Rev. Rul. 61-117

Revenue Ruling 59-181, C.B. 1959-1, 329, states that since certain booklets and `selecticators' are designed to be used in connection with and to augment the utility of the particular phonograph records with which they are sold, they are considered to be accessories for such records under the provisions of section 4141 of the Internal Revenue Code of 1954.

Revenue Ruling 61-27, page 481, this Bulletin, states that since a certain text and a verb finder, in themselves, have a function independent of their use in connection with the phonograph records with which they are sold, the text and verb finder are not considered to be accessories for the taxable records.

Although it is not so stated in Revenue Ruling 59-181, the booklets and `selecticators' discussed therein are designed to function only with the phonograph records with which they are sold and have no function other than as an auxiliary for the records. Thus, the function of the booklets and `selecticators' referred to in Revenue Ruling 59-181 is distinguishable from the function of the text and verb finder referred to in Revenue Ruling 61-27.

Revenue Ruling 59-181, clarified.