Rev. Rul. 59-300
Rev. Rul. 59-300; 1959-2 C.B. 282
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Citations: Rev. Rul. 59-300; 1959-2 C.B. 282
Obsoleted by Rev. Rul. 92-4
Producers of Lubricating oils sell so-called `air compressor oils.'
Held, since oil used in air compressors lubricates the air cylinders, sales of oil for such use are subject to the manufacturers excise tax imposed by section 4091 of the Internal Revenue Code of 1954.
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