Rev. Rul. 72-178

Numerous changes in the law and regulations necessitated a review of all outstanding revenue rulings issued under Chapters 51, 52, and 53 of the Internal Revenue Code of 1954, and those issued under other laws, the Federal Alcohol Administration Act, and regulations promulgated under these laws.

It has been determined that the following list of revenue rulings are inapplicable either in whole or in part to the current law and regulations, or are unnecessary since the subject matter of the ruling is now specifically covered by regulations. Therefore, these revenue rulings are found to be no longer in effect, and are hereby declared to be obsolete.

        [Obsolete Rulings]