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Rev. Rul. 55-52


Rev. Rul. 55-52; 1955-1 C.B. 528

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Citations: Rev. Rul. 55-52; 1955-1 C.B. 528

Obsoleted by Rev. Rul. 69-227

Rev. Rul. 55-52

Electric incinerators, designed for use in homes, which, by a burning process, dispose of paper, trash, rags and other combustible household wastes including garbage, are not considered electric garbage disposal units of the household type within the meaning of section 3406(a)(3) of the Internal Revenue Code of 1939 and are, therefore, not subject to the tax imposed by that section

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