Rev. Rul. 69-227
Rev. Rul. 69-227; 1969-1 C.B. 315
- Cross-Reference
26 CFR 301.7805-1: Rules and regulations.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Revenue Procedure 67-6, C.B. 1967-1, 576, announced a program for the review of rulings published in the Internal Revenue Bulletin before 1953 with an objective of identifying and publishing lists of those rulings which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.
Consistent with the objectives of that program, the Internal Revenue Service has undertaken a review of certain rulings that were published in the Internal Revenue Bulletin after 1952. The purpose of this Revenue Ruling is to publish a list of post-1952 rulings having primary application in the excise tax area which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or a subsequent published position; or (3) the facts set forth no longer exist or are not sufficient to permit application of the current statute. Accordingly, the rulings listed below are hereby declared to be obsolete.
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Rev. Rul. No.
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40, C.B. 1953-1, 452
42, C.B. 1953-1, 463
57, C.B. 1953-1, 425
58, C.B. 1953-1, 453
59, C.B. 1953-1, 464
66, C.B. 1953-1, 422
67, C.B. 1953-1, 423
68, C.B. 1953-1, 469
69, C.B. 1953-1, 472
85, C.B. 1953-1, 410
86, C.B. 1953-1, 454
97, C.B. 1953-1, 424
98, C.B. 1953-1, 424
112, C.B. 1953-1, 411
113, C.B. 1953-1, 412
114, C.B. 1953-1, 426
115, C.B. 1953-1, 426
116, C.B. 1953-1, 465
124, C.B. 1953-2, 327
125, C.B. 1953-2, 329
126, C.B. 1953-2, 331
127, C.B. 1953-2, 332
128, C.B. 1953-2, 430
136, C.B. 1953-2, 333
149, C.B. 1953-2, 352
161, C.B. 1953-2, 334
163, C.B. 1953-2, 335
164, C.B. 1953-2, 336
167, C.B. 1953-2, 428
176, C.B. 1953-2, 329
177, C.B. 1953-2, 341
178, C.B. 1953-2, 352
179, C.B. 1953-2, 399
191, C.B. 1953-2, 352
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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203, C.B. 1953-2, 345
204, C.B. 1953-2, 350
206, C.B. 1953-2, 429
223, C.B. 1953-2, 329
224, C.B. 1953-2, 428
245, C.B. 1953-2, 337
246, C.B. 1953-2, 338
249, C.B. 1953-2, 437
250, C.B. 1953-2, 438
253, C.B. 1953-2, 342
262, C.B. 1953-2, 338
265, C.B. 1953-2, 433
281, C.B. 1952-3, 344
284, C.B. 1953-2, 436
285, C.B. 1953-2, 435
297, C.B. 1953-2, 340
298, C.B. 1953-2, 340
300, C.B. 1953-2, 431
54-7, C.B. 1954-1, 234
54-8, C.B. 1954-1, 275
54-22, C.B. 1954-1, 234
54-23, C.B. 1954-1, 236
54-24, C.B. 1954-1, 236
54-38, C.B. 1954-1, 242
54-46, C.B. 1954-1, 237
54-47, C.B. 1954-1, 269
54-54, C.B. 1954-1, 273
54-60, C.B. 1954-1, 241
54-100, C.B. 1954-1, 245
54-101, C.B. 1954-1, 247
54-102, C.B. 1954-1, 273
54-108, C.B. 1954-1, 269
54-115, C.B. 1954-1, 239
54-116, C.B. 1954-1, 245
54-123, C.B. 1954-1, 271
54-124, C.B. 1954-1, 274
54-136, C.B. 1954-1, 262
54-182, C.B. 1954-1, 266
54-183, C.B. 1954-1, 274
54-196, C.B. 1954-1, 256
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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54-211, C.B. 1954-1, 236
54-212, C.B. 1954-1, 242
54-228, C.B. 1954-1, 261
54-239, C.B. 1954-1, 234
54-298, C.B. 1954-2, 427
54-307, C.B. 1954-2, 377
54-314, C.B. 1954-2, 378
54-315, C.B. 1954-2, 385
54-318, C.B. 1954-2, 398
54-321, C.B. 1954-2, 422
54-328, C.B. 1954-2, 378
54-330, C.B. 1954-2, 409
54-331, C.B. 1954-2, 410
54-333, C.B. 1954-2, 420
54-345, C.B. 1954-2, 385
54-346, C.B. 1954-2, 386
54-347, C.B. 1954-2, 386
54-358, C.B. 1954-2, 372
54-359, C.B. 1954-2, 388
54-360, C.B. 1954-2, 415
54-362, C.B. 1954-2, 427
54-370, C.B. 1954-2, 379
54-373, C.B. 1954-2, 423
54-385, C.B. 1954-2, 385
54-386, C.B. 1954-2, 414
54-387, C.B. 1954-2, 423
54-402, C.B. 1954-2, 374
54-403, C.B. 1954-2, 375
54-406, C.B. 1954-2, 414
54-413, C.B. 1954-2, 387
54-434, C.B. 1954-2, 380
54-435, C.B. 1954-2, 414
54-461, C.B. 1954-2, 394
54-462, C.B. 1954-2, 410
54-463, C.B. 1954-2, 424
54-472, C.B. 1954-2, 381
54-473, C.B. 1954-2, 382
54-476, C.B. 1954-2, 421
54-487, C.B. 1954-2, 376
54-488, C.B. 1954-2, 395
54-491, C.B. 1954-2, 425
54-504, C.B. 1954-2, 383
54-505, C.B. 1954-2, 384
54-524, C.B. 1954-2, 421
54-541, C.B. 1954-2, 426
54-546, C.B. 1954-2, 394
54-557, C.B. 1954-2, 374
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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54-604, C.B. 1954-2, 373
54-617, C.B. 1954-2, 400
55-8, C.B. 1955-1, 518
55-21, C.B. 1955-1, 540
55-46, C.B. 1955-1, 126
55-50, C.B. 1955-1, 506
55-51, C.B. 1955-1, 514
55-52, C.B. 1955-1, 528
55-54, C.B. 1955-1, 533
55-55, C.B. 1955-1, 537
55-70, C.B. 1955-1, 506
55-84, C.B. 1955-1, 531
55-97, C.B. 1955-1, 512
55-125, C.B. 1955-1, 518
55-126, C.B. 1955-1, 536
55-146, C.B. 1955-1, 528
55-147, C.B. 1955-1, 534
55-148, C.B. 1955-1, 538
55-161, C.B. 1955-1, 508
55-162, C.B. 1955-1, 541
55-183, C.B. 1955-1, 542
55-185, C.B. 1955-1, 513
55-198, C.B. 1955-1, 510
55-199, C.B. 1955-1, 511
55-259, C.B. 1955-1, 513
55-260, C.B. 1955-1, 525
55-280, C.B. 1955-1, 529
55-281, C.B. 1955-1, 538
55-318, C.B. 1955-1, 509
55-320, C.B. 1955-1, 526
55-336, C.B. 1955-1, 519
55-337, C.B. 1955-1, 534
55-338, C.B. 1955-1, 543
55-398, C.B. 1955-1, 535
55-409, C.B. 1955-1, 126
55-420, C.B. 1955-1, 527
55-421, C.B. 1955-1, 539
55-432, C.B. 1955-2, 455
55-467, C.B. 1955-2, 457
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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55-501, C.B. 1955-2, 469
55-507, C.B. 1955-2, 659
55-527, C.B. 1955-2, 637
55-533, C.B. 1955-2, 642
55-546, C.B. 1955-2, 461
55-548, C.B. 1955-2, 646
55-562, C.B. 1955-2, 647
55-563, C.B. 1955-2, 666
55-564, C.B. 1955-2, 667
55-565, C.B. 1955-2, 661
55-576, C.B. 1955-2, 641
55-577, C.B. 1955-2, 667
55-588, C.B. 1955-2, 647
55-599, C.B. 1955-2, 461
55-602, C.B. 1955-2, 650
55-614, C.B. 1955-2, 462
55-624, C.B. 1955-2, 456
55-625, C.B. 1955-2, 463
55-626, C.B. 1955-2, 463
55-632, C.B. 1955-2, 668
55-647, C.B. 1955-2, 460
55-648, C.B. 1955-2, 463
55-649, C.B. 1955-2, 473
55-659, C.B. 1955-2, 464
55-660, C.B. 1955-2, 465
55-684, C.B. 1955-2, 640
55-685, C.B. 1955-2, 643
55-686, C.B. 1955-2, 644
55-687, C.B. 1955-2, 645
55-688, C.B. 1955-2, 669
55-710, C.B. 1955-2, 658
55-719, C.B. 1955-2, 459
55-720, C.B. 1955-2, 465
55-721, C.B. 1955-2, 471
55-725, C.B. 1955-2, 671
55-735, C.B. 1955-2, 455
55-751, C.B. 1955-2, 465
55-752, C.B. 1955-2, 466
55-753, C.B. 1955-2, 468
55-761, C.B. 1955-2, 656
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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56-7, C.B. 1956-1, 675
56-16, C.B. 1956-1, 524
56-38, C.B. 1956-1, 512
56-39, C.B. 1956-1, 513
56-40, C.B. 1956-1, 516
56-45, C.B. 1956-1, 521
56-55, C.B. 1956-1, 682
56-57, C.B. 1956-1, 525
56-61, C.B. 1956-1, 521
56-62, C.B. 1956-1, 525
56-91, C.B. 1956-1, 522
56-111, C.B. 1956-1, 513
56-112, C.B. 1956-1, 526
56-115, C.B. 1956-1, 596
56-120, C.B. 1956-1, 514
56-122, C.B. 1956-1, 689
56-167, C.B. 1956-1, 515
56-175, C.B. 1956-1, 516
56-178, C.B. 1956-1, 676
56-190, C.B. 1956-1, 517
56-197, C.B. 1956-1, 677
56-217, C.B. 1956-1, 509
56-218, C.B. 1956-1, 527
56-219, C.B. 1956-1, 690
56-229, C.B. 1956-1, 528
56-231, C.B. 1956-1, 686
56-243, C.B. 1956-1, 501
56-255, C.B. 1956-1, 508
56-258, C.B. 1956-1, 528
56-261, C.B. 1956-1, 556
56-273, C.B. 1956-1, 500
56-274, C.B. 1956-1, 502
56-276, C.B. 1956-1, 507
56-283, C.B. 1956-1, 507
56-292, C.B. 1956-1, 503
56-293, C.B. 1956-1, 505
56-294, C.B. 1956-1, 529
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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56-307, C.B. 1956-2, 808
56-308, C.B. 1956-2, 882
56-321, C.B. 1956-2, 872
56-333, C.B. 1956-2, 829
56-334, C.B. 1956-2, 831
56-349, C.B. 1956-2, 793
56-354, C.B. 1956-2, 1007
56-362, C.B. 1956-2, 842
56-363, C.B. 1956-2, 870
56-364, C.B. 1956-2, 888
56-377, C.B. 1956-2, 829
56-378, C.B. 1956-2, 873
56-388, C.B. 1956-2, 808
56-389, C.B. 1956-2, 814
56-422, C.B. 1956-2, 786
56-423, C.B. 1956-2, 805
56-441, C.B. 1956-2, 786
56-442, C.B. 1956-2, 814
56-443, C.B. 1956-2, 950
56-444, C.B. 1956-2, 832
56-454, C.B. 1956-2, 787
56-455, C.B. 1956-2, 894
56-465, C.B. 1956-2, 830
56-481, C.B. 1956-2, 833
56-491, C.B. 1956-2, 881
56-503, C.B. 1956-2, 789
56-504, C.B. 1956-2, 811
56-532, C.B. 1956-2, 1010
56-544, C.B. 1956-2, 797
56-545, C.B. 1956-2, 827
56-546, C.B. 1956-2, 886
56-563, C.B. 1956-2, 799
56-565, C.B. 1956-2, 874
56-566, C.B. 1956-2, 888
56-569, C.B. 1956-2, 1002
56-570, C.B. 1956-2, 831
56-576, C.B. 1956-2, 875
56-577, C.B. 1956-2, 889
56-578, C.B. 1956-2, 787
56-590, C.B. 1956-2, 876
56-591, C.B. 1956-2, 877
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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56-606, C.B. 1956-2, 805
56-607, C.B. 1956-2, 809
56-608, C.B. 1956-2, 878
56-619, C.B. 1956-2, 813
56-620, C.B. 1956-2, 834
56-621, C.B. 1956-2, 835
56-641, C.B. 1956-2, 828
56-642, C.B. 1956-2, 879
56-649, C.B. 1956-2, 787
56-661, C.B. 1956-2, 788
56-662, C.B. 1956-2, 790
56-664, C.B. 1956-2, 813
56-665, C.B. 1956-2, 839
56-666, C.B. 1956-2, 892
56-684, C.B. 1956-2, 806
56-685, C.B. 1956-2, 811
56-686, C.B. 1956-2, 880
56-687, C.B. 1956-2, 887
56-688, C.B. 1956-2, 889
56-695, C.B. 1956-2, 790
56-696, C.B. 1956-2, 791
56-697, C.B. 1956-2, 801
56-698, C.B. 1956-2, 801
56-699, C.B. 1956-2, 806
56-700, C.B. 1956-2, 807
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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57-4, C.B. 1957-1, 378
57-5, C.B. 1957-1, 414
57-14, C.B. 1957-1, 357
57-23, C.B. 1957-1, 357
57-36, C.B. 1957-1, 551
57-43, C.B. 1957-1, 358
57-44, C.B. 1957-1, 385
57-57, C.B. 1957-1, 399
57-64, C.B. 1957-1, 358
57-65, C.B. 1957-1, 377
57-66, C.B. 1957-1, 422
57-81, C.B. 1957-1, 379
57-94, C.B. 1957-1, 359
57-96, C.B. 1957-1, 374
57-111, C.B. 1957-1, 376
57-136, C.B. 1957-1, 362
57-146, C.B. 1957-1, 359
57-147, C.B. 1957-1, 377
57-148, C.B. 1957-1, 409
57-156, C.B. 1957-1, 386
57-157, C.B. 1957-1, 423
57-169, C.B. 1957-1, 400
57-171, C.B. 1957-1, 499
57-181, C.B. 1957-1, 383
57-182, C.B. 1957-1, 386
57-183, C.B. 1957-1, 401
57-192, C.B. 1957-1, 362
57-194, C.B. 1957-1, 373
57-207, C.B. 1957-1, 410
57-208, C.B. 1957-1, 411
57-209, C.B. 1957-1, 413
57-220, C.B. 1957-1, 380
57-222, C.B. 1957-1, 402
57-223, C.B. 1957-1, 403
57-230, C.B. 1957-1, 388
57-231, C.B. 1957-1, 366
57-232, C.B. 1957-1, 367
57-238, C.B. 1957-1, 380
57-239, C.B. 1957-1, 389
57-247, C.B. 1957-1, 360
57-248, C.B. 1957-1, 360
57-249, C.B. 1957-1, 362
57-252, C.B. 1957-1, 375
57-262, C.B. 1957-1, 361
57-264, C.B. 1957-1, 363
57-266, C.B. 1957-1, 375
57-267, C.B. 1957-1, 405
57-280, C.B. 1957-1, 361
57-281, C.B. 1957-1, 382
57-282, C.B. 1957-1, 388
57-283, C.B. 1957-1, 389
57-284, C.B. 1957-1, 407
57-285, C.B. 1957-1, 408
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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57-302, C.B. 1957-2, 752
57-303, C.B. 1957-2, 753
57-304, C.B. 1957-2, 754
57-338, C.B. 1957-2, 755
57-339, C.B. 1957-2, 757
57-349, C.B. 1957-2, 770
57-355, C.B. 1957-2, 728
57-356, C.B. 1957-2, 758
57-382, C.B. 1957-2, 739
57-393, C.B. 1957-2, 758
57-394, C.B. 1957-2, 759
57-404, C.B. 1957-2, 738
57-405, C.B. 1957-2, 761
57-410, C.B. 1957-2, 761
57-416, C.B. 1957-2, 762
57-426, C.B. 1957-2, 728
57-438, C.B. 1957-2, 735
57-457, C.B. 1957-2, 736
57-458, C.B. 1957-2, 763
57-459, C.B. 1957-2, 725
57-472, C.B. 1957-2, 731
57-473, C.B. 1957-2, 796
57-498, C.B. 1957-2, 764
57-519, C.B. 1957-2, 772
57-520, C.B. 1957-2, 777
57-531, C.B. 1957-2, 748
57-532, C.B. 1957-2, 774
57-533, C.B. 1957-2, 785
57-552, C.B. 1957-2, 709
57-553, C.B. 1957-2, 715
57-568, C.B. 1957-2, 710
57-569, C.B. 1957-2, 711
57-570, C.B. 1957-2, 711
57-571, C.B. 1957-2, 712
57-573, C.B. 1957-2, 737
57-577, C.B. 1957-2, 716
57-579, C.B. 1957-2, 742
57-580, C.B. 1957-2, 768
57-581, C.B. 1957-2, 771
57-596, C.B. 1957-2, 740
57-597, C.B. 1957-2, 741
57-598, C.B. 1957-2, 765
57-605, C.B. 1957-2, 727
57-609, C.B. 1957-2, 713
57-610, C.B. 1957-2, 714
57-611, C.B. 1957-2, 730
57-612, C.B. 1957-2, 743
57-613, C.B. 1957-2, 766
57-614, C.B. 1957-2, 767
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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58-6, C.B. 1958-1, 440
58-27, C.B. 1958-1, 414
58-28, C.B. 1958-1, 415
58-29, C.B. 1958-1, 466
58-35, C.B. 1958-1, 412
58-36, C.B. 1958-1, 420
58-37, C.B. 1958-1, 370
58-38, C.B. 1958-1, 376
58-47, C.B. 1958-1, 422
58-48, C.B. 1958-1, 408
58-49, C.B. 1958-1, 457
58-58, C.B. 1958-1, 408
58-60, C.B. 1958-1, 436
58-72, C.B. 1958-1, 393
58-73, C.B. 1958-1, 458
58-83, C.B. 1958-1, 451
58-102, C.B. 1958-1, 364
58-104, C.B. 1958-1, 394
58-116, C.B. 1958-1, 410
58-125, C.B. 1958-1, 561
58-146, C.B. 1958-1, 387
58-148, C.B. 1958-1, 397
58-149, C.B. 1958-1, 442
58-150, C.B. 1958-1, 443
58-157, C.B. 1958-1, 444
58-159, C.B. 1958-1, 444
58-160, C.B. 1958-1, 446
58-170, C.B. 1958-1, 397
58-172, C.B. 1958-1, 465
58-173, C.B. 1958-1, 468
58-183, C.B. 1958-1, 383
58-185, C.B. 1958-1, 398
58-186, C.B. 1958-1, 410
58-188, C.B. 1958-1, 434
58-196, C.B. 1958-1, 366
58-197, C.B. 1958-1, 368
58-198, C.B. 1958-1, 383
58-199, C.B. 1958-1, 384
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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58-202, C.B. 1958-1, 416
58-203, C.B. 1958-1, 431
58-204, C.B. 1958-1, 432
58-205, C.B. 1958-1, 447
58-206, C.B. 1958-1, 448
58-213, C.B. 1958-1, 368
58-227, C.B. 1958-1, 449
58-228, C.B. 1958-1, 460
58-249, C.B. 1958-1, 384
58-250, C.B. 1958-1, 423
58-254, C.B. 1958-1, 417
58-271, C.B. 1958-1, 418
58-272, C.B. 1958-1, 435
58-285, C.B. 1958-1, 401
58-298, C.B. 1958-1, 410
58-311, C.B. 1958-1, 369
58-312, C.B. 1958-1, 418
58-314, C.B. 1958-1, 453
58-330, C.B. 1958-1, 370
58-331, C.B. 1958-1, 385
58-334, C.B. 1958-1, 432
58-344, C.B. 1958-2, 784
58-345, C.B. 1958-2, 796
58-362, C.B. 1958-2, 785
58-363, C.B. 1958-2, 831
58-364, C.B. 1958-2, 807
58-368, C.B. 1958-2, 855
58-375, C.B. 1958-2, 752
58-379, C.B. 1958-2, 844
58-386, C.B. 1958-2, 785
58-387, C.B. 1958-2, 797
58-388, C.B. 1958-2, 808
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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58-401, C.B. 1958-2, 803
58-408, C.B. 1958-2, 745
58-409, C.B. 1958-2, 751
58-410, C.B. 1958-2, 753
58-411, C.B. 1958-2, 786
58-427, C.B. 1958-2, 830
58-437, C.B. 1958-2, 746
58-441, C.B. 1958-2, 839
58-458, C.B. 1958-2, 787
58-459, C.B. 1958-2, 822
58-460, C.B. 1958-2, 824
58-468, C.B. 1958-2, 798
58-478, C.B. 1958-2, 840
58-491, C.B. 1958-2, 789
58-492, C.B. 1958-2, 814
58-493, C.B. 1958-2, 820
58-494, C.B. 1958-2, 822
58-507, C.B. 1958-2, 765
58-508, C.B. 1958-2, 789
58-509, C.B. 1958-2, 801
58-519, C.B. 1958-2, 790
58-520, C.B. 1958-2, 805
58-521, C.B. 1958-2, 856
58-528, C.B. 1958-2, 766
58-530, C.B. 1958-2, 841
58-531, C.B. 1958-2, 853
58-537, C.B. 1958-2, 753
58-538, C.B. 1958-2, 791
58-539, C.B. 1958-2, 795
58-540, C.B. 1958-2, 802
58-542, C.B. 1958-2, 824
58-543, C.B. 1958-2, 792
58-551, C.B. 1958-2, 747
58-559, C.B. 1958-2, 851
58-571, C.B. 1958-2, 793
58-573, C.B. 1958-2, 843
58-574, C.B. 1958-2, 876
58-584, C.B. 1958-2, 770
58-587, C.B. 1958-2, 842
58-590, C.B. 1958-2, 800
58-611, C.B. 1958-2, 819
58-619, C.B. 1958-2, 749
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
---------------------------------------------------------------------
59-2, C.B. 1959-1, 294
59-3, C.B. 1959-1, 447
59-4, C.B. 1959-1, 295
59-16, C.B. 1959-1, 340
59-18, C.B. 1959-1, 362
59-19, C.B. 1959-1, 363
59-20, C.B. 1959-1, 472
59-36, C.B. 1959-1, 345
59-52, C.B. 1959-1, 386
59-62, C.B. 1959-1, 290
59-75, C.B. 1959-1, 381
59-88, C.B. 1959-1, 325
59-124, C.B. 1959-1, 291
59-127, C.B. 1959-1, 656
59-132, C.B. 1959-1, 310
59-133, C.B. 1959-1, 298
59-135, C.B. 1959-1, 341
59-137, C.B. 1959-1, 343
59-138, C.B. 1959-1, 346
59-145, C.B. 1959-1, 326
59-146, C.B. 1959-1, 364
59-147, C.B. 1959-1, 366
59-155, C.B. 1959-1, 292
59-156, C.B. 1959-1, 439
59-164, C.B. 1959-1, 365
59-178, C.B. 1959-1, 298
59-181, C.B. 1959-1, 329
59-182, C.B. 1959-1, 348
59-183, C.B. 1959-1, 440
59-194, C.B. 1959-1, 312
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
---------------------------------------------------------------------
59-200, C.B. 1959-1, 698
59-202, C.B. 1959-1, 331
59-214, C.B. 1959-1, 293
59-225, C.B. 1959-1, 346
59-226, C.B. 1959-1, 347
59-231, C.B. 1959-2, 297
59-246, C.B. 1959-2, 289
59-263, C.B. 1959-2, 298
59-275, C.B. 1959-2, 330
59-281, C.B. 1959-2, 317
59-287, C.B. 1959-2, 239
59-291, C.B. 1959-2, 326
59-292, C.B. 1959-2, 327
59-295, C.B. 1959-2, 420
59-301, C.B. 1959-2, 291
59-302, C.B. 1959-2, 292
59-303, C.B. 1959-2, 299
59-304, C.B. 1959-2, 320
59-305, C.B. 1959-2, 328
59-312, C.B. 1959-2, 241
59-313, C.B. 1959-2, 294
59-315, C.B. 1959-2, 321
59-317, C.B. 1959-2, 290
59-321, C.B. 1959-2, 241
59-365, C.B. 1959-2, 299
59-372, C.B. 1959-2, 318
59-374, C.B. 1959-2, 256
59-376, C.B. 1959-2, 319
59-381, C.B. 1959-2, 267
59-404, C.B. 1959-2, 243
59-420, C.B. 1959-2, 300
59-421, C.B. 1959-2, 322
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
---------------------------------------------------------------------
60-10, C.B. 1960-1, 473
60-11, C.B. 1960-1, 518
60-12, C.B. 1960-1, 552
60-30, C.B. 1960-1, 512
60-40, C.B. 1960-1, 416
60-64, C.B. 1960-1, 551
60-79, C.B. 1960-1, 492
60-105, C.B. 1960-1, 472
60-108, C.B. 1960-1, 516
60-126, C.B. 1960-1, 493
60-136, C.B. 1960-1, 472
60-150, C.B. 1960-1, 470
60-151, C.B. 1960-1, 513
60-154, C.B. 1960-1, 400
60-173, C.B. 1960-1, 514
60-174, C.B. 1960-1, 519
60-186, C.B. 1960-1, 491
60-198, C.B. 1960-1, 475
60-207, C.B. 1960-1, 401
60-208, C.B. 1960-1, 471
60-231, C.B. 1960-1, 402
60-234, C.B. 1960-2, 345
60-251, C.B. 1960-2, 322
60-252, C.B. 1960-2, 325
60-253, C.B. 1960-2, 327
60-259, C.B. 1960-2, 318
60-263, C.B. 1960-2, 320
60-272, C.B. 1960-2, 281
60-273, C.B. 1960-2, 344
60-308, C.B. 1960-2, 311
60-309, C.B. 1960-2, 311
60-318, C.B. 1960-2, 339
60-339, C.B. 1960-2, 346
60-347, C.B. 1960-2, 319
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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61-3, C.B. 1961-1, 487
61-4, C.B. 1961-1, 510
61-12, C.B. 1961-1, 486
61-22, C.B. 1961-1, 636
61-26, C.B. 1961-1, 480
61-27, C.B. 1961-1, 481
61-48, C.B. 1961-1, 516
61-60, C.B. 1961-1, 515
61-61, C.B. 1961-1, 492
61-69, C.B. 1961-1, 467
61-73, C.B. 1961-1, 716
61-104, C.B. 1961-1, 469
61-105, C.B. 1961-1, 468
61-106, C.B. 1961-1, 492
61-108, C.B. 1961-1, 471
61-109, C.B. 1961-1, 479
61-114, C.B. 1961-1, 470
61-116, C.B. 1961-1, 472
61-117, C.B. 1961-1, 483
61-120, C.B. 1961-1, 464
61-124, C.B. 1961-2, 158
61-135, C.B. 1961-2, 160
61-144, C.B. 1961-2, 202
61-160, C.B. 1961-2, 178
61-165, C.B. 1961-2, 175
61-168, C.B. 1961-2, 179
61-169, C.B. 1961-2, 187
61-172, C.B. 1961-2, 200
61-176, C.B. 1961-2, 188
61-183, C.B. 1961-2, 181
61-184, C.B. 1961-2, 202
61-197, C.B. 1961-2, 190
61-202, C.B. 1961-2, 176
61-204, C.B. 1961-2, 161
61-212, C.B. 1961-2, 205
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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62-11, C.B. 1962-1, 224
62-18, C.B. 1962-1, 276
62-19, C.B. 1962-1, 211
62-32, C.B. 1962-1, 191
62-34, C.B. 1962-1, 207
62-41, C.B. 1962-1, 194
62-44, C.B. 1962-1, 209
62-52, C.B. 1962-1, 276
62-57, C.B. 1962-1, 226
62-61, C.B. 1962-1, 221
62-62, C.B. 1962-1, 208
62-72, C.B. 1962-1, 192
62-84, C.B. 1962-1, 195
62-87, C.B. 1962-1, 196
62-88, C.B. 1962-1, 205
62-100, C.B. 1962-2, 218
62-110, C.B. 1962-2, 274
62-119, C.B. 1962-2, 256
62-126, C.B. 1962-2, 254
62-129, C.B. 1962-2, 228
62-134, C.B. 1962-2, 236
62-151, C.B. 1962-2, 223
62-159, C.B. 1962-2, 258
62-168, C.B. 1962-2, 242
62-170, C.B. 1962-2, 244
62-184, C.B. 1962-2, 244
62-185, C.B. 1962-2, 253
62-192, C.B. 1962-2, 229
62-193, C.B. 1962-2, 246
62-207, C.B. 1962-2, 224
62-219, C.B. 1962-2, 219
62-220, C.B. 1962-2, 228
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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63-4, C.B. 1963-1, 219
63-9, C.B. 1963-1, 255
63-17, C.B. 1963-1, 221
63-25, C.B. 1963-1, 223
63-35, C.B. 1963-1, 224
63-36, C.B. 1963-1, 225
63-38, C.B. 1963-1, 257
63-39, C.B. 1963-1, 262
63-78, C.B. 1963-1, 185
63-130, C.B. 1963-2, 546
63-133, C.B. 1963-2, 483
63-135, C.B. 1963-2, 577
63-146, C.B. 1963-2, 460
63-147, C.B. 1963-2, 463
63-153, C.B. 1963-2, 516
63-154, C.B. 1963-2, 541
63-158, C.B. 1963-2, 464
63-159, C.B. 1963-2, 488
63-160, C.B. 1963-2, 489
63-161, C.B. 1963-2, 508
63-164, C.B. 1963-2, 543
63-171, C.B. 1963-2, 451
63-172, C.B. 1963-2, 454
63-175, C.B. 1963-2, 512
63-176, C.B. 1963-2, 544
63-184, C.B. 1963-2, 465
63-187, C.B. 1963-2, 513
63-188, C.B. 1963-2, 515
63-197, C.B. 1963-2, 495
63-199, C.B. 1963-2, 457
63-200, C.B. 1963-2, 459
63-201, C.B. 1963-2, 572
63-202, C.B. 1963-2, 575
63-203, C.B. 1963-2, 580
63-212, C.B. 1963-2, 514
63-213, C.B. 1963-2, 542
63-214, C.B. 1963-2, 544
63-237, C.B. 1963-2, 509
63-251, C.B. 1963-2, 455
63-276, C.B. 1963-2, 511
63-279, C.B. 1963-2, 578
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
---------------------------------------------------------------------
64-5, C.B. 1964-1 (Part 1), 395
64-52, C.B. 1964-1 (Part 1), 357
64-53, C.B. 1964-1 (Part 1), 383
64-57, C.B. 1964-1 (Part 1), 382
64-65, C.B. 1964-1 (Part 1), 384
64-66, C.B. 1964-1 (Part 1), 393
64-77, C.B. 1964-1 (Part 1), 352
64-78, C.B. 1964-1 (Part 1), 385
64-79, C.B. 1964-1 (Part 1), 386
64-80, C.B. 1964-1 (Part 1), 386
64-81, C.B. 1964-1 (Part 1), 387
64-87, C.B. 1964-1 (Part 1), 388
64-88, C.B. 1964-1 (Part 1), 388
64-96, C.B. 1964-1 (Part 1), 389
64-119, C.B. 1964-1 (Part 1), 356
64-130, C.B. 1964-1 (Part 1), 401
64-136, C.B. 1964-1 (Part 1), 372
64-142, C.B. 1964-1 (Part 1), 397
64-143, C.B. 1964-1 (Part 1), 402
64-164, C.B. 1964-1 (Part 1), 351
64-165, C.B. 1964-1 (Part 1), 378
64-168, C.B. 1964-1 (Part 1), 400
64-179, C.B. 1964-1 (Part 1), 375
64-181, C.B. 1964-1 (Part 1), 382
64-185, C.B. 1964-1 (Part 1), 354
64-188, C.B. 1964-1 (Part 1), 376
64-190, C.B. 1964-1 (Part 1), 382
64-199, C.B. 1964-2, 391
64-200, C.B. 1964-2, 391
64-204, C.B. 1964-2, 443
64-209, C.B. 1964-2, 394
64-226, C.B. 1964-2, 388
64-227, C.B. 1964-2, 389
64-262, C.B. 1964-2, 429
64-263, C.B. 1964-2, 432
64-268, C.B. 1964-2, 433
64-270, C.B. 1964-2, 434
64-294, C.B. 1964-2, 428
64-318, C.B. 1964-2, 395
64-319, C.B. 1964-2, 417
64-320, C.B. 1964-2, 435
64-321, C.B. 1964-2, 444
64-336, C.B. 1964-2, 418
64-337, C.B. 1964-2, 420
64-338, C.B. 1964-2, 426
64-339, C.B. 1964-2, 429
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Revenue Ruling (Rev. Rul.) Series (cont.)
Rev. Rul. No.
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65-8, C.B. 1965-1, 476
65-9, C.B. 1965-1, 491
65-15, C.B. 1965-1, 541
65-27, C.B. 1965-1, 477
65-43, C.B. 1965-1, 449
65-44, C.B. 1965-1, 481
65-49, C.B. 1965-1, 494
65-53, C.B. 1965-1, 482
65-76, C.B. 1965-1, 483
65-77, C.B. 1965-1, 484
65-84, C.B. 1965-1, 451
65-102, C.B. 1965-1, 485
65-103, C.B. 1965-1, 474
65-112, C.B. 1965-1, 478
65-113, C.B. 1965-1, 480
65-120, C.B. 1965-1, 473
65-133, C.B. 1965-1, 487
65-135, C.B. 1965-1, 501
65-151, C.B. 1965-1, 501
65-157, C.B. 1965-1, 475
65-169, C.B. 1965-1, 486
65-170, C.B. 1965-1, 486
65-171, C.B. 1965-1, 496
65-204, C.B. 1965-2, 421
65-205, C.B. 1965-2, 426
65-206, C.B. 1965-2, 426
The purpose of this declaration of obsoleteness is to make it clear to all concerned that the above-listed rulings in the excise tax area are not determinative with respect to future transactions. It is not the purpose of this Revenue Ruling to determine their applicability to past transactions. In this particular Revenue Ruling most of the listed rulings are inapplicable to future transactions because the statutory provisions under which they were issued have subsequently been repealed or amended.
Failure to include in the foregoing list any excise tax ruling published after 1952 that relates to a repealed excise tax should not be taken to imply that such ruling has been determined to have continuing application to future transactions.
- Cross-Reference
26 CFR 301.7805-1: Rules and regulations.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available