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Rev. Rul. 56-217


Rev. Rul. 56-217; 1956-1 C.B. 509

DATED
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Citations: Rev. Rul. 56-217; 1956-1 C.B. 509

Obsoleted by Rev. Rul. 69-227

Rev. Rul. 56-217

Germanium transistors, germanium point-contact photocells, and selenium, copper-oxide or similar rectifiers are not considered to be radio or television tubes of the types contemplated in section 4142 of the Internal Revenue Code of 1954. Therefore, such articles are not subject to manufacturers excise tax.

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