Rev. Rul. 72-621
Rev. Rul. 72-621; 1972-2 C.B. 651
- Cross-Reference
26 CFR 301.7805-1: Rules and regulations.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Consistent with the program for the review of rulings published in the Internal Revenue Bulletin before 1953 (announced by Revenue Procedure 67-6, C.B. 1967-1, 576), the Internal Revenue Service has undertaken a review of certain rulings that were published in the Bulletin after 1952. The purpose of this Revenue Ruling is to publish a list of post-1952 rulings dealing primarily with income and profit tax matters that, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.
Accordingly, the rulings listed below, dealing primarily with income and profit tax matters, are hereby declared obsolete.
[Obsolete Rulings]
Rev. Rul. No. C.B. Citation
---------------------------------------
6 1953-1, 120
14 1953-1, 348
34 1953-1, 350
63 1953-1, 355
123 1953-2, 235
186 1953-2, 249
200 1953-2, 233
201 1953-2, 251
222 1953-2, 183
242 1953-2, 233
54-74 1954-1, 162
54-88 1954-1, 177
54-107 1954-1, 166
54-120 1954-1, 168
54-364 1954-2, 212
54-365 1954-2, 13
54-520 1954-2, 261
54-534 1954-2, 250
54-584 1954-2, 212
54-585 1954-2, 252
54-624 1954-2, 16
[Obsolete Rulings (cont.)]
Rev. Rul. No. C.B. Citation
---------------------------------------
55-10 1955-1, 47
55-28 1955-1, 359
55-94 1955-1, 419
55-171 1955-1, 80
55-174 1955-1, 141
55-191 1955-1, 366
55-207 1955-1, 424
55-257 1955-1, 428
55-312 1955-1, 80
55-376 1955-1, 421
55-377 1955-1, 426
55-392 1955-1, 422
55-465 1955-2, 311
55-539 1955-2, 246
56-34 1956-1, 436
56-68 1956-1, 438
56-216 1956-1, 618
56-282 1956-1, 701
56-356 1956-2, 995
56-523 1956-2, 996
56-623 1956-2, 987
56-676 1956-2, 497
57-189 1957-1, 113
57-294 1957-2, 176
57-357 1957-2, 900
57-444 1957-2, 912
58-42 1958-1, 555
58-62 1958-1, 513
58-189 1958-1, 511
58-246 1958-1, 339
58-471 1958-2, 429
59-142 1959-1, 96
59-322 1959-2, 154
[Obsolete Rulings (cont.)]
Rev. Rul. No. C.B. Citation
---------------------------------------
60-38 1960-1, 361
60-229 1960-1, 189
60-285 1960-2, 473
60-293 1960-2, 163
60-328 1960-2, 427
61-143 1961-2, 146
62-30 1962-1, 333
62-204 1962-2, 212
63-6 1963-1, 126
63-18 1963-1, 171
63-139 1963-2, 605
64-110 1964-1 (Part I), 325
64-126 1964-1 (Part I), 170
65-93 1965-1, 439
65-127 1965-1, 246
65-148 1965-1, 355
65-229 1965-2, 318
65-241 1965-2, 44
67-263 1967-2, 318
67-334 1967-2, 316
67-412 1967-2, 317
68-529 1968-2, 395
The purpose of this declaration of obsolescence is to make it clear to all concerned that the above-listed rulings are not determinative with respect to future transactions. It is not the purpose of this Revenue Ruling to determine the applicability of any of the listed rulings to past transactions.
Other rulings published after 1952 relating to income and profits tax matters will continue to be reviewed to ascertain those that are applicable to future transactions. Therefore, failure to include any particular ruling in the above list should not be construed as an indication that the ruling is necessarily determinative with respect to future transactions.
- Cross-Reference
26 CFR 301.7805-1: Rules and regulations.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available