Rev. Proc. 67-6
Rev. Proc. 67-6; 1967-1 C.B. 576
DOCUMENT ATTRIBUTES
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Citations: Rev. Proc. 67-6; 1967-1 C.B. 576
SECTION 1. PURPOSE.
.01 The purpose of this Revenue Procedure is to announce a program for reviewing rulings published in the Internal Revenue Bulletin prior to 1953. The immediate objective of this program is to identify and publish lists of those rulings which, although not specifically revoked or superseded, are not considered to be determinative with respect to future transactions.
.02 As a separate phase of the program, consideration will be given to republishing under the current statute and regulations the conclusions of those rulings which may be identified as having significant application to future transactions.
SEC. 2. BACKGROUND.
.01 Since 1919, many thousands of official rulings, relating to the various categories of Federal taxes, have been published in the Bulletin. Each ruling represented the conclusion of the Service concerning the application of the particular provisions of law in effect at the time to the entire set of facts involved.
.02 Prior to the inauguration of the `Revenue Ruling' series as of January 1, 1953, rulings were published in various series, as follows:
Ruling Series Abbreviation
Appeals and Review Memorandum........................... A.R.M.
Appeals and Review Recommendation....................... A.R.R.
Capital Stock Tax....................................... C.S.T.
Carriers, Taxes on Employment by........................ C.T.
Employment Tax (Continuation of "Social Security Tax" Em.T.
series).
Estate and Gift Tax..................................... E.T.
Excess Profits Tax...................................... E.P.C.
General Counsel's Memorandum............................ G.C.M.
Income Tax (continuation of "Office Decision" series)... I.T.
Internal Revenue Circular............................... I.R.-Circ.
Internal Revenue Mimeograph............................. I.R.-Mim.
(Solicitor's) Law Opinion............................... L.O. (or O.)
Mimeograph.............................................. Mim.
Miscellaneous Division.................................. M.S.
Miscellaneous Taxes..................................... M.T.
Office Decision......................................... O.D.
Pension Trust Service................................... PS
Processing Tax.......................................... P.T.
Sales Tax............................................... S.T.
Silver Tax.............................................. Sil.
Social Security Tax..................................... S.S.T.
Solicitor's Memorandum.................................. S.M. (or S.)
Solicitor's Opinion..................................... Sol. Op.
Solicitor's Recommendation.............................. S.R.
Tax Board Memorandum.................................... T.B.M.
Tax Board Recommendation................................ T.B.R.
.03 Some of those rulings have been specifically revoked or superseded. However, many others should not be considered determinative for various reasons, such as (1) the ruling may be unnecessary because the issue has been covered by regulations; (2) the conclusion may not now be applicable because of amendment of the statute, revision of the regulations, application of court decisions, etc.; or (3) the ruling may not have precedent value because the factual situation no longer exists or is not sufficiently described to permit clear application of the current statute and regulations. To officially list as `obsolete' those rulings which are identified as not being determinative with respect to future transactions should eliminate unnecessary research and reduce the possibility of erroneous decisions by taxpayers and tax practitioners.
SEC. 3. PROCEDURE.
Although it is intended that this program eventually encompass all rulings published prior to 1953, each branch and division of the Technical Organization will establish plans and procedures for reviewing those rulings within its responsibility, depending upon the type of tax and the subject matter involved. When a significant number of nondeterminative rulings have been identified, they will be listed and officially declared obsolete by the publication of a Revenue Ruling.
SEC. 4. EFFECT OF DECLARATION OF OBSOLESCENCE.
.01 The purpose of this program is to identify and publicly list those rulings which are not to be considered determinative with respect to future transactions (that is, those occurring after the date of publication of the list unless otherwise specified). It is not the purpose of this program to determine the applicability of any of the listed rulings to past transactions. If any question should arise regarding the possible application of any of these rulings to a prior transaction, that issue will be idenpendently resolved on the basis of all the relevant facts and circumstances.
.02 The public announcement that a particular ruling is not determinative with respect to future transactions does not necessarily mean that the conclusion or the underlying rationale has no current applicability. For example, if the regulation now clearly covers the issue involved, the regulation is determinative and the published ruling is no longer the appropriate authority. If there should be uncertainty about the current treatment of issues covered by any of the listed rulings, consideration will be given to requests that published guidance be provided under the current statute and regulations.
.03 In view of the continuing nature of this review program, failure to include any particular ruling in an early list should not be construed as an indication that the ruling necessarily is determinative with respect to future transactions.
[The following information is found in the introduction of the 1967-2 C.B. pages X through LIV. It is a compilation of a series of Revenue Rulings published during 1967.]
FINDING LIST OF OBSOLETE PUBLISHED RULINGS 1
The following is an updated complete list of rulings which have been declared obsolete in accordance with the program announced in Revenue Procedure 67-6 for the review of rulings published prior to 1953. The rulings are arranged by series in numerical order. Citations are to Cumulative Bulletins.
Cumulative Bulletin No. 1 contains rulings relating to income and profits taxes issued between April 1, 1919, and December 31, 1919. Similar rulings issued from January 1920 through December 1921 are contained in semiannual Cumulative Bulletin Nos. 2, 3, 4, and 5. Other rulings issued during that period are contained in separate Sales Tax Rulings Bulletins which are identified as follows:
Sales Tax Rulings Bulletin No. ST-1-20 (December, 1920).
Sales Tax Rulings Cumulative Bulletin (January-June, 1921).
Sales Tax Rulings Cumulative Bulletin (July-December, 1921).
All rulings published after 1921 are contained in the Internal Revenue Bulletin rather than in separate Income Tax and Sales Tax bulletins. Cumulative Bulletin I-1 covers the first six months of 1922, and each subsequent semiannual Cumulative Bulletin through the last six months of 1936 is similarly identified by a Roman numeral prefix and an Arabic numeral which denotes the first or the second half of the calendar year. Cumulative Bulletin 1937-1 inaugurated a new numbering system in which the year covered is identified by an Arabic numeral.
APPEALS AND REVIEW MEMORANDUM (A.R.M.) RULING SERIES
______________________________________________________________________
A.R.M. No. C.B. Citation
______________________________________________________________________
1 1, 269.
4 1, 155.
5 1, 268.
7 1, 38.
10 1, 140.
12 2, 292.
13 2, 168.
24 2, 231.
26 2, 115.
29 2, 119.
30 2, 109.
31 2, 128.
33 2, 53.
35 2, 142.
36 2, 208.
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.
79 3, 235.
80 3, 343.
81 3, 356.
87 3, 352.
89 3, 361.
95 3, 172.
96 3, 317.
106 4, 390.
110 4, 200.
111 4, 201.
112 4, 180.
116 4, 361.
120 4, 22.
123 4, 330.
124 4, 190.
131 4, 395.
134 5, 279.
141 5, 296.
148 I-1, 186.
153 I-1, 179.
174 I-2, 234.
185 I-2, 37.
189 I-2, 68.
209 III-1, 176.
219 III-1, 319.
APPEALS AND REVIEW RECOMMENDATION (A.R.R.) RULING SERIES
______________________________________________________________________
A.R.R. No. C.B. Citation
______________________________________________________________________
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.
27 2, 139.
29 2, 294.
36 2, 269.
43 2, 263.
45 2, 141.
46 2, 17.
48 2, 281.
65 2, 263.
70 2, 287.
71 2, 290.
78 2, 273.
86 2, 288.
93 2, 142.
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.
173 3, 58.
209 3, 360.
210 3, 21.
211 3, 314.
213 3, 22.
217 3, 76.
218 3, 238.
221 3, 320.
229 3, 354.
233 3, 347.
237 3, 327.
247 3, 315.
250 3, 324.
268 3, 334.
272 3, 173.
279 3, 168.
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, 263.
339 3, 169.
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.
377 4, 64.
378 4, 309.
384 4, 366.
390 4, 371.
393 4, 367.
394 4, 391.
396 4, 369.
397 4, 311.
403 4, 32.
408 4, 396.
413 4, 379.
425 5, 262.
431 4, 193.
436 4, 392.
448 4, 314.
458 4, 353.
459 4, 399.
463 5, 22.
464 4, 17.
467 4, 403.
469 4, 164.
473 4, 362.
485 4, 355.
498 4, 165.
499 4, 360.
500 4, 20.
517 4, 385.
518 4, 401.
520 5, 156.
538 5, 301.
547 5, 269.
551 4, 215.
554 5, 169.
556 5, 142.
559 5, 223.
564 5, 18.
565 5, 187.
570 5, 152.
594 5, 154.
599 5, 304.
611 5, 294.
618 5, 308.
619 5, 286.
624 5, 234.
636 5, 257.
641 5, 235.
652 5, 9.
664 5, 107.
678 5, 290.
683 5, 20.
712 I-1, 183.
716 I-1, 336.
722 I-1, 169.
743 I-1, 45.
747 I-1, 353.
761 I-1, 365.
770 I-1, 289.
789 I-1, 3.
799 I-1, 374.
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.
963 I-1, 161.
968 I-1, 348.
979 I-2, 250.
988 I-2, 258.
1009 I-2, 125.
1020 I-2, 104.
1026 I-2, 209.
1082 I-2, 98.
1086 I-2, 122.
1128 I-2, 34.
1147 I-2, 138.
1159 I-2, 187.
1232 I-2, 204.
1234 I-2, 140.
1276 I-2, 244.
1300 II-1, 191.
1329 II-1, 99.
2166 II-1, 155.
2190 II-1, 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.
2991 II-2, 271.
3041 II-2, 110.
3092 II-2, 190.
3202 II-2, 275.
3275 III-1, 388.
3421 II-2, 172.
3515 II-2, 23.
3552 II-2, 181.
3572 II-2, 265.
3699 II-2, 123.
3920 II-2, 146.
3959 II-2, 162.
4123 III-1, 394.
4519 II-2, 236.
4799 III-1, 384.
4801 III-1, 177.
4803 III-1, 173.
4822 III-1, 159.
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.
6040 III-1, 397.
6087 III-1, 128.
6092 III-1, 169.
6099 III-1, 175.
6127 III-1, 395.
6137 III-1, 12.
6223 III-1, 388.
6242 III-1, 20.
6347 III-1, 18.
6426 III-1, 162.
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.
8367 III-2, 57.
CAPITAL STOCK TAX (C.S.T.) RULING SERIES
______________________________________________________________________
C.S.T. No. C.B. Citation
______________________________________________________________________
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 (Part I), 347.
9 1939-1 (Part I), 346.
10 1939-2, 349.
11 1941-2, 253.
12 1941-2, 255.
13 1945, 430.
CARRIERS TAXING ACT (C.T.) RULING SERIES
______________________________________________________________________
C.T. No. C.B. Citation
______________________________________________________________________
2 1938-1, 488.
3 1938-1, 481.
6 1938-1, 486.
11 1938-1, 487.
19 1939-2, 294.
CIRCULAR (CIRC.) RULING SERIES
______________________________________________________________________
Circ. No. C.B. Citation
______________________________________________________________________
1735 1944, 480.
1738 1944, 461.
1798 1945, 327.
1816 1945, 328.
1837 1945, 329.
1852 1946-1, 209.
1945 1947-1, 95.
1994 1947-2, 140.
2040 1948-2, 109.
2060 1948-2, 103.
2061 1948-2, 116.
2131 1949-2, 93.
2289 1951-2, 186.
2299 1951-2, 194.
2315 1951-2, 196.
EMPLOYMENT TAX (EM.T.) RULING SERIES
______________________________________________________________________
Em.T. No. C.B. Citation
______________________________________________________________________
435 1942-2, 210.
443 1943, 1078.
447 1944, 553.
449 1951-1, 136.
ESTATE AND GIFT TAX (E.T.) RULING SERIES
______________________________________________________________________
E.T. No. C.B. Citation
______________________________________________________________________
1 II-2, 320.
3 XII-2, 279.
5 XIII-2, 369.
6 XIV-1, 381.
9 1937-1, 300.
10 1937-2, 469.
11 1937-2, 470.
14 1940-1, 221.
16 1940-1, 232.
17 1940-1, 231.
20 1947-2, 207.
21 1948-2, 156.
22 1949-2, 113.
23 1950-1, 133.
EXCESS PROFITS TAX COUNCIL (E.P.C.) RULING SERIES
______________________________________________________________________
E.P.C. No. C.B. Citation
______________________________________________________________________
2 1946-2, 110.
3 1946-2, 121.
4 1946-2, 122.
5 1946-2, 122.
6 1946-2, 123.
7 1946-2, 126.
8 1947-1, 73.
10 1947-1, 78.
11 1947-1, 79.
12 1947-1, 80.
13 1947-1, 83.
14 1947-1, 88.
15 1947-1, 89.
16 1947-1, 90.
17 1947-1, 90.
18 1947-1, 92.
19 1947-2, 132.
20 1947-2, 135.
21 1947-2, 136.
22 1947-2, 137.
23 1947-2, 139.
24 1948-1, 86.
25 1948-1, 87.
26 1948-1, 88.
27 1948-1, 89.
28 1948-1, 89.
29 1948-1, 90.
30 1948-1, 92.
31 1948-1, 93.
32 1948-1, 94.
33 1948-2, 103.
34 1948-2, 106.
35 1949-1, 134.
36 1949-1, 137.
37 1949-1, 138.
38 1949-1, 139.
39 1949-1, 140.
40 1949-1, 142.
41 1949-1, 143.
42 1949-1, 144.
43 1949-2, 84.
44 1949-2, 87.
45 1950-2, 68.
GENERAL COUNSEL'S OR CHIEF COUNSEL'S MEMORANDUM
(G.C.M.) RULING SERIES
______________________________________________________________________
G.C.M. No. C.B. Citation
______________________________________________________________________
36 V-2, 186.
60 V-1, 45.
211A VI-2, 49.
266A VI-1, 233.
301 V-2, 197.
340 V-2, 174.
365 V-2, 199.
377 V-2, 206.
386A VI-1, 38.
388A V-2, 184.
440 V-2, 215.
499 V-2, 171.
505 V-2, 208.
550 V-2, 155.
674 V-2, 237.
681 V-2, 228.
786 V-2, 195.
786A VI-2, 276.
809 V-2, 28.
813 V-2, 100.
843 V-2, 131.
880 VI-1, 45.
932 VI-1, 241.
GENERAL COUNSEL'S OR CHIEF COUNSEL'S MEMORANDUM
(G.C.M.) RULING SERIES (cont.)
______________________________________________________________________
G.C.M. No. C.B. Citation
______________________________________________________________________
1023 VI-1, 19.
1029 VI-1, 115.
1090 VI-1, 240.
1113 VI-1, 178.
1123 VI-1, 37.
1164 VI-1, 315.
1205 VI-1, 104.
1231 VI-1, 82.
1254 VI-1, 126.
1345A VI-2, 154.
1367 VI-1, 96.
1405 VI-1, 58.
1424 VI-1, 69.
1505 VI-1, 208.
1534 VI-1, 105.
1539 VI-1, 107.
1546 VI-1, 109.
1597 VI-1, 71.
1673 VI-1, 252.
1706 VI-1, 54.
1792 VI-1, 236.
1808 VI-2, 125.
1832 VI-2, 44.
1833 VI-2, 51.
1867 VI-2, 39.
1905 VI-2, 210.
GENERAL COUNSEL'S OR CHIEF COUNSEL'S MEMORANDUM
(G.C.M.) RULING SERIES (cont.)
______________________________________________________________________
G.C.M. No. C.B. Citation
______________________________________________________________________
2020 VI-2, 137.
2027 VI-2, 332.
2080 VI-2, 288.
2123 VI-2, 126.
2189 VI-2, 252.
2286 VI-2, 56.
2579 VII-1, 198.
2699 VI-2, 73.
2757 VII-2, 302.
2774 VII-1, 196.
2780 VII-1, 175.
2817 VI-2, 23.
2824 VI-2, 221.
2826 II-1, 234.
2856 II-1, 128.
2939 VII-1, 144.
GENERAL COUNSEL'S OR CHIEF COUNSEL'S MEMORANDUM
(G.C.M.) RULING SERIES (cont.)
______________________________________________________________________
G.C.M. No. C.B. Citation
______________________________________________________________________
3008 VII-1, 235.
3067 VII-1, 64.
3142 VII-1, 78.
3152 VII-1, 153.
3350 VII-1, 62.
3680 VII-1, 68.
3805 VII-1, 217.
3830 VII-1, 114.
3845 VII-1, 178.
3910 VII-1, 258.
4024 VII-2, 156.
4197 VII-2, 87.
4245 VII-2, 279.
4336 VII-2, 199.
4445 VII-2, 167.
4533 VII-2, 329.
4639 VII-2, 88.
4729 VII-2, 58.
4784 VIII-2, 385.
4791 VII-2, 120.
4879 VII-2, 90.
GENERAL COUNSEL'S OR CHIEF COUNSEL'S MEMORANDUM
(G.C.M.) RULING SERIES (cont.)
______________________________________________________________________
G.C.M. No. C.B. Citation
______________________________________________________________________
5000 VII-2, 176.
5046 VII-2, 78.
5086 VII-2, 92.
5148 VII-2, 60.
5308 VII-2, 93.
5362 VII-2, 304.
5396 VII-2, 155.
5448 VII-2, 96.
5479 VIII-1, 173.
5609 VIII-1, 186.
5665 VIII-1, 130.
5695 VIII-1, 285.
5739 VIII-1, 127.
5764 VIII-1, 128.
5776 VIII-1, 103.
5881 VIII-1, 68.
5909 VIII-1, 177.
5983 VIII-2, 228.
6041 VIII-1, 292.
6122 VIII-2, 115.
6308 VIII-1, 132.
6417 VIII-1, 152.
6601 VIII-2, 322.
6746 VIII-2, 119.
6822 VIII-2, 244.
6898 VIII-2, 150.
6982 VIII-2, 190.
7152 VIII-2, 429.
7188 IX-1, 399.
7505 IX-2, 414.
7515 IX-1, 171.
7542 IX-1, 392.
7561 IX-1, 201.
7629 IX-1, 146.
GENERAL COUNSEL'S OR CHIEF COUNSEL'S MEMORANDUM
(G.C.M.) RULING SERIES (cont.)
______________________________________________________________________
G.C.M. No. C.B. Citation
______________________________________________________________________
8050 IX-1, 396.
8132 IX-1, 287.
8156 IX-2, 124.
8243 IX-2, 247.
8374 IX-2, 444.
8375 IX-2, 157.
8481 X-1, 451.
8573 IX-2, 168.
8618 IX-2, 180.
8686 IX-2, 306.
8787 IX-2, 189.
8868 IX-2, 234.
8896 X-1, 359.
8982 X-1, 250.
9064 X-1, 314.
9067 X-1, 337.
9122 X-1, 157.
9210 X-1, 129.
9333 X-1, 253.
9461 X-1, 120.
9466 X-1, 133.
9503 X-1, 529.
9584 X-2, 372.
GENERAL COUNSEL'S OR CHIEF COUNSEL'S MEMORANDUM
(G.C.M.) RULING SERIES (cont.)
______________________________________________________________________
G.C.M. No. C.B. Citation
______________________________________________________________________
10026 X-2, 189.
10232 XI-2, 104.
10416 XI-1, 41.
10630 XI-2, 97.
10686 XI-2, 257.
10699 XI-2, 165.
10792 XI-2, 152.
10814 XI-2, 113.
10860 XII-1, 37.
10894 XI-2, 548.
10960 XI-2, 458.
10969 XI-2, 64.
11096 XI-2, 524.
11197 XII-1, 238.
11249 XI-2, 474.
11330 XI-2, 247.
11351 XII-1, 446.
11387 XII-1, 427
11519 XII-1, 449.
11522 XII-1, 387.
11539 XII-1, 456.
11611 XII-1, 445.
11651 XII-1, 98.
11653 XII-1, 121.
11660 XII-1, 394.
11676 XII-1, 75.
11692 XII-1, 65.
11693 XII-1, 430.
11699 XII-1, 436.
11705 XII-1, 57.
11732 XII-1, 439.
11774 XII-1, 222.
11794 XII-1, 425.
11817 XII-1, 56.
11893 XII-2, 124.
11989 XII-2, 318.
GENERAL COUNSEL'S OR CHIEF COUNSEL'S MEMORANDUM
(G.C.M.) RULING SERIES (cont.)
______________________________________________________________________
G.C.M. No. C.B. Citation
______________________________________________________________________
12012 XII-2, 60.
12016 XII-2, 359.
12068 XII-2, 314.
12076 XII-2, 316.
12118 XII-2, 119.
12137 XII-2, 81.
12159 XII-2, 431.
12313 XII-2, 420.
12333 XII-2, 68.
12357 XII-2, 414.
12393 XII-2, 398.
12596 XIII-1, 112.
12642 XIII-1, 435.
12882 XIII-1, 89.
12905 XIII-1, 199.
13035 XIII-1, 427.
13147 XIII-1, 358.
13315 XIII-2, 405.
13320 XIII-2, 138.
13445 XIII-2, 411.
13488 XIII-2, 156.
13509 XIII-2, 419.
13545 XIII-2, 481.
13574 XIII-2, 475.
13602 XIII-2, 62.
13681 XIV-1, 58.
13754 XIII-2, 408.
13759 XIII-2, 102.
13767 XIII-2, 483.
13773 XIII-2, 478.
13906 XIII-2, 391.
13918 XIII-2, 391.
14116 XIV-1, 102.
14129 XIV-1, 428.
14348 XIV-1, 427.
14526 XIV-1, 417.
14582 XIV-1, 397.
14593 XIV-1, 50.
14585 XIV-1, 400.
14952 XIV-2, 130.
14957 XIV-2, 130.
GENERAL COUNSEL'S OR CHIEF COUNSEL'S MEMORANDUM
(G.C.M.) RULING SERIES (cont.)
______________________________________________________________________
G.C.M. No. C.B. Citation
______________________________________________________________________
15055 XIV-2, 410.
15540 XIV-2, 134.
15595 XIV-2, 237.
15599 XIV-2, 240.
15642 XIV-2, 419.
15661 XIV-2, 370.
15745 XV-1, 409.
15773 XIV-2, 353.
15937 XV-1, 146.
16166 XV-1, 175.
16223 XV-1, 380.
16290 XV-1, 411.
16347 XV-1, 397.
16491 XV-1, 109.
16510 XV-1, 416.
16543 XV-1, 404.
16724 XV-1, 318.
16793 XV-2, 162.
16932 XV-2, 299.
16934 XV-2, 364.
17014 XV-2, 317.
17026 XV-2, 366.
17232 XV-2, 119.
17340 XV-2, 81.
17817 1937-1, 281.
17894 1937-1, 60.
18123 1937-1, 128.
18778 1937-2, 541.
18883 1937-2, 542.
18893 1937-2, 210.
18972 1937-2, 231.
19113 1937-2, 151.
19224 1937-2, 101.
19715 1938-1, 499.
19836 1938-2, 163.
19860 1938-1, 525.
19884 1938-1, 290.
19992 1938-1, 197.
GENERAL COUNSEL'S OR CHIEF COUNSEL'S MEMORANDUM
(G.C.M.) RULING SERIES (cont.)
______________________________________________________________________
G.C.M. No. C.B. Citation
______________________________________________________________________
20070 1938-1, 222.
20134 1938-1, 122.
20205 1938-2, 173.
20268 1938-1, 81.
20381 1938-2, 472.
20853 1938-2, 166.
20898 1938-2, 414.
21058 1939-1 (Part 1), 280.
21208 1939-1 (Part I), 343.
21323 1940-1, 97.
21418 1939-2, 249.
21532 1939-2, 231.
21540 1939-2, 392.
21586 1939-2, 390.
21610 1939-2, 103.
21702 1939-2, 383.
21926 1940-1, 157.
22034 1940-1, 90.
22069 1940-1, 242.
22132 1940-2, 333.
22163 1940-2, 76.
22169 1940-2, 328.
22207 1940-2, 325.
22239 1940-2, 105.
22366 1941-1, 210.
22383 1940-2, 227.
22393 1940-2, 336.
22404 1940-2, 204.
22580 1941-1, 459.
22799 1941-2, 185.
22820 1941-2, 149.
GENERAL COUNSEL'S OR CHIEF COUNSEL'S MEMORANDUM
(G.C.M.) RULING SERIES (cont.)
______________________________________________________________________
G.C.M. No. C.B. Citation
______________________________________________________________________
23047 1942-1, 141.
23061 1942-2, 159.
23063 1942-1, 103.
23064 1942-1, 140.
23066 1942-1, 133.
23164 1942-1, 168.
23251 1942-2, 103.
23295 1942-2, 271.
23414 1942-2, 254.
23479 1942-2, 251.
23511 1943, 86.
23534 1943, 1030.
23560 1943, 645.
23650 1944, 398.
23722 1943, 1056.
23892 1943, 272.
24013 1943, 794.
24100 1944, 192.
24329 1944, 408.
24347 1944, 411.
24450 1944, 650.
24461 1945, 111.
24702 1945, 241.
24749 1945, 237.
24810 1946-1, 55.
24946 1946-2, 90.
25261 1947-2, 44.
25358 1947-2, 90.
25999 1949-1, 116.
26031 1949-2, 59.
26070 1949-2, 127.
26211 1949-2, 112.
26379 1950-1, 58.
26993 1951-2, 54.
27242 1952-1, 160.
27491 1952-2, 221.
INCOME TAX (I.T.) RULING SERIES
______________________________________________________________________
I.T. No. 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.
1158 I-1, 173.
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.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
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.
1222 I-1, 168.
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.
1285 I-1, 365.
1286 I-1, 368.
1289 I-1, 218.
1298 I-1, 250.
1299 I-1, 251.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
1301 I-1, 133.
1305 I-1, 104.
1308 I-1, 178.
1309 I-1, 196.
1314 I-1, 373.
1315 I-1, 50.
1319 I-1, 196.
1324 I-1, 51.
1325 I-1, 51.
1329 I-1, 178.
1330 I-1, 203.
1331 I-1, 222.
1334 I-1, 341.
1335 I-1, 404.
1342 I-1, 169.
1347 I-1, 370.
1349 I-1, 99.
1354 I-1, 190.
1360 I-1, 301.
1361 I-1, 318.
1362 I-1, 77.
1367 I-1, 274.
1370 I-1, 172.
1371 I-1, 208.
1372 I-1, 238.
1374 I-1, 348.
1375 I-1, 373.
1376 I-1, 412.
1385 I-2, 233.
1389 I-2, 125.
1390 I-2, 148.
1391 I-2, 240.
1394 I-2, 147.
1395 I-2, 229.
1396 I-2, 253.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
1400 I-2, 249.
1401 I-2, 32.
1402 I-2, 72.
1408 I-2, 208.
1409 I-2, 242.
1413 I-2, 121.
1420 I-2, 241.
1422 I-2, 268.
1423 I-2, 34.
1433 I-2, 203.
1434 I-2, 239.
1439 I-2, 232.
1440 I-2, 248.
1444 I-2, 168.
1450 I-2, 200.
1459 I-2, 41.
1460 I-2, 128.
1461 I-2, 148.
1465 I-2, 36.
1467 I-2, 175.
1468 I-2, 177.
1475 I-2, 184.
1476 I-2, 40.
1482 I-2, 47.
1483 I-2, 47.
1489 I-2, 67.
1494 I-2, 19.
1495 I-2, 48.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
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.
1541 I-2, 182.
1542 I-2, 243.
1544 II-1, 47.
1553 II-1, 101.
1556 II-1, 157.
1559 II-1, 207.
1567 II-1, 90.
1581 II-1, 169.
1588 II-1, 26.
1590 II-1, 57.
1595 II-1, 98.
1599 II-1, 164.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
1601 II-1, 190.
1602 II-1, 208.
1603 II-1, 228.
1607 II-1, 71.
1608 II-1, 75.
1615 II-1, 98.
1616 II-1, 114.
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.
1661 II-1, 116.
1665 II-1, 5.
1672 II-1, 163.
1674 II-1, 72.
1675 II-1, 77.
1685 II-1, 72.
1691 II-1, 246.
1698 II-1, 117.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
1700 II-1, 102.
1701 II-1, 111.
1704 II-2, 42.
1711 II-2, 104.
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.
1745 II-2, 199.
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.
1798 II-2, 105.
1799 II-2, 146.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
1805 II-2, 72.
1806 II-2, 92.
1809 II-2, 47.
1813 II-2, 174.
1815 II-2, 235.
1820 II-2, 126.
1823 II-2, 47.
1825 II-2, 144.
1835 II-2, 148.
1838 II-2, 175.
1839 II-2, 176.
1841 II-2, 47.
1842 II-2, 47.
1843 II-2, 72.
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.
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.
1893 III-1, 184.
1894 III-1, 186.
1897 III-1, 298.
1898 III-1, 26.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
1902 III-1, 196.
1905 III-1, 205.
1906 III-1, 270.
1908 III-1, 75.
1909 III-1, 102.
1915 III-1, 319.
1919 III-1, 186.
1920 III-1, 188.
1926 III-1, 314.
1927 III-1, 320.
1933 III-1, 122.
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.
1961 III-1, 259.
1966 III-1, 215.
1967 III-1, 259.
1968 III-1, 336.
1970 III-1, 369.
1971 III-1, 374.
1972 III-1, 374.
1974 III-1, 104.
1975 III-1, 123.
1979 III-1, 260.
1984 III-1, 140.
1985 III-1, 191.
1986 III-1, 67.
1990 III-1, 249.
1991 III-1, 261.
1992 III-1, 261.
1993 III-1, 346.
1996 III-1, 146.
1999 III-1, 263.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
2005 III-1, 299.
2006 III-1, 69.
2007 III-1, 178.
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.
2025 III-1, 166.
2027 III-1, 250.
2029 III-1, 303.
2031 III-1, 305.
2032 III-1, 305.
2033 III-1, 442.
2036 III-1, 117.
2037 III-1, 146.
2038 III-1, 174.
2039 III-1, 226.
2040 III-1, 227.
2041 III-1, 392.
2042 III-1, 537.
2045 III-2, 290.
2046 III-2, 56.
2053 III-2, 107.
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.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
2100 III-2, 59.
2101 III-2, 141.
2106 III-2, 228.
2109 III-2, 224.
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.
2145 IV-1, 43.
2146 IV-1, 88.
2147 IV-1, 271.
2148 IV-1, 5.
2149 IV-1, 36.
2150 IV-1, 147.
2151 IV-1, 53.
2152 IV-1, 83.
2153 IV-1, 195.
2154 IV-1, 36.
2155 IV-1, 155.
2158 IV-1, 170.
2165 IV-1, 88.
2166 IV-1, 189.
2167 IV-1, 42.
2171 IV-1, 31.
2173 IV-1, 68.
2177 IV-2, 22.
2181 IV-2, 29.
2182 IV-2, 57.
2190 IV-2, 29.
2191 IV-2, 45.
2192 IV-2, 68.
2196 IV-2, 112.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
2202 IV-2, 41.
2205 IV-2, 54.
2207 IV-2, 75.
2208 IV-2, 81.
2213 IV-2, 149.
2214 IV-2, 46.
2215 IV-2, 103.
2216 IV-2, 19.
2217 IV-2, 53.
2218 IV-2, 61.
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.
2236 IV-2, 206.
2237 IV-2, 29.
2242 IV-2, 152.
2243 IV-2, 12.
2248 IV-2, 78.
2251 V-1, 84.
2252 V-1, 227.
2253 V-1, 32.
2254 V-1, 60.
2255 V-1, 20.
2260 V-1, 96.
2261 V-1, 100.
2267 V-1, 84.
2269 V-1, 256.
2270 V-1, 85.
2272 V-1, 304.
2274 V-1, 50.
2278 V-1, 65.
2281 V-1, 58.
2282 V-1, 80.
2283 V-1, 293.
2285 V-1, 51.
2286 V-1, 52.
2289 V-1, 241.
2291 V-1, 82.
2293 V-2, 33.
2294 V-2, 62.
2295 V-2, 47.
2297 V-2, 109.
2298 V-2, 46.
2299 V-2, 121.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
2304 V-2, 74.
2308 V-2, 176.
2311 V-2, 49.
2312 V-2, 109.
2313 V-2, 49.
2316 V-2, 113.
2317 V-2, 70.
2319 V-2, 140.
2320 V-2, 183.
2322 V-2, 183.
2324 V-2, 31.
2325 V-2, 63.
2327 VI-1, 18.
2328 VI-1, 21.
2329 VI-1, 127.
2331 VI-1, 142.
2332 VI-1, 191.
2333 VI-1, 78.
2334 VI-1, 82.
2336 VI-1, 21.
2337 VI-1, 144.
2338 VI-1, 74.
2341 VI-1, 140.
2342 VI-1, 178.
2343 VI-1, 41.
2346 VI-1, 66.
2350 VI-1, 20.
2353 VI-1, 62.
2357 VI-1, 52.
2359 VI-1, 51.
2361 VI-1, 73.
2363 VI-1, 220.
2369 VI-2, 63.
2370 VI-2, 28.
2371 VI-2, 120.
2372 VI-2, 53.
2376 VI-2, 55.
2378 VI-2, 106.
2380 VI-2, 32.
2382 VI-2, 102.
2384 VI-2, 22.
2385 VI-2, 185.
2387 VI-2, 56.
2393 VI-2, 68.
2394 VII-1, 177.
2395 VII-1, 73.
2396 VII-1, 75.
2398 VII-1, 56.
2399 VII-1, 77.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
2403A VII-1, 246.
2404 VII-1, 84.
2409 VII-1, 89.
2412 VII-1, 219.
2414 VII-1, 229.
2415 VII-1, 240.
2418 VII-1, 87.
2422 VII-2, 186.
2423 VII-2, 320.
2424 VII-2, 248.
2425 VII-2, 153.
2427 VII-2, 269.
2428 VII-2, 294.
2429 VII-2, 158.
2431 VII-2, 146.
2434 VII-2, 106.
2435 VII-2, 137.
2437 VII-2, 292.
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.
2452 VIII-1, 84.
2453 VIII-1, 199.
2456 VIII-1, 67.
2458 VIII-1, 97.
2459 VIII-1, 87.
2460 VIII-1, 98.
2461 VIII-1, 271.
2462 VIII-1, 253.
2463 VIII-1, 98.
2464 VIII-1, 147.
2467 VIII-1, 85.
2469 VIII-1, 158.
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.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
2501 VIII-2, 116.
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.
2533 IX-1, 129.
2534 IX-1, 107.
2537 IX-1, 117.
2541 IX-2, 299.
2546 IX-2, 122.
2547 IX-2, 120.
2551 IX-2, 146.
2552 IX-2, 332.
2553 IX-2, 101.
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.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
2602 X-2, 130.
2605 X-2, 192.
2606 X-2, 196.
2607 X-2, 188.
2608 X-2, 342.
2610 XI-1, 41.
2613 XI-1, 47.
2614 XI-1, 48.
2615 XI-1, 112.
2616 XI-1, 161.
2617 XI-1, 29.
2618 XI-1, 22.
2622 XI-1, 65.
2623 XI-1, 71.
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.
2662 XI-2, 41.
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.
2693 XII-1, 59.
2695 XII-1, 73.
2696 XII-1, 33.
2697 XII-1, 272.
2698 XII-1, 70.
2699 XI-1, 36.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
2722 XII-2, 198.
2747 XII-2, 70.
2838 XIII-2, 133.
2874 XIV-1, 49.
2880 XIV-1, 95.
2933 XIV-2, 117.
2941 XIV-2, 297.
2944 XIV-2, 126.
2966 XV-1, 299.
3077 1937-1, 136.
3124 1937-2, 123.
3217 1938-2, 94.
3228 1938-2, 161.
3231 1938-2, 147.
3246 1939-1 (Part I), 137.
3251 1939-1 (Part I), 113.
3258 1939-1 (Part I), 123.
3346 1940-1, 62.
3360 1940-1, 50.
3436 1940-2, 148.
3448 1941-1, 206.
3463 1941-1, 287.
3487 1941-2, 123.
3541 1942-1, 41.
3550 1942-1, 104.
3552 1942-1, 105.
3554 1942-1, 108.
3596 1943, 983.
INCOME TAX (I.T.) RULING SERIES (cont.)
______________________________________________________________________
I.T. No. C.B. Citation
______________________________________________________________________
3610 1943, 411.
3612 1943, 1051.
3613 1943, 475.
3614 1943, 476.
3615 1943, 477.
3628 1943, 942.
3639 1944, 123.
3652 1944, 118.
3653 1944, 75.
3657 1944, 454.
3661 1944, 315.
3667 1944, 281.
3696 1944, 241.
3709 1945, 248.
3713 1945, 178.
3815 1946-2, 30.
3818 1946-2, 42.
3843 1947-1, 12.
3886 1948-1, 42.
3895 1948-1, 39.
3921 1948-2, 32.
3935 1949-1, 39.
3975 1949-2, 48.
3976 1949-2, 90.
3979 1949-2, 50.
3993 1950-1, 75.
3995 1950-1, 120.
4009 1950-1, 13.
4032 1950-2, 21.
4041 1951-1, 5.
4062 1951-2, 61.
4064 1951-2, 15.
INTERNAL REVENUE MIMEOGRAPH (IR-MIM.) RULING SERIES
______________________________________________________________________
IR-Mim. No. C.B. Citation
______________________________________________________________________
19 1952-2, 212.
34 1952-2, 239.
34 (Amdt. 1) 1952-2, 240.
(SOLICITOR'S) LAW OPINION (L.O. OR O.) RULING SERIES
______________________________________________________________________
L.O. (or O.) No. C.B. Citation
______________________________________________________________________
781 1, 276.
790 1, 203.
797 1, 130.
826 1, 93.
843 December, 1920, 61.
855 December, 1920, 38.
856 December, 1920, 44.
862 1, 127.
872 1, 278.
875 December, 1920, 30.
880 1, 31.
882 December, 1920, 60.
893 1, 259.
899 December, 1920, 80.
909 December, 1920, 84.
914 1, 77.
916A 1, 10.
931 2, 235.
949 December, 1920, 30.
957 1, 256.
966 December, 1920, 87.
974 2, 244.
984 December, 1920, 99.
989 December, 1920, 71.
990 December, 1920, 20.
992 December, 1920, 116.
996 December, 1920, 18.
999 2, 319.
(SOLICITOR'S) LAW OPINION (L.O. OR O.) RULING SERIES (cont.)
______________________________________________________________________
L.O. (or O.) No. C.B. Citation
______________________________________________________________________
1000A 2, 299.
1002 December, 1920, 33.
1004 December, 1920, 118.
1023 2, 310.
1026 2, 237.
1033 2, 145.
1036 December, 1920, 120.
1039 December, 1920, 70.
1041 3, 371.
1047 December, 1920, 125.
1055 3, 178.
1057 4, 145.
1059 4, 147.
1060 4, 318.
1061 4, 160.
1063 January-June, 1921, 22.
1063 4, 272.
1064 January-June, 1921, 50.
1066 4, 259.
1068 July-December, 1921, 13.
1074 5, 159.
1080 5, 246.
1081 I-1, 394.
1083 I-1, 295.
1091 I-1, 422.
1093 I-1, 319.
1096 I-1, 437.
1098 I-1, 64.
1100 I-2, 230.
1103 I-2, 128.
1104 I-2, 331.
1105 I-2, 113.
1108 III-1, 412.
1109 I-2, 253.
1110 II-1, 104.
1111 II-1, 249.
1112 II-1, 274.
1118 II-2, 148.
(SOLICITOR'S) LAW OPINION (L.O. OR O.) RULING SERIES (cont.)
______________________________________________________________________
L.O. (or O.) No. C.B. Citation
______________________________________________________________________
2207 1, 221.
2228 1, 310.
2383 2, 202.
2420 2, 202.
2429 2, 245.
2436 2, 246.
2446 December, 1920, 11.
2500 December, 1920, 12.
2583 January-June, 1921, 16.
2703 4, 52.
2708 4, 348.
2764 4, 332.
2784 4, 316.
2791 4, 72.
2880 I-1, 400.
2915 I-1, 233.
2921 I-1, 220.
2927 I-1, 57.
2930 I-1, 298.
2937 I-1, 330.
2961 I-1, 63.
(SOLICITOR'S) LAW OPINION (L.O. OR O.) RULING SERIES (cont.)
______________________________________________________________________
L.O. (or O.) No. C.B. Citation
______________________________________________________________________
3044 II-1, 169.
3057 II-1, 73.
3059 II-1, 35.
3069 II-1, 70.
3071 II-1, 103.
3081 II-1, 37.
3085 II-1, 174.
3095 II-1, 125.
3096 II-1, 224.
3145 II-2, 365.
3167 III-1, 519.
3170 III-1, 107.
3176 III-1, 425.
3177 III-1, 231.
3178 III-1, 237.
3184 III-1, 368.
3187 III-1, 369.
3201 III-1, 346.
3204 III-1, 246.
3207 III-1, 312.
3210 III-2, 416.
3211 III-2, 188.
3215 III-2, 404.
3216 III-2, 306.
3228 III-2, 351.
3229 III-2, 293.
3234 III-2, 285.
3251 III-2, 422.
3266 III-2, 305.
3275 IV-1, 48.
3279 IV-1, 75.
3282 IV-1, 376.
3283 IV-1, 14.
3287 IV-1, 376.
3290 IV-1, 321.
3291 IV-1, 30.
3299 IV-1, 392.
3308 IV-1, 7.
3351 IV-2, 299.
3366 IV-2, 87.
3370 IV-2, 71.
3387 V-1, 379.
3392 V-1, 131.
3397 V-1, 36.
3398 V-1, 74.
3403 V-1, 417.
3404 V-1, 363.
3414 V-1, 435.
3431 V-1, 74.
3438 V-1, 73.
3471 V-2, 16.
(SOLICITOR'S) LAW OPINION (L.O. OR O.) RULING SERIES (cont.)
______________________________________________________________________
L.O. (or O.) No. C.B. Citation
______________________________________________________________________
3506 VI-1, 20.
3537 VI-1, 81.
3537 (Rev.) 1937-1, 100.
3558 VI-2, 403.
3569 VI-2, 300.
3621 VII-1, 290.
3651 VII-2, 57.
3657 VII-2, 331.
3667 VI 2, 69.
3692 VIII-1, 70.
3701 VIII-1, 92.
3723 VIII-1, 89.
3724 VIII-1, 332.
3726 VIII-1, 332.
3730 VIII-1, 333.
3769 VIII-2, 444.
3770 VIII-2, 445.
3772 VIII-2, 139.
3787 IX-1, 79.
3791 IX-1, 154.
3802 IX-1, 121.
3814 IX-2, 459.
3815 IX-2, 148.
3819 IX-2, 116.
3838 IX-2, 137.
3838 (Rev.) XV-1, 130.
3838 (Rev.) 1938-1, 181.
3878 X-1, 528.
3879 X-1, 141.
3926 XI-1, 380.
3932 XI-1, 381.
3937 XI-1, 61.
3942 XI-1, 124.
3965 XI-2, 37.
3967 XI-2, 49.
3988 XI-2, 25.
(SOLICITOR'S) LAW OPINION (L.O. OR O.) RULING SERIES (cont.)
______________________________________________________________________
L.O. (or O.) No. C.B. Citation
______________________________________________________________________
4008 XII-1, 54.
4016 XII-1, 83.
4025 XII-1, 488.
4033 XII-2, 386.
4035 XII-2, 423.
4040 XII-2, 407.
4070 XII-2, 396.
4079 XII-2, 417.
4081 XII-2, 98.
4090 XII-2, 339.
4092 XII-2, 96.
4099 XII-2, 93.
4100 XII-2, 496.
4101 XII-2, 496.
4102 XII-2, 399.
4107 XII-2, 88.
4108 XII-2, 50.
4116 XII-2, 422.
4138 (Rev.) XIII-2, 168.
4170 XIII-1, 59.
4170 (Rev.) XV-2, 148.
4182 XIII-1, 373.
4183 XIII-1, 383.
4188 XIII-2, 526.
4193 XIII-2, 396.
4205 XIII-2, 449.
4206 XIII-2, 395.
4211 XIII-2, 539.
4230 XIII-2, 538.
4241 XIII-2, 55.
4261 XIII-2, 371.
4281 XIV-1, 92.
4298 (Rev.) 1943, 1234.
4299 XIV-1, 93.
4301 XIV-1, 138.
4317 XIV-1, 544.
4349 XIV-2, 509.
4357 XIV-2, 412.
4369 XIV-2, 592.
4380 XIV-2, 144.
4383 XIV-2, 53.
4386 XIV-2, 591.
4467 XV-2, 339.
4472 XV-2, 120.
4477 XV-2, 332.
4490 XV-2, 333.
4497 XV-2, 354.
4498 XV-2, 376.
(SOLICITOR'S) LAW OPINION (L.O. OR O.) RULING SERIES (cont.)
______________________________________________________________________
L.O. (or O.) No. C.B. Citation
______________________________________________________________________
4507 XV-2, 540.
4576 1937-1, 539.
4589 1937-1, 536.
4591 1937-1, 459.
4618 1937-2, 644.
4621 1937-2, 434.
4637 1937-2, 646.
4676 1937-2, 97.
4689 1937-2, 149.
4693 1937-2, 119.
4693 (Rev.) 1938-1, 166.
4725 1938-1, 203.
4730 1938-1, 404.
4766 1938-1, 386.
4767 1938-1, 420.
4767 (Rev.) 1939-2, 276.
4774 1938-1, 523.
4785 1938-2, 104.
4847 1938-2, 310.
4880 1939-1 (Part 1), 312.
4882 1939-1 (Part 1), 283.
4886 1939-2, 461.
4906 1939-1 (Pt. 1), 391.
4952 1939-2, 251.
4968 1939-2, 134.
4977 1939-2, 399.
4992 1940-1, 189.
(SOLICITOR'S) LAW OPINION (L.O. OR O.) RULING SERIES (cont.)
______________________________________________________________________
L.O. (or O.) No. C.B. Citation
______________________________________________________________________
5060 1940-2, 316.
5067 1940-2, 310.
5076 1940-2, 432.
5083 1940-2, 168.
5094 1940-2, 34.
5107 1940-2, 244.
5121 1940-2, 258.
5142 1940-2, 238.
5145 1941-1, 456.
5175 1941-1, 285.
5204 1941-1, 286.
5213 1941-2, 110.
5217 1941-2, 220.
5247 1941-2, 319.
5255 1941-2, 260.
5288 1941-2, 163.
5319 1942-1, 60.
5323 1942-1, 236.
5397 1942-2, 152.
5420 1942-2, 225.
5422 1942-2, 279.
5423 1942-2, 221.
5447 1942-2, 280.
5461 1943, 578.
(SOLICITOR'S) LAW OPINION (L.O. OR O.) RULING SERIES (cont.)
______________________________________________________________________
L.O. (or O.) No. C.B. Citation
______________________________________________________________________
5530 1943, 579.
5539 1943, 499.
5604 1943, 1204.
5607 1943, 1206.
5633 1944, 557.
5656 1944, 635.
5657 1944, 550.
5661 1944, 605.
5675 1944, 200.
5681 1944, 589.
5683 1944, 636.
5696 1944, 610.
5699 1944, 647.
5706 1944, 305.
5712 1944, 593.
5717 1944, 321.
5738 1944, 554.
5747 1944, 410.
5750 1944, 213.
5755 1944, 227.
5764 1944, 450.
5766 1944, 156.
5806 1945, 272.
5807 1945, 273.
5843 1945, 446.
5893 1945, 440.
5895 1945, 276.
5897 1945, 131.
5952 1945, 323.
5957 1945, 181.
5976 1946-1, 260.
5980 1946-1, 90.
5985 1946-1, 72.
(SOLICITOR'S) LAW OPINION (L.O. OR O.) RULING SERIES (cont.)
______________________________________________________________________
L.O. (or O.) No. C.B. Citation
______________________________________________________________________
6020 1946-1, 74.
6030 1946-2, 45.
6030 Supp. 1 1948-1, 42.
6033 1946-2, 175.
6035 1946-2, 97.
6044 1946-2, 97.
6060 1946-2, 128.
6061 1946-2, 103.
6070 1946-2, 158.
6082 1946-2, 95.
6096 1947-1, 114.
6105 1947-1, 153.
6124 1947-1, 116.
6125 1947-1, 40.
6125 (Amdt. 1). 1951-2, 52.
6128 1947-1, 154.
6174 1947-2, 86.
6185 1947-2, 217.
6185 (Amended). 1948-1, 143.
6185 (Amended). 1948-2, 207.
6194 1947-2, 210.
6197 1947-2, 287.
6198 1947-2, 145.
6247 1948-1, 39.
6259 1948-1, 95.
6288 1948-2, 124.
6323 1948-2, 102.
6327 1948-2, 12.
6336 1948-2, 147.
6367 1949-1, 63.
6432 1949-2, 131.
6433 1949-2, 137.
6458 1950-1, 128.
6461 1950-1, 73.
6472 1950-1, 15.
6486 1950-1, 150.
(SOLICITOR'S) LAW OPINION (L.O. OR O.) RULING SERIES (cont.)
______________________________________________________________________
L.O. (or O.) No. C.B. Citation
______________________________________________________________________
6503 1950-1, 56.
6515 1950-2, 36.
6526 1950-2, 66.
6535 1950-2, 116.
6543 1950-2, 11.
6547 1950-2, 113.
6558 1950-2, 93.
6559 1950-2, 97.
6571 1951-1, 95.
6582 1951-1, 142.
6608 1951-1, 141.
6625 1951-1, 87.
6633 1951-1, 106.
6651 1951-2, 161.
6665 1951-2, 38.
6683 1951-2, 46.
6686 1951-2, 173.
6694 1951-2, 170.
6702 1951-2, 183.
6703 1951-2, 178.
6720 1951-2, 230.
6720 (Suppl. 1) 1951-2, 231.
6726 1951-2, 37.
6741 1952-1, 43.
6776 1952-1, 71.
6777 1952-1, 45.
6800 1952-1, 150.
MISCELLANEOUS DIVISION (MS.) RULING SERIES
______________________________________________________________________
MS. No. C.B. Citation
______________________________________________________________________
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.
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.
MISCELLANEOUS DIVISION (MS.) RULING SERIES (cont.)
______________________________________________________________________
MS. No. C.B. Citation
______________________________________________________________________
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.
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.
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.
MISCELLANEOUS DIVISION (MS.) RULING SERIES (cont.)
______________________________________________________________________
MS. No. C.B. Citation
______________________________________________________________________
100 IX-1, 405.
101 IX-1, 406.
102 IX-1, 407.
103 IX-1, 408.
104 IX-2, 452.
105 II-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.
120 X-2, 462.
121 X-2, 463.
122 XI-1, 357.
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.)
______________________________________________________________________
MS. No. C.B. Citation
______________________________________________________________________
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.
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.
MISCELLANEOUS DIVISION (MS.) RULING SERIES (cont.)
______________________________________________________________________
MS. No. C.B. Citation
______________________________________________________________________
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 (Part I), 416.
209 1939-1 (Part I), 417.
210 1939-1 (Part I), 418.
211 1939-1 (Part I), 419.
212 1939-1 (Part I), 420.
213 1939-1 (Part I), 421.
214 1939-1 (Part I), 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.
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.
MISCELLANEOUS DIVISION (MS.) RULING SERIES (cont.)
______________________________________________________________________
MS. No. C.B. Citation
______________________________________________________________________
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.
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.)
______________________________________________________________________
MS. No. C.B. Citation
______________________________________________________________________
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.
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.
MISCELLANEOUS TAXES (M.T.) RULING SERIES
______________________________________________________________________
M.T. No. C.B. Citation
______________________________________________________________________
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.
OFFICE DECISION (O.D.) RULING SERIES
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
1 1, 14.
2 1, 15.
7 1, 37.
10 1, 64.
12 1, 66.
16 1, 67.
21 1, 67.
27 1, 97.
28 1, 89.
29 1, 97.
31 1, 90.
33 1, 96.
34 1, 84.
40 1, 111.
41 1, 111.
43 1, 144.
57 1, 189.
62 1, 206.
63 1, 206.
64 1, 208.
65 1, 208.
71 1, 234.
79 1, 272.
80 1, 272.
81 1, 278.
82 1, 290.
85 1, 300.
86 1, 298.
89 1, 288.
90 1, 288.
91 1, 290.
92 1, 290.
93 1, 278.
94 1, 306.
95 1, 308.
OFFICE DECISION (O.D.) RULING SERIES
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
100 1, 62.
102 1, 125.
103 1, 124.
104 1, 150.
106 1, 181.
107 1, 184.
122 1, 97.
123 1, 97.
125 1, 133.
141 1, 174.
144 1, 186.
148 1, 234.
164 1, 157.
179 1, 297.
180 1, 309.
184 1, 273.
186 1, 154.
189 1, 190.
190 1, 194.
193 1, 310.
194 1, 58.
OFFICE DECISION (O.D.) RULING SERIES (cont.)
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
202 1, 283.
205 1, 65.
206 1, 84.
211 1, 84.
212 1, 84.
213 1, 85.
214 1, 98.
218 1, 159.
222 1, 296.
223 1, 308.
224 1, 11.
227 1, 90.
230 1, 212.
234 1, 252.
240 1, 111.
247 1, 247.
248 1, 283.
249 1, 288.
252 1, 206.
255 1, 212.
256 1, 96.
257 1, 96.
259 1, 221.
261 1, 12.
262 1, 28.
263 1, 155.
274 1, 96.
280 1, 203.
281 1, 271.
283 1, 138.
284 1, 185.
287 1, 112.
293 1, 201.
295 1, 12.
298 1, 138.
OFFICE DECISION (O.D.) RULING SERIES (cont.)
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
305 1, 278.
306 1, 283.
307 1, 283.
309 1, 96.
311 1, 168.
312 1, 207.
318 1, 207.
321 1, 306.
329 1, 98.
337 1, 98.
339 1, 186.
343 1, 80.
344 1, 138.
348 1, 298.
356 1, 306.
359 2, 12.
362 2, 95.
367 2, 58.
369 2, 98.
370 2, 101.
371 2, 112.
378 2, 267.
380 2, 128.
381 2, 138.
382 2, 156.
383 2, 159.
386 2, 33.
387 2, 116.
389 2, 148.
390 2, 156.
394 2, 12.
395 2, 316.
OFFICE DECISION (O.D.) RULING SERIES (cont.)
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
400 2, 163.
402 2, 306.
405 2, 94.
410 2, 293.
411 2, 11.
412 2, 13.
413 2, 186.
415 2, 226.
417 2, 287.
420 2, 94.
429 2, 38.
430 2, 58.
431 2, 59.
434 2, 98.
435 2, 101.
436 2, 101.
439 2, 210.
445 2, 58.
449 2, 98.
453 2, 170.
458 2, 313.
462 2, 102.
463 2, 102.
464 2, 103.
472 2, 141.
477 2, 13.
484 2, 99.
485 2, 102.
492 2, 94.
493 2, 94.
494 2, 99.
OFFICE DECISION (O.D.) RULING SERIES (cont.)
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
502 2, 95.
503 2, 99.
511 2, 58.
522 2, 210.
525 2, 100.
527 2, 147.
528 2, 207.
532 2, 267.
535 2, 137.
540 2, 14.
545 2, 100.
551 2, 61.
553 2, 101.
558 2, 59.
564 2, 197.
567 3, 108.
573 3, 236.
574 3, 282.
577 3, 124.
581 3, 198.
OFFICE DECISION (O.D.) RULING SERIES (cont.)
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
601 3, 50.
608 3, 299.
611 3, 72.
614 3, 198.
618 3, 334.
634 3, 308.
635 3, 324.
648 3, 125.
657 3, 219.
662 3, 20.
663 3, 125.
675 3, 144.
677 3, 21.
678 3, 104.
679 3, 198.
692 3, 286.
OFFICE DECISION (O.D.) RULING SERIES (cont.)
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
701 3, 228.
703 3, 235.
704 3, 240.
705 3, 240.
714 3, 49.
718 3, 124.
720 3, 145.
721 3, 169.
723 3, 230.
729 3, 123.
733 3, 308.
734 3, 341.
742 3, 124.
744 3, 238.
745 3, 355.
748 3, 167.
752 3, 125.
753 3, 171.
756 3, 282.
759 3, 312.
760 3, 319.
768 4, 262.
772 4, 60.
780 4, 262.
783 4, 45.
789 4, 405.
793 4, 87.
796 4, 199.
798 4, 318.
OFFICE DECISION (O.D.) RULING SERIES (cont.)
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
802 4, 53.
803 4, 60.
813 4, 384.
816 4, 93.
818 4, 178.
819 4, 211.
822 4, 396.
828 4, 208.
833 4, 390.
845 4, 178.
846 4, 324.
847 4, 45.
851 4, 179.
855 4, 54.
860 4, 55.
866 4, 269.
869 4, 98.
871 4, 179.
876 4, 63.
881 4, 254.
891 4, 173.
897 4, 43.
898 4, 63.
899 4, 83.
OFFICE DECISION (O.D.) RULING SERIES (cont.)
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
900 4, 112.
901 4, 391.
902 4, 83.
903 4, 112.
904 4, 112.
913 4, 63.
916 4, 112.
922 4, 111.
923 4, 173.
928 4, 357.
929 4, 363.
930 4, 404.
942 4, 112.
948 4, 180.
953 4, 261.
955 4, 44.
956 4, 83.
963 5, 105.
966 5, 155.
969 5, 300.
973 5, 106.
982 5, 300.
991 5, 284.
993 5, 203.
996 5, 64.
OFFICE DECISION (O.D.) RULING SERIES (cont.)
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
1000 5, 104.
1001 5, 150.
1005 5, 196.
1006 5, 276.
1007 5, 285.
1015 5, 173.
1026 5, 51.
1034 5, 277.
1035 5, 51.
1036 5, 65.
1038 5, 106.
1042 5, 204.
1044 5, 278.
1046 5, 97.
1052 5, 65.
1053 5, 106.
1057 5, 277.
1061 5, 206.
1063 5, 18.
1065 5, 65.
1069 5, 278.
1070 5, 301.
1075 5, 107.
1077 5, 203.
1079 5, 299.
1088 5, 201.
1090 5, 113.
1094 5, 229.
1095 5, 248.
1096 5, 278.
1097 5, 312.
1099 5, 113.
OFFICE DECISION (O.D.) RULING SERIES (cont.)
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
1101 5, 182.
1104 5, 293.
1105 5, 64.
1113 5, 79.
1116 5, 117.
1127 5, 183.
1129 5, 201.
1131 5, 289.
1137 5, 66.
1138 5, 66.
1141 5, 134.
OFFICE DECISION (O.D.) RULING SERIES (SALES TAXES)
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
1 December, 1920, 26.
2 December, 1920, 45.
4 December, 1920, 63.
5 December, 1920, 63.
6 December, 1920, 63.
7 December, 1920, 63.
8 December, 1920, 63.
9 December, 1920, 64.
10 December, 1920, 64.
11 December, 1920, 64.
12 December, 1920, 67.
13 December, 1920, 67.
14 December, 1920, 74.
15 December, 1920, 79.
16 December, 1920, 80.
17 December, 1920, 86.
18 December, 1920, 87.
19 December, 1920, 87.
20 December, 1920, 106.
21 January-June, 1921, 13.
22 January-June, 1921, 14.
23 January-June, 1921, 15.
24 January-June, 1921, 15.
25 January-June, 1921, 17.
26 January-June, 1921, 18.
28 January-June, 1921, 27.
29 January-June, 1921, 31.
30 January-June, 1921, 32.
31 January-June, 1921, 44.
32 January-June, 1921, 45.
33 January-June, 1921, 46.
34 January-June, 1921, 47.
35 January-June, 1921, 48.
36 January-June, 1921, 49.
37 January-June, 1921, 49.
38 January-June, 1921, 50.
39 January-June, 1921, 56.
40 January-June, 1921, 57.
41 January-June, 1921, 59.
42 January-June, 1921, 62.
43 January-June, 1921, 62.
44 January-June, 1921, 63.
45 January-June, 1921, 71.
46 January-June, 1921, 71.
47 January-June, 1921, 79.
48 January-June, 1921, 81.
49 January-June, 1921, 84.
OFFICE DECISION (O.D.) RULING SERIES (SALES TAXES) (cont.)
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
50 January-June, 1921, 85.
51 January-June, 1921, 86.
52 January-June, 1921, 86.
53 January-June, 1921, 86.
55 January-June, 1921, 87.
56 January-June, 1921, 88.
57 January-June, 1921, 89.
58 January-June, 1921, 92.
59 January-June, 1921, 10.
60 January-June, 1921, 17.
61 January-June, 1921, 22.
63 January-June, 1921, 40.
64 January-June, 1921, 60.
65 January-June, 1921, 73.
66 January-June, 1921, 75.
67 January-June, 1921, 82.
69 January-June, 1921, 83.
70 January-June, 1921, 83.
71 January-June, 1921, 83.
72 January-June, 1921, 86.
73 January-June, 1921, 89.
74 January-June, 1921, 9.
75 January-June, 1921, 16.
76 January-June, 1921, 21.
77 January-June, 1921, 50.
78 January-June, 1921, 59.
79 January-June, 1921, 61.
80 January-June, 1921, 62.
81 January-June, 1921, 68.
82 January-June, 1921, 71.
83 January-June, 1921, 72.
84 January-June, 1921, 73.
85 January-June, 1921, 75.
86 January-June, 1921, 79.
87 January-June, 1921, 79.
88 January-June, 1921, 84.
89 January-June, 1921, 90.
90 January-June, 1921, 10.
91 January-June, 1921, 11.
92 January-June, 1921, 14.
93 January-June, 1921, 15.
94 January-June, 1921, 18.
95 January-June, 1921, 18.
96 January-June, 1921, 20.
97 January-June, 1921, 21.
98 January-June, 1921, 31.
99 January-June, 1921, 32.
OFFICE DECISION (O.D.) RULING SERIES (SALES TAXES) (cont.)
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
100 January-June, 1921, 41.
101 January-June, 1921, 44.
102 January-June, 1921, 45.
103 January-June, 1921, 47.
104 January-June, 1921, 62.
105 January-June, 1921, 74.
106 January-June, 1921, 82.
107 January-June, 1921, 84.
108 January-June, 1921, 84.
109 January-June, 1921, 91.
110 January-June, 1921, 90.
111 January-June, 1921, 18.
112 January-June, 1921, 22.
113 January-June, 1921, 30.
114 January-June, 1921, 33.
115 January-June, 1921, 34.
116 January-June, 1921, 43.
117 January-June, 1921, 43.
118 January-June, 1921, 43.
119 January-June, 1921, 46.
120 January-June, 1921, 46.
121 January-June, 1921, 47.
122 January-June, 1921, 47.
123 January-June, 1921, 48.
124 January-June, 1921, 54.
125 January-June, 1921, 58.
126 January-June, 1921, 58.
127 January-June, 1921, 74.
128 January-June, 1921, 84.
129 January-June, 1921, 85.
130 January-June, 1921, 85.
131 January-June, 1921, 94.
132 January-June, 1921, 41.
133 January-June, 1921, 41.
134 January-June, 1921, 60.
135 January-June, 1921, 62.
136 January-June, 1921, 80.
137 January-June, 1921, 88.
138 January-June, 1921, 92.
139 January-June, 1921, 93.
140 July-December, 1921, 10.
141 July-December, 1921, 11.
142 July-December, 1921, 24.
143 July-December, 1921, 47.
144 July-December, 1921, 63.
145 July-December, 1921, 7.
146 July-December, 1921, 30.
147 July-December, 1921, 34.
148 July-December, 1921, 36.
149 July-December, 1921, 41.
OFFICE DECISION (O.D.) RULING SERIES (SALES TAXES) (cont.)
______________________________________________________________________
O.D. No. C.B. Citation
______________________________________________________________________
150 July-December, 1921, 43.
151 July-December, 1921, 43.
152 July-December, 1921, 47.
153 July-December, 1921, 48.
154 July-December, 1921, 49.
155 July-December, 1921, 58.
156 July-December, 1921, 59.
157 July-December, 1921, 60.
158 July-December, 1921, 64.
159 July-December, 1921, 4.
160 July-December, 1921, 5.
161 July-December, 1921, 6.
162 July-December, 1921, 7.
163 July-December, 1921, 7.
164 July-December, 1921, 7.
165 July-December, 1921, 11.
166 July-December, 1921, 23.
167 July-December, 1921, 25.
168 July-December, 1921, 28.
169 July-December, 1921, 38.
170 July-December, 1921, 41.
171 July-December, 1921, 43.
172 July-December, 1921, 68.
173 July-December, 1921, 26.
174 July-December, 1921, 53.
175 July-December, 1921, 54.
176 July-December, 1921, 57.
177 July-December, 1921, 61.
178 July-December, 1921, 62.
179 July-December, 1921, 63.
180 July-December, 1921, 64.
181 July-December, 1921, 64.
182 July-December, 1921, 64.
183 July-December, 1921, 66.
185 July-December, 1921, 1.
186 July-December, 1921, 3.
187 July-December, 1921, 23.
188 July-December, 1921, 42.
189 July-December, 1921, 44.
190 July-December, 1921, 45.
191 July-December, 1921, 48.
192 July-December, 1921, 53.
193 July-December, 1921, 71.
194 July-December, 1921, 71.
195 July-December, 1921, 4.
196 July-December, 1921, 24.
197 July-December, 1921, 48.
198 July-December, 1921, 50.
199 July-December, 1921, 64.
200 July-December, 1921, 73.
PENSION TRUST DIVISION INFORMATION SERVICE (PS) RULING SERIES
______________________________________________________________________
PS No. Date Issued
______________________________________________________________________
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.
PROCESSING TAX (P.T.) RULING SERIES
______________________________________________________________________
P.T. No. C.B. Citation
______________________________________________________________________
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.
SALES TAX (S.T.) RULING SERIES
______________________________________________________________________
S.T. No. C.B. Citation
______________________________________________________________________
357 I-1, 434.
358 I-1, 450.
359 I-1, 431.
360 I-1, 432.
361 I-1, 432.
362 I-1, 432.
363 I-1, 433.
364 I-1, 433.
365 I-1, 433.
366 I-1, 439.
367 I-1, 443.
368 I-1, 435.
369 I-1, 431.
370 I-1, 431.
371 I-1, 432.
372 I-1, 442.
374 I-1, 448.
376 I-1, 451.
378 I-1, 440.
379 I-1, 443.
380 I-1, 444.
381 I-1, 448.
382 I-1, 449.
382A I-2, 290.
383 I-2, 297.
384 I-2, 281.
385 I-2, 284.
386 I-2, 284.
387 I-2, 291.
388 I-2, 296.
389 I-2, 308.
390 I-2, 280.
391 I-2, 293.
392 I-2, 294.
395 I-2, 295.
396 I-2, 296.
397 I-2, 289.
398 I-2, 306.
399 I-2, 309.
SALES TAX (S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.T. No. C.B. Citation
______________________________________________________________________
400 I-2, 291.
401 I-2, 305.
402 I-2, 306.
403 I-2, 307.
404 II-1, 249.
405 II-1, 250.
406 II-1, 268.
407 II-1, 280.
408 II-1, 285.
409 II-1, 285.
412 II-1, 283.
413 II-1, 285.
414 II-1, 286.
415 II-1, 285.
416 II-1, 288.
417 II-1, 268.
418 II-1, 279.
419 II-2, 301.
420 II-2, 310.
421 II-2, 289.
423 II-2, 311.
424 II-2, 313.
425 II-2, 295.
426 II-2, 308.
427 II-2, 298.
428 II-2, 310.
430 II-2, 300.
431 II-2, 311.
433 II-2, 290.
434 II-2, 312.
435 II-2, 299.
436 II-2, 300.
438 III-1, 460.
439 III-1, 465.
440 III-1, 449.
442 III-1, 465.
444 III-1, 460.
445 III-1, 462.
446 III-1, 463.
447 III-1, 462.
448 III-1, 462.
449 III-2, 369.
SALES TAX (S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.T. No. C.B. Citation
______________________________________________________________________
450 III-2, 363.
451 III-2, 369.
452 IV-1, 320.
453 IV-1, 309.
454 IV-1, 310.
455 IV-1, 295.
456 IV-1, 296.
457 IV-1, 296.
460 XI-2, 514.
461 XI-2, 479.
462 XI-2, 517.
463 XI-2, 496.
464 XI-2, 496.
465 XI-2, 454.
466 XI-2, 497.
467 XI-2, 507.
469 XI-2, 518.
470 XI-2, 460.
471 XI-2, 490.
472 XI-2, 465.
473 XI-2, 476.
474 XI-2, 484.
475 XI-2, 492.
476 XI-2, 535.
478 XI-2, 456.
480 XI-2, 478.
481 XI-2, 479.
482 XI-2, 488.
483 XI-2, 497.
485 XI-2, 518.
486 XI-2, 447.
487 XI-2, 455.
488 XI-2, 457.
489 XI-2, 462.
491 XI-2, 490.
492 XI-2, 497.
493 XI-2, 540.
494 XI-2, 541.
495 XI-2, 453.
496 XI-2, 455.
497 XI-2, 457.
498 XI-2, 460.
499 XI-2, 465.
SALES TAX (S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.T. No. C.B. Citation
______________________________________________________________________
500 XI-2, 470.
501 XI-2, 473.
502 XI-2, 480.
503 XI-2, 529.
504 XI-2, 533.
505 XI-2, 448.
506 XI-2, 457.
507 XI-2, 460.
508 XI-2, 480.
510 XI-2, 488.
511 XI-2, 488.
512 XI-2, 498.
514 XI-2, 471.
515 XI-2, 478.
516 XI-2, 483.
517 XI-2, 489.
518 XI-2, 498.
519 XI-2, 521.
520 XI-2, 528.
521 XI-2, 531.
522 XI-2, 536.
523 XI-2, 477.
524 XI-2, 487.
525 XI-2, 499.
526 XI-2, 499.
527 XI-2, 499.
528 XI-2, 522.
529 XI-2, 528.
530 XI-2, 537.
531 XI-2, 463.
532 XI-2, 480.
533 XI-2, 481.
534 XI-2, 491.
535 XI-2, 500.
537 XI-2, 529.
538 XI-2, 530.
539 XI-2, 538.
541 XI-2, 449.
542 XI-2, 480.
543 XI-2, 489.
544 XI-2, 500.
545 XI-2, 500.
546 XI-2, 538.
547 XI-2, 541.
549 XI-2, 464.
SALES TAX (S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.T. No. C.B. Citation
______________________________________________________________________
552 XI-2, 505.
553 XI-2, 501.
554 XI-2, 507.
555 XI-2, 516.
557 XI-2, 538.
558 XI-2, 450.
559 XI-2, 459.
560 XI-2, 463.
562 XI-2, 501.
564 XI-2, 531.
565 XI-2, 468.
566 XI-2, 469.
567 XI-2, 481.
568 XI-2, 493.
569 XI-2, 501.
570 XI-2, 502.
572 XI-2, 469.
573 XI-2, 473.
574 XI-2, 481.
575 XI-2, 484.
576 XI-2, 502.
577 XI-2, 505.
578 XI-2, 532.
579 XI-2, 539.
580 XI-2, 451.
581 XI-2, 451.
583 XI-2, 489.
584 XI-2, 503.
585 XI-2, 508.
586 XI-2, 527.
587 XI-2, 539.
588 XI-2, 452.
589 XI-2, 471.
590 XI-2, 503.
593 XI-2, 511.
594 XI-2, 519.
595 XI-2, 527.
597 XI-2, 470.
598 XI-2, 482.
599 XI-2, 485.
SALES TAX (S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.T. No. C.B. Citation
______________________________________________________________________
600 XI-2, 506.
601 XI-2, 523.
602 XI-2, 529.
603 XI-2, 533.
604 XI-2, 539.
606 XI-2, 476.
607 XI-2, 491.
608 XI-2, 494.
609 XI-2, 503.
610 XI-2, 523.
611 XI-2, 524.
612 XI-2, 531.
614 XI-2, 487.
615 XI-2, 504.
618 XI-2, 530.
619 XI-2, 549.
620 XII-1, 419.
621 XII-1, 429.
622 XII-1, 437.
623 XII-1, 413.
625 XII-1, 418.
626 XII-1, 387.
627 XII-1, 408.
629 XII-1, 398.
630 XII-1, 444.
631 XII-1, 424.
632 XII-1, 438.
633 XII-1, 409.
635 XII-1, 455.
636 XII-1, 402.
637 XII-1, 409.
638 XII-1, 435.
639 XII-1, 393.
640 XII-1, 393.
641 XII-1, 410.
642 XII-1, 380.
643 XII-1, 397.
644 XII-1, 381.
645 XII-1, 404.
647 XII-1, 379.
648 XII-1, 384.
649 XII-1, 398.
SALES TAX (S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.T. No. C.B. Citation
______________________________________________________________________
650 XII-1, 411.
651 XII-1, 399.
652 XII-1, 411.
653 XII-1, 429.
654 XII-1, 428.
655 XII-1, 390.
656 XII-1, 407.
657 XII-1, 395.
658 XII-1, 405.
659 XII-1, 396.
660 XII-1, 385.
661 XII-1, 386.
662 XII-1, 403.
663 XII-1, 381.
664 XII-1, 424.
665 XII-1, 430.
669 XII-1, 412.
670 XII-1, 423.
671 XII-1, 437.
672 XII-1, 395.
673 XII-1, 400.
674 XII-1, 412.
675 XII-1, 403.
676 XII-1, 414.
677 XII-1, 445.
679 XII-1, 442.
680 XII-1, 433.
683 XII-1, 441.
684 XII-1, 454.
685 XII-1, 404.
690 XII-2, 341.
691 XII-2, 317.
692 XII-2, 498.
693 XII-2, 312.
694 XII-2, 355.
695 XII-2, 324.
697 XII-2, 353.
698 XII-2, 403.
699 XII-2, 360.
SALES TAX (S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.T. No. C.B. Citation
______________________________________________________________________
700 XII-2, 376.
701 XII-2, 325.
702 XII-2, 405.
703 XII-2, 314.
704 XII-2, 356.
705 XII-2, 365.
706 XII-2, 406.
708 XII-2, 325.
709 XII-2, 312.
711 XII-2, 326.
712 XII-2, 308.
713 XII-2, 356.
714 XII-2, 321.
715 XIII-1, 424.
717 XIII-1, 387.
718 XIII-1, 446.
719 XIII-1, 378.
721 XIII-1, 374.
722 XIII-1, 376.
723 XIII-1, 424.
724 XIII-1, 390.
725 XIII-1, 380.
726 XIII-1, 431.
727 XIII-1, 447.
728 XIII-1, 447.
729 XIII-1, 375.
730 XIII-1, 390.
731 XIII-1, 391.
733 XIII-1, 379.
735 XIII-1, 425.
738 XIII-1, 383.
739 XIII-1, 378.
740 XIII-1, 430.
741 XIII-1, 380.
742 XIII-1, 382.
743 XIII-1, 442.
744 XIII-1, 423.
745 XIII-2, 404.
746 XIII-2, 390.
747 XIII-2, 402.
748 XIII-2, 537.
749 XIII-2, 541.
SALES TAX (S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.T. No. C.B. Citation
______________________________________________________________________
750 XIII-2, 546.
751 XIII-2, 548.
752 XIII-2, 474.
754 XIII-2, 390.
755 XIII-2, 398.
757 XIII-2, 390.
759 XIII-2, 547.
760 XIII-2, 405.
761 XIII-2, 542.
762 XIII-2, 546.
763 XIII-2, 537.
764 XIII-2, 538.
765 XIII-2, 541.
766 XIII-2, 549.
767 XIII-2, 390.
768 XIII-2, 536.
769 XIII-2, 547.
770 XIII-2, 548.
774 XIII-2, 421.
777 XIII-2, 409.
778 XIII-2, 416.
781 XIII-2, 415.
783 XIII-2, 422.
786 XIII-2, 409.
789 XIII-2, 394.
790 XIII-2, 417.
791 XIII-2, 392.
792 XIII-2, 393.
793 XIII-2, 422.
794 XIII-2, 418.
796 XIV-1, 411.
797 XIV-1, 408.
798 XIV-1, 414.
799 XIV-1, 420.
SALES TAX (S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.T. No. C.B. Citation
______________________________________________________________________
801 XIV-1, 415.
802 XIV-1, 419.
804 XIV-1, 418.
805 XIV-1, 425.
806 XIV-1, 416.
808 XIV-1, 396.
809 XIV-1, 416.
811 XIV-1, 409.
812 XIV-1, 406.
813 XIV-1, 425.
814 XIV-2, 372.
815 XIV-2, 365.
816 XIV-2, 407.
817 XIV-2, 364.
818 XIV-2, 366.
819 XIV-2, 402.
820 XIV-2, 362.
821 XIV-2, 367.
823 XIV-2, 369.
824 XIV-2, 368.
825 XV-1, 382.
826 XV-1, 393.
827 XV-1, 395.
830 XV-1, 413.
831 XV-1, 403.
832 XV-1, 418.
834 XV-1, 396.
835 XV-1, 396.
836 XV-1, 378.
837 XV-1, 391.
838 XV-1, 414.
840 XV-2, 332.
841 XV-2, 359.
842 XV-2, 346.
843 XV-2, 360.
845 XV-2, 340.
846 XV-2, 342.
847 XV-2, 347.
848 XV-2, 342.
849 XV-2, 331.
SALES TAX (S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.T. No. C.B. Citation
______________________________________________________________________
850 XV-2, 361.
851 XV-2, 339.
852 XV-2, 341.
853 1937-1, 323.
854 1937-1, 324.
855 1937-1, 336.
856 1937-1, 340.
858 1937-1, 325.
859 1937-1, 334.
860 1937-1, 341.
862 1937-1, 342.
864 1937-2, 525.
866 1937-2, 524.
867 1937-2, 505.
868 1937-2, 525.
869 1937-2, 510.
870 1937-2, 520.
871 1938-1, 536.
872 1938-1, 546.
873 1938-2, 410.
874 1938-2, 412.
875 1938-2, 396.
876 1938-2, 413.
880 1939-1 (Part 1), 356.
881 1939-1 (Part 1), 359.
884 1939-2, 386.
885 1939-2, 371.
886 1939-2, 387.
887 1939-2, 378.
888 1939-2, 380.
889 1939-2, 376.
890 1939-2, 381.
891 1939-2, 375.
892 1939-2, 360.
893 1939-2, 364.
894 1939-2, 376.
896 1940-1, 252.
898 1940-1, 255.
899 1940-1, 254.
SALES TAX (S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.T. No. C.B. Citation
______________________________________________________________________
900 1940-1, 247.
901 1940-2, 330.
902 1940-2, 324.
903 1940-2, 330.
904 1940-2, 320.
905 1940-2, 305.
906 1940-2, 327.
907 1940-2, 316.
909 1940-2, 309.
910 1940-2, 315.
911 1940-2, 331.
912 1941-1, 463.
913 1941-1, 462.
914 1941-1, 458.
915 1941-1, 455.
916 1941-1, 465.
917 1941-1, 466.
918 1941-1, 464.
919 1941-2, 301.
920 1941-2, 299.
921 1941-2, 295.
922 1941-2, 296.
924 1941-2, 295.
925 1942-1, 260.
926 1942-1, 267.
929 1943, 1153.
930 1944, 607.
931 1944, 623.
933 1945, 432.
935 1948-2, 192.
936 1949-1, 260.
939 1951-2, 216.
941 1952-1, 215.
942 1952-1, 225.
943 1952-1, 221.
944 1952-2, 255.
945 1952-2, 256.
SILVER TAX (SIL.) RULING SERIES
______________________________________________________________________
Sil. No. C.B. Citation
______________________________________________________________________
1 XIII-2, 542.
2 XIII-2, 543.
3 XIII-2, 543.
4 XIV-1, 495.
5 XIV-2, 490.
SOCIAL SECURITY TAX (S.S.T.) RULING SERIES
______________________________________________________________________
S.S.T. No. C.B. Citation
______________________________________________________________________
3 XV-1, 466.
4 XV-1, 476.
5 XV-1, 464.
7 XV-1, 475.
10 XV-2, 411.
11 XV-2, 392.
12 XV-2, 417.
13 XV-2, 397.
14 XV-2, 398.
16 XV-2, 386.
17 XV-2, 402.
18 XV-2, 416.
19 XV-2, 399.
21 XV-2, 404.
22 XV-2, 410.
24 XV-2, 406.
25 XV-2, 406.
26 XV-2, 414.
27 XV-2, 393.
28 XV-2, 397.
31 XV-2, 400.
32 XV-2, 373.
34 XV-2, 395.
36 XV-2, 413.
37 XV-2, 380.
38 XV-2, 400.
41 XV-2, 417.
42 XV-2, 418.
43 XV-2, 387.
SOCIAL SECURITY TAX (S.S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.S.T. No. C.B. Citation
______________________________________________________________________
50 XV-2, 394.
52 XV-2, 389.
53 XV-2, 390.
54 XV-2, 421.
55 XV-2, 412.
57 XV-2, 396.
58 XV-2, 414.
59 XV-2, 391.
60 XV-2, 379.
61 1937-1, 409.
63 1937-1, 357.
64 1937-1, 370.
65 1937-1, 410.
66 1937-1, 433.
71 1937-1, 407.
75 1937-1, 482.
78 1937-1, 408.
79 1937-1, 411.
80 1937-1, 412.
81 1937-1, 461.
83 1937-1, 437.
84 1937-1, 438.
85 1937-1, 393.
87 1937-1, 480.
88 1937-1, 413.
91 1937-1, 367.
93 1937-1, 414.
99 1937-1, 417.
SOCIAL SECURITY TAX (S.S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.S.T. No. C.B. Citation
______________________________________________________________________
101 1937-1, 418.
102 1937-1, 458.
103 1937-1, 471.
107 1937-1, 419.
108 1937-1, 420.
110 1937-1, 440.
111 1937-1, 422.
113 1937-1, 473.
114 1937-1, 423.
115 1937-1, 424.
117 1937-1, 395.
118 1937-1, 397.
119 1937-1, 434.
123 1937-1, 483.
125 1937-1, 397.
126 1937-1, 425.
130 1937-1, 394.
131 1937-1, 400.
133 1937-1, 428.
135 1937-1, 365.
139 1937-1, 402.
140 1937-1, 428.
141 1937-1, 466.
142 1937-1, 403.
144 1937-1, 436.
146 1937-1, 443.
148 1937-1, 380.
SOCIAL SECURITY TAX (S.S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.S.T. No. C.B. Citation
______________________________________________________________________
152 1937-1, 382.
155 1937-1, 429.
156 1937-1, 383.
160 1937-1, 455.
164 1937-1, 432.
168 1937-2, 431.
173 1937-2, 370.
174 1937-2, 418.
175 1937-2, 435.
176 1937-2, 445.
179 1937-2, 424.
184 1937-2, 436.
185 1937-2, 446.
186 1937-2, 371.
187 1937-2, 448.
189 1937-2, 388.
190 1937-2, 422.
191 1937-2, 425.
193 1937-2, 450.
194 1937-2, 407.
195 1937-2, 408.
SOCIAL SECURITY TAX (S.S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.S.T. No. C.B. Citation
______________________________________________________________________
201 1937-2, 457.
203 1937-2, 409.
204 1937-2, 427.
210 1937-2, 429.
213 1937-2, 441.
214 1937-2, 441.
218 1937-2, 412.
219 1937-2, 412.
220 1937-2, 414.
221 1937-2, 430.
222 1937-2, 453.
224 1937-2, 415.
228 1937-2, 444.
231 1937-2, 417.
240 1937-2, 403.
243 1938-1, 429.
245 1938-1, 438.
258 1938-1, 468.
264 1938-1, 392.
269 1938-1, 441.
270 1938-1, 461.
272 1938-1, 434.
273 1938-1, 458.
274 1938-1, 435.
275 1938-1, 442.
277 1938-1, 430.
282 1938-1, 430.
284 1938-1, 474.
286 1938-1, 427.
288 1938-1, 388.
293 1938-1, 432.
SOCIAL SECURITY TAX (S.S.T.) RULING SERIES (cont.)
______________________________________________________________________
S.S.T. No. C.B. Citation
______________________________________________________________________
300 1938-1, 387.
303 1938-2, 307.
309 1938-2, 283.
315 1938-2, 329.
321 1938-2, 323.
322 1938-2, 322.
340 1938-2, 330.
342 1938-2, 308.
348 1939-1 (Part 1), 304.
350 1939-1 (Part 1), 285.
351 1939-1 (Part 1), 286.
352 1939-1 (Part 1), 284.
353 1939-1 (Part 1), 310.
354 1939-1 (Part 1), 294.
358 1939-1 (Part 1), 295.
361 1939-1 (Part 1), 299.
365 1939-1 (Part 1), 307.
368 1939-1 (Part 1), 298.
369 1939-2, 323.
371 1939-2, 266.
372 1939-2, 315.
374 1939-2, 290.
378 1939-2, 292.
385 1940-1, 202.
395 1940-2, 245.
397 1940-2, 265.
405 1940-2, 255.
SOLICITOR'S MEMORANDUM (S.M. OR S.) RULING SERIES
______________________________________________________________________
S.M. or S. No. C.B. Citation
______________________________________________________________________
920 1, 239.
927 1, 32.
930 1, 15.
971 1, 79.
989 December, 1920, 52.
992 1, 145.
1003 1, 35.
1009 December, 1920, 53.
1017 December, 1920, 59.
1018 December, 1920, 51.
1028 December, 1920, 37.
1033 December, 1920, 108.
1050 December, 1920, 43.
1051 December, 1920, 35.
1059 December, 1920, 42.
1080 December, 1920, 50.
1081 1, 28.
1109 December, 1920, 106.
1111 December, 1920, 78.
1112 December, 1920, 17.
1121 December, 1920, 64.
1128 December, 1920, 27.
1140 1, 194.
1159 December, 1920, 31.
SOLICITOR'S MEMORANDUM (S.M. OR S.) RULING SERIES (cont.)
______________________________________________________________________
S.M. or S. No. C.B. Citation
______________________________________________________________________
1200 1, 274.
1233 December, 1920, 40.
1235 December, 1920, 103.
1236 December, 1920, 112.
1239 December, 1920, 72.
1256 December, 1920, 100.
1257 December, 1920, 104.
1260 December, 1920, 35.
1272 December, 1920, 32.
1282 December, 1920, 75.
1287 December, 1920, 65.
1290 December, 1920, 68.
1296 December, 1920, 97.
1304 December, 1920, 16.
1305 2, 117.
1312 2, 64.
1316 December, 1920, 91.
1317 2, 268.
1319 December, 1920, 57.
1328 December, 1920, 77.
1336 December, 1920, 23.
1339 December, 1920, 113.
1362 2, 152.
1363 December, 1920, 82.
1365 2, 143.
1375 December, 1920, 47.
1387 2, 285.
1388 December, 1920, 29.
1391 2, 282.
SOLICITOR'S MEMORANDUM (S.M. OR S.) RULING SERIES (cont.)
______________________________________________________________________
S.M. or S. No. C.B. Citation
______________________________________________________________________
1469 III-1, 252.
1584 III-1, 182.
1621 III-2, 72.
1690 III-1, 148.
1697 III-1, 248.
1705 III-1, 266.
1712 III-1, 345.
1781 III-1, 459.
1782 III-2, 131.
1801 III-1, 264.
1819 III-1, 450.
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.
2022 III-2, 344.
2029 III-1, 468.
2062A V-1, 246.
2068 III-1, 465.
2102 III-2, 290.
2102A III-2, 307.
2114 III-2, 213.
2116 III-2, 209.
2133 III-2, 218.
2148 III-2, 368.
2178 III-2, 367.
SOLICITOR'S MEMORANDUM (S.M. OR S.) RULING SERIES (cont.)
______________________________________________________________________
S.M. or S. No. C.B. Citation
______________________________________________________________________
2206 III-2, 278.
2216 III-2, 370.
2220 III-2, 390.
2225 III-2, 211.
2232 III-2, 83.
2240 III-2, 271.
2246 III-2, 371.
2252 III-2, 368.
2266 III-2, 298.
2268 III-2, 208.
2269 III-2, 347.
2275 III-2, 354.
2282 III-2, 282.
2292 III-2, 273.
2293 III-2, 310.
2319 III-2, 150.
2319A IV-1, 37.
2320 III-2, 137.
2321 III-2, 146.
2322 III-2, 82.
2325 III-2, 226.
2357 III-2, 262.
2384 III-2, 330.
2390 III-2, 308.
2394 III-2, 345.
2429 III-2, 148.
2536 IV-1, 306.
2541 III-2, 138.
2553 III-2, 219.
2573 IV-1, 311.
2590 IV-1, 312.
SOLICITOR'S MEMORANDUM (S.M. OR S.) RULING SERIES (cont.)
______________________________________________________________________
S.M. or S. No. C.B. Citation
______________________________________________________________________
2620 III-2, 221.
2637 III-2, 367.
2706 IV-1, 315.
2717 IV-1, 315.
2726 III-2, 84.
2738A V-2, 241.
2841 IV-1, 308.
2853 IV-1, 294.
2856A IV-2, 251.
2882 IV-1, 135.
2931 IV-1, 33.
2954 IV-1, 77.
2970 IV-1, 127.
2988 IV-1, 217.
3021 IV-1, 72.
3140 IV-1, 159.
3384 IV-1, 277.
3399 IV-1, 167.
3550 IV-2, 239.
3616 IV-2, 244.
3781 IV-2, 21.
3811 IV-2, 43.
3969 IV-2, 144.
SOLICITOR'S MEMORANDUM (S.M. OR S.) RULING SERIES (cont.)
______________________________________________________________________
S.M. or S. No. C.B. Citation
______________________________________________________________________
4110 IV-2, 162.
4116 IV-2, 233.
4171 IV-2, 147.
4180 IV-2, 274.
4186 IV-2, 230.
4225 IV-2, 168.
4226 IV-2, 164.
4236 IV-2, 149.
4249 IV-2, 15.
4289A V-1, 344.
4523 V-1, 291.
4647 IV-2, 74.
4665A V-1, 256.
4677 IV-2, 245.
4877 V-1, 340.
4911 V-1, 250.
5038 V-1, 242.
5231 V-1, 291.
5245 V-1, 279.
5287 V-1, 222.
5322 V-1, 335.
5444 V-1, 64.
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.
SOLICITOR'S OPINION (SOL. OP.) RULING SERIES
______________________________________________________________________
Sol. Op. No. C.B. Citation
______________________________________________________________________
4 2, 307.
5 2, 67.
11 December, 1920, 110.
16 January-June, 1921, 35.
23 3, 267.
26 3, 44.
28 December, 1920, 9.
30 December, 1920, 129.
32 3, 288.
36 3, 18.
44 December, 1920, 122.
54 December, 1920, 135.
57 3, 241.
60 3, 295.
61 December, 1920, 13.
68 3, 233.
71 January-June 1921, 63.
73 January-June 1921, 41.
78 3, 237.
79 3, 302.
89 January-June, 1921, 69.
100 4, 295.
102 January-June, 1921, 74.
114 5, 148.
117 5, 254.
122 5, 107.
124 5, 161.
127 5, 226.
128 I-1, 5.
129 I-1, 360.
133 I-1, 426.
135 I-1, 190.
138 I-1, 174.
140 I-1, 12.
145 I-2, 75.
152 II-2, 93.
155 III-1, 407.
156 III-1, 284.
157 III-2, 172.
158 III-1, 418.
SOLICITOR'S RECOMMENDATION (S.R.) RULING SERIES
______________________________________________________________________
S.R. No. C.B. Citation
______________________________________________________________________
6 III-2, 50.
17 III-2, 112.
39 IV-1, 276.
55 III-2, 9.
107 III-2, 263.
323 IV-1, 177.
1123 III-2, 4.
1132 III-2, 11.
1236 III-2, 161.
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.
2195 III-2, 143.
2222 IV-1, 156.
2294 IV-1, 268.
2307 IV-1, 271.
2352 IV-1, 139.
2499 IV-1, 142.
2521 IV-1, 273.
2549 III-2, 129.
2550 IV-1, 263.
2863 IV-1, 174.
4367 IV-1, 280.
4623 IV-1, 166.
5545 IV-2, 242.
5617 IV-2, 240.
5679 IV-2, 230.
5798 IV-1, 267.
6141 IV-2, 238.
6421 IV-2, 246.
6741 V-1, 330.
6750 V-1, 331.
6998 V-1, 268.
7199 V-1, 269.
7246 V-1, 333.
7322 V-1, 267.
7359 IV-2, 112.
7705 V-1, 260.
TAX BOARD MEMORANDUM (T.B.M.) RULING SERIES
______________________________________________________________________
T.B.M. No. C.B. Citation
______________________________________________________________________
4 1, 268.
5 1, 286.
7 1, 303.
9 1, 13.
17 1, 292.
30 1, 305.
32 1, 236.
39 1, 131.
41 1, 292.
42 1, 273.
49 1, 282.
50 1, 272.
51 1, 296.
52 1, 155.
53 1, 303.
56 1, 291.
57 1, 287.
58 1, 304.
60 1, 305.
70 1, 105.
81 1, 297.
82 1, 275.
TAX BOARD RECOMMENDATION (T.B.R.) RULING SERIES
______________________________________________________________________
T.B.R. No. C.B. Citation
______________________________________________________________________
2 1, 307.
3 1, 29.
4 1, 141.
6 1, 290.
7 1, 87.
8 1, 57.
9 1, 156.
10 1, 152.
16 1, 272.
17 1, 294.
19 1, 292.
25 1, 39.
27 1, 307.
28 1, 88.
31 1, 247.
32 1, 286.
33 1, 199.
38 1, 280.
40 1, 281.
44 1, 133.
45 1, 19.
49 1, 284.
52 1, 236.
54 1, 298.
57 1, 40.
58 1, 14.
59 1, 138.
60 1, 20.
63 1, 24.
67 1, 288.
TREASURY DECISION (T.D.) RULING SERIES 1
______________________________________________________________________
T.D. No. C.B. Citation
______________________________________________________________________
2836 1, 85.
2843 1, 93.
2847 1, 222.
2860 December, 1920, 33.
2865 1, 87.
2880 1, 214.
2893 December, 1920, 137.
2901 1, 302.
2923 1, 185.
2925 1, 157.
2965 December, 1920, 55.
2991 December, 1920, 133.
3016 December, 1920, 134.
3089 3, 175.
3202 July-December, 1921, 69.
3215 5, 222.
3220 5, 285.
3243 5, 289.
3249 July-December, 1921, 57.
3251 July-December, 1921, 76.
3255 July-December, 1921, 27.
3256 July-December, 1921, 77.
3263 I-1, 309.
3268 I-1, 224.
3269 I-1, 303.
3272 I-1, 245.
3291 I-1, 245.
3292 I-1, 246.
TREASURY DECISION (T.D.) RULING SERIES 1 (cont.)
______________________________________________________________________
T.D. No. C.B. Citation
______________________________________________________________________
3305 I-1, 247.
3306 I-1, 247.
3310 I-1, 248.
3329 I-1, 308.
3408 I-2, 260.
3414 I-2, 90.
3416 I-2, 228.
3432 II-1, 232
3433 II-1, 141.
3434 II-1, 153.
3452 II-1, 235.
3453 II-1, 154.
3457 II-1, 177.
3467 II-1, 104.
3471 II-1, 181.
3510 II-2, 280.
3543 III-1, 438.
3550 III-1, 244.
3558 III-1, 367.
3561 III-1, 368.
3565 III-1, 115.
3567 III-1, 245.
3596 III-1, 101.
3597 III-1, 246.
3629 III-2, 195.
3645 III-2, 321.
3760 IV-2, 154.
3827 V-1, 78.
3843 V-1, 99.
3852 V-1, 79.
TREASURY DECISION (T.D.) RULING SERIES 1 (cont.)
______________________________________________________________________
T.D. No. C.B. Citation
______________________________________________________________________
4025 VI-1, 75.
4235 VII-2, 76.
4236 VII-2, 71.
4276 VIII-2, 83.
4277 VIII-2, 140.
4292 IX-2, 102.
4363 XII-1, 54.
4367 XII-1, 55.
4368 XII-1, 473.
4458 XIII-2, 97.
4471 XIII-2, 56.
4483 XIII-2, 116.
4529 XIV-1, 82.
4543 XIV-1, 83.
4548 XIV-1, 83.
4562 XIV-2, 113.
4584 XIV-2, 113.
4636 XV-1, 124.
4673 XV-2, 156.
4689 XV-2, 118.
4696 XV-2, 118.
4808 1938-1, 520.
4911 1939-2, 351.
4957 1939-2, 87.
4984 1940-2, 299.
TREASURY DECISION (T.D.) RULING SERIES 1 (cont.)
______________________________________________________________________
T.D. No. C.B. Citation
______________________________________________________________________
5061 1941-2, 256.
5069 1941-2, 256.
5158 1942-2, 220.
5171 1942-2, 221.
5187 1942-2, 154.
5188 1942-2, 151.
5291 1943, 242.
5328 1944, 333.
5332 1944, 187.
5368 1944, 169.
5427 1945, 243.
5594 1947-2, 25.
5595 1947-2, 96.
5689 1949-1, 119.
5813 1950-2, 65.
5825 1951-1, 26.
5829 1951-1, 63.
5831 1951-1, 56.
5835 1951-1, 24.
5843 1951-1, 24.
5844 1951-1, 25.
5890 1952-1, 42.
1 Consideration limited to those of a ruling nature.
FINDING LIST OF TECHNICAL INFORMATION RELEASES
--------------------------------------------------------------------
T.I.R. Bulletin
No. publication Bulletin citation
--------------------------------------------------------------------
764 Rev. Rul. 67-412 Page 317
769 Rev. Rul. 67-263 Page 318
858 Rev. Proc. 67-32 Page 659
907 Rev. Proc. 67-41 Page 677
910 Not in Bulletin.
911 Not in Bulletin.
912 Not in Bulletin.
913 Rev. Rul. 67-219 Page 210
914 Announcement 67-33 I.R.B. 1967-33, 32.
915 Announcement 67-34 I.R.B. 1967-34, 26.
916 Not in Bulletin.
917 Not in Bulletin.
918 Not in Bulletin.
919 Rev. Proc. 67-33 Page 659
920 Announcement 67-38 I.R.B. 1967-36, 24.
921 Not in Bulletin.
922 Rev. Rul. 67-285 Page 7
923 Not in Bulletin.
924 Not in Bulletin.
925 Not in Bulletin.
926 Not in Bulletin.
927 Not in Bulletin.
928 Rev. Rul. 67-300 Page 389
929 Not in Bulletin.
930 Rev. Rul. 67-300 Page 389
931 Not in Bulletin.
932 Not in Bulletin.
933 Announcement 67-45 I.R.B. 1967-42, 44.
934 Not in Bulletin.
935 Rev. Rul. 67-378 Page 45
936 Not in Bulletin.
937 Announcement 67-47 I.R.B. 1967-47, 17.
938 Not in Bulletin.
939 Rev. Rul. 67-409 Page 62
940 Rev. Rul. 67-418 Page 364
941 Not in Bulletin.
942 Rev. Rul. 67-419 Page 265
943 Rev. Rul. 67-438 Page 82
944 Announcement 67-54 I.R.B. 1967-51, 46.
945 Not in Bulletin.
946 Announcement 67-56 I.R.B. 1967-52, 31.
ABBREVIATIONS
The following abbreviations in current use and formerly used will appear in material published in the Bulletin.
A, B, C, etc.--The names of individuals.
A.R.R.--Committee on Appeals and Review recommendation.
A.T.--Alcohol and tobacco tax ruling.
B.T.A.--Board of Tax Appeals.
C.B.--Cumulative Bulletin.
C.F.R.--Code of Federal Regulations.
C.P.A.--Certified Public Accountant.
Ct. D.--Court Decision.
Del. Order--Delegation Order.
D.C.--Treasury Department circular.
E.O.--Executive Order.
E.T.--Estate and gift tax ruling.
Em.T.--Employment tax ruling.
F.A.A.A.--Federal Alcohol Administration Act.
F.I.C.A.--Federal Insurance Contributions Act.
F.R.--Federal Register.
F.U.T.A.--Federal Unemployment Tax Act.
G.C.M.--Chief Counsel's memorandum (formerly General Counsel's
memorandum).
I.R.B.--Internal Revenue Bulletin.
IR-Mim.--Published IR-Mimeograph.
I.T.--Income tax ruling.
M, N, X, Y, Z, etc.--The names of corporations, places or
businesses, according to context.
M.T.--Miscellaneous tax ruling.
Mim.--Published mimeograph.
O.D.--Office Decision.
P.L.--Public Law.
P.S.--Pension, profit-sharing, stock bonus or annuity plan
ruling.
Rev. Proc.--Revenue Procedure.
Rev. Rul.--Revenue Ruling.
R.S.--Revised Statute.
S.M.--Solicitor's Memorandum.
Sol. Op.--Solicitor's Opinion.
S.P.R.--Statement of Procedural Rules.
S.R.--Solicitor's Recommendation.
S.S.T.--Social Security Tax.
S.T.--Sales tax ruling.
Stat.--Statutes at Large.
T.C.--The Tax Court of the United States.
T.D.--Treasury Decision.
T.I.R.--Technical Information Release.
U.S.C.--United States Code.
x and y are used to represent certain numbers and when used with
the word "dollars" represent sums of money.
1 Declared obsolete by Revenue Rulings 67-45, C.B. 1967-1, 372; 67-46, C.B. 1967-1, 377; 67-97, C.B. 1967-1, 380; 67-112, C.B. 1967-1, 381; 67-123, C.B. 1967-1, 383; 67-140, C.B. 1967-1, 387; 67-199, C.B. 1967-1, 390; 67-211, C.B. 1967-1, 399; 67-398, page 419, this Bulletin; 67-406, page 420, this Bulletin; 67-440, page 425, this Bulletin; 67-466, page 427, this Bulletin; 67-467, page 432, this Bulletin.
DOCUMENT ATTRIBUTES
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
