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Rev. Rul. 84-50


Rev. Rul. 84-50; 1984-1 C.B. 279

DATED
DOCUMENT ATTRIBUTES
  • Cross-Reference

    26 CFR 301.7805-1: Rules and regulations.

  • Code Sections
  • Language
    English
  • Tax Analysts Electronic Citation
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Citations: Rev. Rul. 84-50; 1984-1 C.B. 279
Rev. Rul. 84-50

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Revenue Rulings having primary application in the employee plans area which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or a subsequent published position; or (3) the facts set forth no longer exist or are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.

DOCUMENT ATTRIBUTES
  • Cross-Reference

    26 CFR 301.7805-1: Rules and regulations.

  • Code Sections
  • Language
    English
  • Tax Analysts Electronic Citation
    not available
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