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Rev. Rul. 72-620

Rev. Rul. 72-620; 1972-2 C.B. 651

DATED

DOCUMENT ATTRIBUTES

Cross-Reference

26 CFR 301.7805-1: Rules and regulations.
Code Sections
Section 7805
Language
English
Tax Analysts Electronic Citation
not available

Citations: Rev. Rul. 72-620; 1972-2 C.B. 651

Rev. Rul. 72-620

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dealing primarily with engineering matters and with income and profits taxes that, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.

Accordingly, the rulings listed below, dealing primarily with engineering matters and with income and profits taxes are hereby declared obsolete.

[Obsolete Rulings]

Rev. Rul. No. C.B. Citation

---------------------------------------

106 1953-1, 177

217 1953-2, 12

286 1953-2, 20

64-115 1964-1 (Part I), 106

67-122 1967-1, 78

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 dealing with engineering matters and with income and profits taxes will continue to be reviewed to ascertain those that are inapplicable 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.

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