160.
2690 XII-1, 328.
2691 XII-1, 52.
2695 XII-1, 73.
2696 XII-1, 33.
2698 XII-1, 70.
2699 XII-1, 36.
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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.
DOCUMENT ATTRIBUTES
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
