Rev. Rul. 84-50
Rev. Rul. 84-50; 1984-1 C.B. 279
- Cross-Reference
26 CFR 301.7805-1: Rules and regulations.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
In light of the enactment of the Employee Retirement Income Security Act of 1974 (ERISA) Pub.L. 93-406, 1974-3 C.B. 1 , the Internal Revenue Service has undertaken a review of certain pre-ERISA Revenue Rulings that are published in the Internal Revenue Bulletin.
The purpose of this Revenue Ruling is to publish a list of pre-ERISA Revenue Rulings having primary application in the employee plans area which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or a subsequent published position; or (3) the facts set forth no longer exist or are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 obsolete.
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Revenue Ruling (Rev.Rul.) Series
Rev. Rul. No.
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54-531 1954-2 C.B. 56
55-436 1955-2 C.B. 541
56-366 1956-2 C.B. 976
57-89 1957-1 C.B. 169
59-29 1959-1 C.B. 123
62-183 1962-2 C.B. 143
63-117 1963-1 C.B. 92
66-218 1966-2 C.B. 120
68-138 1968-1 C.B. 183
69-37 1969-1 C.B. 130
69-250 1969-1 C.B. 116
69-252 1969-1 C.B. 128
69-399 1969-2 C.B. 99
69-570 1969-2 C.B. 91
70-493 1970-2 C.B. 93
71-38 1971-1 C.B. 130
71-392 1971-2 C.B. 208
72-3 1972-1 C.B. 105
72-98 1972-1 C.B. 113
74-420 1974-2 C.B. 135
The above-listed rulings in the employee plans area are not determinative with respect to future transactions. However, this Revenue Ruling does not determine their applicability to past transactions.
Other published pre-ERISA Revenue Rulings relating to the employee plans area will continue to be reviewed to ascertain those that are inapplicable to future transactions. Therefore, failure to include any particular Revenue Ruling in the above list should not be construed as an indication that the Revenue Ruling necessarily is determinative with respect to future transactions.
- Cross-Reference
26 CFR 301.7805-1: Rules and regulations.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available