Rev. Rul. 54-373
Rev. Rul. 54-373; 1954-2 C.B. 423
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 69-227
A company engaged to dredge mud and silt from ship berths and ship channels hires towboats to tow barges loaded with such waste material from the place of dredging to other deep water areas for dumping. The company disposes of the waste material as it sees fit within general areas designated by Army engineers under whose jurisdiction the operation is being conducted. Held, amounts paid under the circumstances for the towing of barges loaded with waste material to other deep water areas for dumping are considered amounts paid for a disposal service rather than amounts paid for the transportation of property within the meaning of section 3475 of the Internal Revenue Code of 1939. Accordingly, amounts paid for such towing are not subject to the tax on the transportation of property. (See M.T. 45, C.B. 1952-2, 269.)
- LanguageEnglish
- Tax Analysts Electronic Citationnot available