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Rev. Rul. 74-624


Rev. Rul. 74-624; 1974-2 C.B. 406

DATED
DOCUMENT ATTRIBUTES
  • Cross-Reference

    26 CFR 301.7805-1: Rules and regulations.

  • Code Sections
  • Language
    English
  • Tax Analysts Electronic Citation
    not available
Citations: Rev. Rul. 74-624; 1974-2 C.B. 406
Rev. Rul. 74-624

Consistent with the program for the review of rulings published in the Internal Revenue Bulletin before 1953 (announced by Revenue Procedure 67-6, 1967-1 C.B. 576), the Internal Revenue Service has undertaken a review of rulings that were published in the Bulletin after 1952. As a result of this post-1952 review, the Service published Rev. Rul. 69-227, 1969-1 C.B. 315, and Rev. Rul. 72-622, 1972-2 C.B. 652, which declared obsolete numerous rulings having primary application in the excise tax area.

Upon further review of rulings dealing primarily with the excise tax area, the additional rulings listed below, although not specifically revoked or superseded, have been found to be not determinative with respect to future transactions because (1) the applicable statutory provisions or regulations have been changed; (2) the ruling position is specifically covered by statute, regulations, or a subsequent published position; or (3) the facts set forth are not sufficient to permit application of the current statute and regulations. Accordingly, the rulings listed below are hereby declared to be obsolete.

          [Obsolete Rulings]

 

 

 Rev. Rul. No.          C.B. Citation

 

 ------------------------------------

 

 60                     1953-1, 468

 

 100                    1953-1, 461

 

 54-141                1954-1, 267

 

 54-448                1954-2, 412

 

 54-540                1954-2, 419

 

 55-646                1955-2, 459

 

 56-248                1956-1, 518

 

 56-391                1956-2, 837

 

 56-457                1956-2, 844

 

 57-137                1957-1, 393

 

 57-205                1957-1, 390

 

 57-206                1957-1, 391

 

 57-255                1957-1, 394

 

 57-396                1957-2, 922

 

 58-32                 1958-1, 391

 

 58-119                1958-1, 491

 

 58-184                1958-1, 397

 

 58-366                1958-2, 817

 

 58-541                1958-2, 826

 

 59-179                1959-1, 300

 

 60-5                  1960-1, 419

 

 60-91                 1960-1, 423

 

 61-14                 1961-1, 511

 

 69-204                1969-1, 277

 

 70-56                 1970-1, 233

 

 70-588                1970-2, 258

 

 74-427                Page 379

 

 74-428                Page 379

 

 

The purpose of this declaration of obsoleteness is to make 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 their applicability to past transactions.

Other rulings published after 1952 relating to excise tax matters 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.

DOCUMENT ATTRIBUTES
  • Cross-Reference

    26 CFR 301.7805-1: Rules and regulations.

  • Code Sections
  • Language
    English
  • Tax Analysts Electronic Citation
    not available
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