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Rev. Rul. 54-18


Rev. Rul. 54-18; 1954-1 C.B. 165

DATED
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Citations: Rev. Rul. 54-18; 1954-1 C.B. 165

Obsoleted by Rev. Rul. 72-623

Rev. Rul. 54-18

Taxpayers desiring to use Schedule PS (Form 1120), Computation of United States Personal Service Corporation Income, in filing returns for the calendar year 1953 or for a fiscal year ending in 1954 should utilize Schedule PS (Form 1120) for 1951 and should make the appropriate changes in the dates printed thereon.

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