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Rev. Rul. 59-382

Rev. Rul. 59-382; 1959-2 C.B. 258

DATED
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Citations: Rev. Rul. 59-382; 1959-2 C.B. 258

Obsoleted by Rev. Rul. 72-622

Rev. Rul. 59-382 1

Revenue Ruling 58-620, C.B. 1958-2, 772, concerning the manufactures excise tax consequences of restoring unserviceable automobile parts to useful condition under varying circumstances, which was to have been effective July 1, 1959, is hereby withdrawn.

Accordingly, the conclusions expressed in Revenue Ruling 54-329, C.B. 1954-2, 405; as modified by Revenue Ruling 56-189, C.B. 1956-1, 503, and as amplified in Revenue Ruling 57-593, C.B. 1957-2, 723; and in Revenue Rulings 57-301, C.B. 1957-2, 719; 57-572, C.B. 1957-2, 722; 57-604, C.B. 1957-2, 724; 58-444, C.B. 1958-2, 763; and 58-507, C.B. 1958-2, 765, will continue in effect and may be taken as representing the views of the Internal Revenue Service on this subject.

1 Based on Technical Information Release 166, dated June 29, 1959.

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