ABBREVIATIONS

The following abbreviations in current use and formerly used will appear in material published in the Bulletin.

A, B, C, etc.-The names of individuals.

A.R.R.-Committee on Appeals and Review recommendation.
A.T.-Alcohol and tobacco tax ruling.

B.T.A.-Board of Tax Appeals.
C.B.-Cumulative Bulletin.

C.F.R.-Code of Federal Regulations.
Ct. D.-Court Decision.

Del. Order-Delegation Order.
D.C.-Treasury Department circular.
E.O.-Executive Order.

E.T.-Estate and gift tax ruling.

Em. T.-Employment tax ruling.

F.A.A.A.-Federal Alcohol Administration Act.

F.R.-Federal Register.

G.C.M.-Chief Counsel's memorandum (formerly General Coun

sel's memorandum).

I.R.B.-Internal Revenue Bulletin.
IR-Mim.-Published IR-Mimeograph.
I.T.-Income tax ruling.

M, N, X, Y, Z, etc.-The names of corporations, places or busi-
nesses, according to context.
M.T.-Miscellaneous tax ruling.
Mim.-Published mimeograph.
O.D.-Office Decision.

P.L.-Public Law.

P.S.-Pension, profit-sharing, stock bonus or annuity plan ruling. Rev. Proc.- Revenue Procedure.

Rev. Rul.-Revenue Ruling.

R.S.-Revised Statute.

S.M.-Solicitor's Memorandum.

Sol. Op.-Solicitor's Opinion.

S.P.R.-Statement of Procedural Rules.

S.R.-Solicitor's Recommendation.

S.S.T.-Social Security Tax.

S.T.-Sales tax ruling.

Stat.-Statutes at Large.

T.C.-The Tax Court of the United States.

T.D.-Treasury Decision.

T.I.R.-Technical Information Release.

U.S.C.-United States Code.

x and y used to represent certain numbers and when used with the word "dollars" represent sums of money.

FOREWORD

The Cumulative Bulletin is prepared in five parts, as follows: I. Part I includes rulings and decisions which are based on the application of provisions of the Internal Revenue Code of 1954 other than those pertaining to alcohol, tobacco, and firearms taxes.

II. Part II includes rulings and decisions which are based on the application of the Internal Revenue Code of 1939, and other public laws, except those pertaining to the alcohol, tobacco, and firearms taxes.

III. Part III contains rulings and decisions pertaining to the alcohol, tobacco, and firearms taxes. This part is subdivided into three subparts according to alcohol tax matters issued under chapter 51 of the Internal Revenue Code of 1954 and under the Federal Alcohol Administration Act (Subpart A), tobacco tax matters issued under chapter 52 of the Internal Revenue Code of 1954 (Subpart B), and firearms tax matters issued under chapter 53 of the Internal Revenue Code of 1954 and under the Federal Firearms Act (Subpart C).

IV. Part IV contains Tax Conventions. (Public Laws pertaining to internal revenue matters enacted by the 88th Congress on or after December 13, 1963, together with their related Committee Reports, which normally would have been included in this Part of this Cumulative Bulletin, have been consolidated and are published in Internal Revenue Cumulative Bulletin 1964–1 (Part 2)).

V. Part V is devoted to administrative, procedural, and miscellaneous matters. To the extent practicable, pertinent cross references to these are contained in the other Parts and Subparts. The weekly Internal Revenue Bulletins contained Parts III-E and VI consisting of items of general interest; those items are not reproduced herein.

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