Rev. Rul. 72-622

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. As a result of this post-1952 review, the Service published Revenue Ruling 69-277, C.B. 1969-1, 315, which declared obsolete numerous rulings having primary application in the excise tax area. The purpose of this Revenue Ruling is to publish a list of additional obsolete post-1952 excise tax rulings. These rulings, like those listed in Revenue Ruling 69-277, although not specifically revoked or superseded, are not considered to be determinative with respect to future transactions. Accordingly, the rulings listed below are hereby declared to be obsolete.

           [Obsolete Rulings]

Failure to include in the foregoing list any excise tax ruling published after 1952 that relates to a repealed excise tax should not be taken to imply that such ruling has been determined to have continuing application to future transactions.