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SERVICE LISTS OBSOLETE EMPLOYEE PLANS REVENUE RULINGS.

JAN. 28, 1991

Rev. Rul. 91-8; 1991-1 C.B. 281

DATED JAN. 28, 1991
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    deferred pay plans, qualification
  • Jurisdictions
  • Language
    English
  • Tax Analysts Electronic Citation
    91 TNT 21-27
Citations: Rev. Rul. 91-8; 1991-1 C.B. 281

Rev. Rul. 91-8

In light of the enactment of legislation, including the Tax Reform Act of 1986, the promulgation of regulations, or other published positions, etc., the Internal Revenue Service has undertaken a review of Revenue Rulings that are published in the Internal Revenue Bulletin.

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of Revenue Rulings having primary application in the employee plans area which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or subsequent published position; or (3) the facts set forth no longer exist or are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

              REVENUE RULING

 

            (REV. RUL.) SERIES

 

 

 REV. RUL. NO.

 

 -----------------------------------------

 

 Rev. Rul. 109             1953-1, C.B. 288

 

 Rev. Rul. 54-265         1954-2, C.B. 239

 

 Rev. Rul. 55-423         1955-1, C.B. 41

 

 Rev. Rul. 55-424         1955-1, C.B. 42

 

 Rev. Rul. 55-425         1955-1, C.B. 43

 

 Rev. Rul. 58-151         1958-1, C.B. 192

 

 Rev. Rul. 58-230         1958-1, C.B. 204

 

 Rev. Rul. 58-604         1958-2, C.B. 147

 

 Rev. Rul. 66-174         1966-1, C.B. 81

 

 Rev. Rul. 68-385         1968-2, C.B. 53

 

 Rev. Rul. 69-12          1969-1, C.B. 23

 

 Rev. Rul. 70-184         1970-1, C.B. 105

 

 Rev. Rul. 70-317         1970-1, C.B. 92

 

 Rev. Rul. 71-332         1971-2, C.B. 210

 

 Rev. Rul. 71-371         1971-2, C.B. 211

 

 Rev. Rul. 80-27          1980-1, C.B. 85

 

 Rev. Rul. 81-57          1981-1, C.B. 182

 

 Rev. Rul. 81-139         1981-1, C.B. 177

 

 

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 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.

DRAFTING INFORMATION

The principal author of this revenue ruling is Jane Kesten of the Employee Plans Technical and Actuarial Division. For further information regarding this revenue ruling, please contact the Employee Plans Technical and Actuarial telephone assistance service between the hours of 1:30 to 4:00 pm Eastern Time, Monday through Thursday (202) 566-6783/6784 (not a toll-free number). The telephone number of Ms. Kesten is (202) 343-0729 (also not a toll-free number).

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    deferred pay plans, qualification
  • Jurisdictions
  • Language
    English
  • Tax Analysts Electronic Citation
    91 TNT 21-27
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