Rev. Rul. 72-247

In view of the numerous changes in laws and regulations relating to the Alcohol, Tobacco and Firearms operations and activities subject to tax under Chapters 51, 52, and 53 of the Internal Revenue Code of 1954, a review has been made of the Revenue Procedures issued with respect to such activities from 1955 to date. Also, a review has been made of Revenue Procedures issued with respect to the Federal Alcohol Administration Act and Regulations thereunder.

On the basis of the review which has been made, it has been determined that the following Revenue Procedures have no application to the laws and regulations as now in effect, or they are unnecessary since the subject matter of the procedure is now specifically covered by regulations. Therefore, these Revenue Procedures are found to be no longer in effect, and are hereby declared to be obsolete as follows:

         [Obsolete Procedures]