Rev. Rul. 72-623
Rev. Rul. 72-623; 1972-2 C.B. 654
- Cross-Reference
26 CFR 301.7805-1: Rules and regulations.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Revenue Procedure 67-6, C.B. 1967-1, 576, announced a program for the review of rulings published in the Internal Revenue Bulletin before 1953 with an objective of identifying and publishing lists of those rulings which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.
Consistent with the objectives of that program, the Internal Revenue Service has undertaken a review of certain rulings that were published in the Internal Revenue Bulletin after 1952. The purpose of this Revenue Ruling is to publish a list of post-1952 rulings relating primarily to the administrative provisions area of the Internal Revenue Code which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or a subsequent published position; or (3) the facts set forth no longer exist or are not sufficient to permit application of the current statute. Accordingly, the rulings listed below are hereby declared to be obsolete:
Rev. Rul. No. C.B. Citation
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18 1953-1, 15
64 1953-1, 356
70 1953-1, 495
118 1953-1, 97
139 1953-2, 470
226 1953-2, 500
254 1953-2, 451
54-18 1954-1, 165
54-32 1954-1, 225
54-226 1954-1, 226
54-234 1954-1, 255
54-366 1954-2, 36
54-428 1954-2, 43
54-469 1954-2, 248
54-539 1954-2, 403
54-568 1954-2, 116
54-582 1954-2, 124
55-22 1955-1, 198
55-86 1955-1, 334
55-153 1955-1, 199
55-224 1955-1, 414
55-262 1955-1, 141
55-348 1955-1, 132
55-488 1955-2, 652
55-755 1955-2, 486
56-298 1956-1, 597
56-323 1956-2, 993
56-413 1956-2, 857
57-500 1957-2, 920
57-512 1957-2, 913
58-335 1958-2, 474
59-90 1959-1, 648
59-157 1959-1, 641
60-13 1960-1, 644
60-350 1960-2, 394
61-41 1961-1, 667
62-22 1962-1, 332
63-116 1963-1, 293
63-272 1963-2, 614
64-123 1964-1 (Part I), 521
64-291 1964-2, 467
65-22 1965-1, 518
65-28 1965-1, 527
65-47 1965-1, 518
65-72 1965-1, 518
66-199 1966-2, 491
66-231 1966-2, 495
68-384 1968-2, 576
The purpose of this declaration of obsoleteness is to make clear to all concerned that the above-listed rulings in the administrative provisions area are not determinative with respect to future transactions. It is not the purpose of this Revenue Ruling to determine their applicability to past transactions.
Failure to include in this list of obsolete rulings any administrative provisions ruling published after 1952 should not be taken to imply that such has been determined to have continuing application to future transactions.
- Cross-Reference
26 CFR 301.7805-1: Rules and regulations.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available