IRS PUBLISHES LIST OF OBSOLETE REVENUE RULINGS.

Rev. Rul. 95-71

As part of the President's Regulatory Reinvention Initiative, the Treasury Department and the Internal Revenue Service have identified revenue rulings published in the Internal Revenue Bulletin that, although not specifically revoked or superseded, are obsolete because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or subsequent published position; or (3) the facts set forth no longer exist or are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 sufficiently described to permit clear application of the current statute and regulations.

This revenue ruling publishes a list of revenue rulings identified under the Regulatory Reinvention Initiative as being obsolete.

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

Rev. Rul. No. C.B. Citation

Rev. Rul. 87-4 1987-1 C.B. 132

Rev. Rul. 85-161 1985-2 C.B. 191

Rev. Rul. 85-125 1985-2 C.B. 180

Rev. Rul. 83-38 1983-1 C.B. 76

Rev. Rul. 82-113 1982-1 C.B. 78

Rev. Rul. 82-72 1982-1 C.B. 57

Rev. Rul. 82-58 1982-1 C.B. 27

Rev. Rul. 81-218 1981-2 C.B. 43

Rev. Rul. 81-204 1981-2 C.B. 157

Rev. Rul. 80-221 1980-2 C.B. 107

Rev. Rul. 79-376 1979-2 C.B. 133

Rev. Rul. 79-149 1979-1 C.B. 132

Rev. Rul. 79-121 1979-1 C.B. 61

Rev. Rul. 79-3 1979-1 C.B. 143

Rev. Rul. 78-422 1978-2 C.B. 129

Rev. Rul. 78-350 1978-2 C.B. 135

Rev. Rul. 78-285 1978-2 C.B. 137

Rev. Rul. 77-190 1977-1 C.B. 88

Rev. Rul. 76-36 1976-1 C.B. 105

Rev. Rul. 75-508 1975-2 C.B. 379

Rev. Rul. 75-460 1975-2 C.B. 348

Rev. Rul. 75-324 1975-2 C.B. 348

Rev. Rul. 75-240 1975-1 C.B. 315

Rev. Rul. 75-40 1975-1 C.B. 276

Rev. Rul. 74-522 1974-2 C.B. 271

Rev. Rul. 74-441 1974-2 C.B. 105

Rev. Rul. 74-430 1974-2 C.B. 100

Rev. Rul. 74-295 1974-1 C.B. 78

Rev. Rul. 74-119 1974-1 C.B. 276

Rev. Rul. 74-61 1974-1 C.B. 239

Rev. Rul. 73-611 1973-2 C.B. 312

Rev. Rul. 73-552 1973-2 C.B. 116

Rev. Rul. 73-551 1973-2 C.B. 112

Rev. Rul. 73-515 1973-2 C.B. 7

Rev. Rul. 73-264 1973-1 C.B. 178

Rev. Rul. 73-2 1973-1 C.B. 171

Rev. Rul. 71-522 1971-2 C. B. 316

Rev. Rul. 70-514 1970-2 C.B. 198

Rev. Rul. 70-467 1970-2 C.B. 169

Rev. Rul. 69-284 1969-1 c.B. 203

Rev. Rul. 69-172 1969-1 C.B. 99

Rev. Rul. 69-95 1969-1 C.B. 204

Rev. Rul. 68-457 1968-2 C.B. 341

Rev. Rul. 68-358 1968-2 C.B. 156

Rev. Rul. 68-294 1968-1 C.B. 46

Rev. Rul. 68-21 1968-1 C.B. 104

Rev. Rul. 67-269 1967-2 C.B. 298

Rev. Rul. 66-327 1966-2 C.B. 357

Rev. Rul. 66-306 1966-2 C.B. 356

Rev. Rul. 66-81 1966-1 C.B. 64

Rev. Rul. 65-30 1965-1 C.B. 155

Rev. Rul. 64-257 1964-2 C.B. 91

Rev. Rul. 64-239 1964-2 C.B. 93

Rev. Rul. 64-100 1964-1 C.B. 130

Rev. Rul. 63-125 1963-2 C.B. 146

Rev. Rul. 58-391 1958-2 C.B. 139

Rev. Rul. 58-241 1958-1 C.B. 179

Rev. Rul. 58-9 1958-1 C.B. 190

Rev. Rul. 57-490 1957-2 C.B. 231

Rev. Rul. 57-243 1957-1 C.B. 116

Rev. Rul. 56-286 1956-1 C.B. 172

Rev. Rul. 56-171 1956-1 C.B. 179

Rev. Rul. 54-257 1954-2 C.B. 429

Rev. Rul. 54-171 1954-1 C.B. 282

Treasury and the Service will continue to review other revenue rulings to ascertain those that, for the reasons stated above, are obsolete. Therefore, failure to include any particular revenue ruling in the above list should not be construed as necessarily indicating that the revenue ruling is not obsolete.