IRS LISTS EXCISE TAX DEPOSIT RULINGS MADE OBSOLETE BY REGULATIONS.

Rev. Rul. 93-3

The Internal Revenue Service is continuing its program of reviewing and identifying those revenue rulings that, although not specifically revoked or superseded, are no longer considered determinative. The revenue rulings listed below relating to filing returns and making deposits of excise taxes reportable on Form 720 are not determinative because of changes made by the following regulations:

Section 40.6011(a)-1 of the Excise Tax Procedural Regulations, effective April 1, 1991.

Sections 40.6071(a)-1T, 40.6071-(a)-2T, 40.6302(c)-1T, and 40.6302(c)-4T of the temporary Excise Tax Procedural Regulations, effective April 1, 1991.

Section 40.6302(c)-3 of the Excise Tax Procedural Regulations, effective January 1, 1993.

Sections 49.6071(a)-1(c) and 49.6071(a)-1(c) and 49.6302(c)-1(d) of the Facilities and Services Excise Taxes Regulations, effective April 1, 1967.

Accordingly, the revenue rulings listed below are obsolete.

           Rev. Rul No.        C.B. Citation

The principal author of this revenue ruling is Ruth Hoffman, Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue ruling contact Ruth Hoffman on (202) 622-3130 (not a toll-free call).