Rev. Rul. 74-624
Rev. Rul. 74-624; 1974-2 C.B. 406
- 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, 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dealing primarily with the excise tax area, the additional rulings listed below, although not specifically revoked or superseded, have been found to be not determinative with respect to future transactions because (1) the applicable statutory provisions or regulations have been changed;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
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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.
- Cross-Reference
26 CFR 301.7805-1: Rules and regulations.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available