RULINGS ON LUBRICATING OIL TAX ARE DECLARED OBSOLETE.

Rev. Rul. 92-4

The Internal Revenue Service is continuing its program of reviewing revenue rulings in the Internal Revenue Bulletin to identify and publish lists of those revenue rulings that, although not specifically revoked or superseded, are no longer considered to be determinative because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or a subsequent published position; or (3) the facts set forth no longer exist or are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 sufficiently described to permit clear application of the current statute and regulations.

This revenue ruling publishes a list of revenue rulings dealing with the tax imposed on the sale of lubricating oils by former section 4091 of the Internal Revenue Code, which was repealed for articles sold after January 6, 1983, by section 515(a) of the Highway Revenue Act of 1982, 1983-1 C.B. 405, 412. The listed revenue rulings have been identified under the Service's review program as no longer being determinative.

Accordingly, the revenue rulings listed below are hereby declared obsolete.

 Rev. Rul. No.                 C.B. Citation

DRAFTING INFORMATION

The principal author of this revenue ruling is John M. Lass of the Office of the Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue ruling contact John M. Lass on (202) 377-6073 (not a toll-free call).