Numerical Finding List Revenue Rulings_Continued Announcements: 74-7. 74-55, 31 Committee Reports: House: 93-627 (P.L. 93-233), 384 Court Decisions: 1960, 393 1961, 62 1962, 354 Delegation Orders: 42 (Rev. 4), 410 143, 411 144, 411 Disbarment and Suspension List: 505 Executive Orders: 11754, 321 11760, 411 11766, 322 11767, 411 11773, 334 Public Laws: 93-161, 377 93-197, 377 93-198, 378 93-203, 379 93-224, 379 93-233, 380 93-236, 383 Revenue Rulings: 74-1, 5 74-2, 10 74-3, 10 74-4, 51 74-5, 82 74-6, 191 74-7, 198 74-8, 200 74-9, 241 74-10, 251 74-11, 323 74-12, 366 74-13, 14 74.14, 125 74-15, 126 74-16. 126 74-17, 130 74-18, 139 74-19, 155 74-20, 242 74-21, 14 74-22, 16 74-23, 17 74-24, 244 74-25, 284 74-26, 7 74-27, 24 74-28, 67 74-29, 79 74-30, 137 74-31, 179 74-32, 22 74-33, 306 74-34, 35 74-35, 85 74-36, 85 74-37, 112 74-38, 144 74-39, 156 74-40, 159 74-41, 190 74-42, 281 74-43, 285 74-44, 287 74-45, 289 74-46, 304 74-47, 307 74-48, 315 74-49, 318 74-50, 22 74-51, 45 74-52, 50 74-53, 60 74-54, 76 74-55, 89 74-56, 90 74-57, 163 74-58, 180 74-59, 183 74-60, 236 74-61, 239 74-62, 291 74-63, 374 74-64, 12 74-65, 33 74-66. 58 74-67, 63 74-68, 106 74-69, 113 74-70, 116 74-71, 158 74-72, 253 74-73, 254 74-74, 18 74-75, 19 74-76, 30 74-77, 33 74-78, 44 74-79, 81 74-80, 117 74-81, 135 74-82, 181 74-83, 184 74-84, 244 74-85, 338 74-86, 36 74-87, 72 74-88, 103 74-89, 125 74-90, 181 74.91, 252 74.92, 373 74-93, 13 74-94, 26 74-95, 39 74-96, 92 74-97, 281 74-98, 292 74.99, 131 74-100, 308 74-101, 7 74-102, 55 74-103, 62 74-104, 70 74-105, 194 74-106, 237 74-107, 28 74-108, 248 74-109, 288 74-110, 293 74-111, 294 74-112, 302 74-113, 31 74-114, 56 74-115, 100 74-116, 127 74-117, 128 74-118, 134 74-119, 276 74-120, 282 74-121, 300 74.122, 309 74-123, 318 74-124, 320 74-125, 327 74.126, 337 Railroad Retirement Tax Act: 299 Revenue Procedures: 65-17, Amendment II, 411 74-1, 411 74-2, 412 74-3, 413 74-4, 414 74-5, 416 74-6, 417 74-7, 419 74-8, 419 74-9, 420 74-10, 420 74-11, 420 74-12, 423 74-13, 435 74-14, 436 74-15, 437 74-16. 437 74-17, 438 74-18, 439 Numerical Finding List - Continued 122 Revenue Rulings—Continued 74-127, 47 74-128, 104 74.129. 109 74-130, 111 74.131, 145 74-132, 152 74.133, 165 74-134, 170 74-135, 177 74-136, 309 74-137, 313 74-138, 29 74-139, 46 74-140, 50 74-141, 93 74-142, 95 74.143, 100 74.144, 105 74-145, 113 74-146, 129 74-147, 136 74-148. 138 74-149, 157 74-150, 241 74-151, 306 74-152, 11 74-153, 20 74-154, 59 74-155, 86 74-156, 114 74-157, 115 74-158, 182 74-159, 232 74-160, 245 74-161, 247 74.162, 297 74-163, 374 74-164, 74 74-165, 96 74-166, 97 74-167, 134 74-168, 139 74-169, 147 74-170, 175 74-171, 178 74-172, 178 74-173, 309 74-174, 371 74-175, 52 74-176, 68 74-177, 165 74-178, 196 74-179, 279 74-180, 298 74-181, 319 74-182, 320 74-183, 328 74,184, 8 74-185, 34 74-186, 37 74-187, 48 74-188, 147 74-189, 160 74-190, 162 74-191, 170 74-192, 171 74-193, 322 74-194, 129 74-195, 135 74-196, 140 Revenue Rulings—Continued 74-197, 143 74-198, 171 74-199, 285 74-200, 312 74-201, 314 74-202, 324 74-203, 330 74-204, 11 74-205, 20 74-206, 198 74-207, 32 74-208, 41 74-209, 46 74-210, 48 74-211, 76 74-212, 74-213, 146 74-214, 148 74-215, 149 74-216, 194 74-217, 195 74-218, 202 74-219, 295 74-220, 296 74-221, 365 74-222, 21 74-223, 23 74-224, 61 74-225, 101 74-226, 119 74-227, 119 74-228, 136 74-229, 142 74-230, 187 74-231, 240 74-232, 289 74-233, 310 74-234, 316 74-235, 347 74-236, 348 74-237, 70 74-238, 326 74-239, 372 74-240, 52 74-241, 68 74-262, 69 74-263, 106 74-244, 118 74-245, 124 74-246, 130 74-247, 152 74-248, 167 74-249, 189 74-250, 202 74-251, 234 74-252, 287 74-253, 316 74-254, 91 74-255, 93 74-256, 94 74-257, 153 74-258, 168 74-259, 250 74-260, 275 74-261, 303 74-262, 305 74-263, 311 74-264, 40 74-265, 56 74-266, 73 Revenue Rulings—Continued 74-267, 102 24-268. 367 74-269, 87 74-270, 109 74-271, 151 74-272, 192 74-273, 201 74-274, 247 74-275, 376 74-276, 54 74-277, 88 74-278, 108 74-279, 110 74-280, 121 74-281, 133 74-282, 150 74-283, 157 74-284, 276 74-285, 305 74-286, 311 74-287, 327 74-288, 6 74-289, 32 74-290, 41 74-291, 42 74-292 74-293, 54 74-294, 71 74-295, 78 74-296, 80 74-297, 84 74-298, 133 74-299, 154 74-300, 169 74-301. 196 74-302, 238 74-303, 243 74-304, 301 Statement of Organization and Functions: 440 Statement of Procedural Rules: 501, 503 Treasury Decisions: 7295, 123 7296, 255 7297, 364 7298, 328 7299, 325 7300, 141 7301, 203 7302, 331 7303, 367 7304, 332 7305, 339 7306, 335 7307, 164 7308, 64 7309, 362 7310, 348 7311, 234 7312, 277 7313, 334 7314, 172 Treasury Dept. Order: 190-2, 504 Finding List of Previously Published Rulings Currently Mentioned Finding List of Previously Published Rulings Currently Mentioned— Continued A.R.M. 100 Superseded by 74-227, 119 135 Superseded by 74-223, 23 Del. o. 42 (Rev. 3) Superseded by Del. O. 42 (Rev. 4), 410 E.O. 11318 Superseded by E.O. 11760, 411 11351 Superseded by E.Ó. 11760, 411 11464 Amended by E.O. 11754, 321 E.O. 11766, 322 11697 Revoked by E.O. 11773, 334 11709 Revoked by E.O. 11773, 334 G.C.M. 12355 Superseded by 74-27, 24 18658 Superseded by 74-226, 119 23672 Superseded by 74-291, 42 25497 Superseded by 74-196, 140 I.T. 1166 Superseded by 74-223, 23 1167 Superseded by 74-80, 117 1552 Superseded by 74-218, 202 2884 Revoked by 74-127, 41 2898 Superseded by 74-240, 52 3154 Superseded by 74-75, 19 I.T.-Continued 3240 Superseded by 74-264, 40 3459 Revoked by 74-129, 109 3810 Superseded by 74-7, 198 3901 Superseded by 74-209, 46 Mim. 3040 Superseded by 74-32, 22 0.D. 419 Superseded by 74-222, 21 459 Superseded by 74-222, 21 Rev. Proc. 67-40 Superseded by: Rev. Proc. 74-11, 420 68-26 Superseded by Rev. Proc. 74-11, 420 68-30 Superseded by Rev. Proc. 74-4, 414 69-29 Superseded by Rev. Proc. 74-11, 420 70-13 Modified by Rev. Proc. 74-12, 423 72-11 Modified by Rev. Proc. 74-7, 419 72-18 Clarified by Rev. Proc. 74-8, 419 72-40 Superseded by Rev. Proc. 74-5, 416 72-42 Modified by Rev. Proc. 74-7, 73-9 Superseded by Rev. Proc. 74-6, 417 73-15 Withdrawn by Rev. Proc. 74-10, 420 Rev. Rul. 54-13 Superseded by 74-269, 87 54.207 Superseded by 74-175, 52 54-368 Superseded by 74-219, 295 54-414 Superseded by 74-201, 314 54-459 Superseded by 74-220, 290 56-70 Distinguished by 74-45, 289 56-213 Modified by 74-254, 91 57-468 Superseded by 74-159, 232 58-301 Distinguished by 74-252, 287 58-557 Modified by 74-8, 200 58-569 Modified by 74-47, 307 59-288 Modified by 74-47, 307 60-218 Revoked by 74-43, 285 60-322 Distinguished by 74-296, 80 61-211 Modified by 74-71, 158 62-16 Modified by 74-13, 14 63-170 Distinguished by 74-133, 165 63-219 Modified by 74-185, 34 63-221 Modified by 74-8, 200 Rev. Rul.—Continued 64-330 Modified by 74-192, 111 65-266 Revoked by 74-166, 97 67-284 Modified by 74-13, 14 67-409 Revoked by 74-210, 48 67-450 Modified by 74-37, 112 68-170 Clarified by 74-127, 47 68-231 Rev, Rul.-Continued 70-200 Distinguished by 74-255, 93 74-256, 94 70-507 Superseded by 74-70, 116 70-544 Modified by 74-169, 147 70-545 Modified by 74-169, 147 70-648 Distinguished by 74-186, 37 71-399 Amplified by 74-221, 365 74-300, 169 71-406 Revoked by 74-83, 184 71-439 Amplified by 74-24, 244 Rev. Rul.-Continued 72-275 Modified by 74-55, 89 72-324 Distinguished by 74-93, 13 72-355 Amplified by 74-199, 285 72-367 Modified by 74-56, 90 72-507 Clarified by 74-237, 70 72-538 Modified by 74-181, 319 73-8 Modified by Modified by 74-48, 315 71-449 Clarified by 74-22, 16 74-179, 279 6A-408 Clarified by 74-68, 106 68-522 Modified by 74-83, 184 68-640 Modified by 74-83, 184 69-243 Revoked by 74-210, 48 69-446 Modified by 74-82, 181 70-32 Distinguished by 74-30, 137 70-55 Amplified by 74-200, 312 70-147 Revoked by 74-107, 28 71-503 Revoked by 74-165, 96 73-26 Distinguished by 74-128, 104 73-333 Distinguished by 74-189, 160 73-373 Superseded by 74-106, 237 S.M. 5693 Superseded by 74-223, 23 74-237, 70 Sol. Op. 132 Superseded by 74-77, 33 S.R. 5084 Superseded by 74-223, 23 71-566 Modified by 74-135, 177 72-102 Modified by 74-99, 131 72-248 Amplified by 74-184, 8 Finding List of Obsolete Published Rulings1 151 Income Tax (I.T.) Ruling Series (Cont'd) 1937-2, 80 1938-2, 70 3257 1939-1, (Part I) 402 3259 1939-1, (Part I) 127 3275 1939-1, (Part I) 403 3278 1939-1, (Part I) 76 3282 1939-1, (Part I) 406 3284 1939-1, (Part I) 407 3289 1939-1, (Part I) 409 3308 1939-2, 404 1940-1, 280 3393 1940-2, 393 3398 1940-2, 396 3400 1940-2, 415 3514 1941-2, 91 3601 1943, 412 3748 1945, 152 3758 1945, 159 3774 1945, 204 3822 1946-2, 186 3990 1950-1, 57 4067 1951-2, 55 3377 (Rev. Proc. 67-6, 1967-1 C.B. 576) Appeals and Review Memorandum (A.R.M.) Ruling Series The following is a complete list of rulings that have been declared obso A.R.M. No. C.B. Citation lete during the period January-June 1-1, 214 (1922) 1974 in accordance with the program ce with the program Appeals and Review Recommendation announced in Revenue Procedure 67-6 (A.R.R.) Ruling Series for the review of rulings published A.R.R. No. C.B. Citation prior to 1953. (See 1967-2 C.B. (X), 156 1968-2 C.B. (XIII), 1969-2 C.B. 2, 39 (1920) (VII), 1970-2 C.B. XI, 1971-2 C.B. 252 3, 46 (1920) (XII), 1972-2 C.B. XII, and 1973-2 521 4, 221 (1921) C.B. X for a listing of rulings declared General (or Chief) Counsel's Memoobsolete in 1967, 1968, 1969, 1970, randum (G.C.M.) Ruling Series 1971, 1972, and 1973 respectively.) G.C.M. No. C.B. Citation The rulings are arranged by series in V-1, 14 (1926) numerical order. Citations are to 222 V-2, 110 (1926) Cumulative Bulletins. 2185 VI-2, 75 (1927) Cumulative Bulletin No. 1 contains 2519 VI-2, 231 (1927) rulings relating to income and profits 4956 VII-2, 128 (1928) taxes issued between April 1, 1919, 6195 VIII-1, 99 (1929) and December 31, 1919. Similar rul- 7545 IX-1, 215 (1930) ings issued from January 1920 through 7871 IX-1, 207 (1930) December 1921 are contained in semi- 9086 X-1, 243 (1931) annual Cumulative Bulletin Nos. 2, 3, 10423 XI-2, 127 (1932) 4, and 5. Other rulings issued during 15875 XIV-2, 100 (1935) that period are contained in separate 18383 1937-2, 244 Sales Tax Rulings Bulletins. 22647 1941-1, 381 All rulings published after 1921 are 22682 1941-1, 307 24617 1945, 235 contained in the Internal Revenue 27440 Bulletin rather than in separate In 1952-2, 97 come Tax and Sales Tax Bulletins. Income Tax (I.T.) Ruling Series Cumulative Bulletin I-1 covers the IT No. C.B. Citation first six months of 1922, and each 1462 I-2, 160 (1922) subsequent semiannual Cumulative 1522 I-2, 199 (1922) Bulletin through the last six months 1501 II-1, 91 (1923) of 1936 is similarly identified by a 1622 II-1, 135 (1923) Roman numeral prefix and an Arabic 1650 II-1, 48 (1923) numeral which denoted the first or 1803 II-2, 36 (1923) the second half of the calendar year. 2129 IV-1, 29 (1925) Cumulative Bulletin 1937-1 inaugu 2646 XI-2, 59 (1932) rated a new numbering system in 2841 XIII-2, 584 (1934) which the year covered is identified 3066 1937-1, 113 by an Arabic numeral. 3082 1937-1, 77 3084 1937-1, 64 1 Declared obsolete by Rev. Rul. 74.12, page 366, and Rev. Rul. 74-268, page 367. 3093 1937-2, 80 77 |