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Rev. Ruls.-Continued 78-313, 7 78-314, 269 78-315, 271 78-316, 304 78-317, 335 78-318, 345 78-319, 184 78-320, 189 78-321, 202 78-322, 228 78-323, 240 78-324, 105 78-325, 124 78-326, 162 78-327, 196 78-328, 215 78-329, 323 78-330, 147 78-331, 158 78-332, 223 78-333, 224 78-334, 226 78-335, 254 78-336, 255 78-337, 346 78-338, 107 78-339, 120 78-340, 124 78-341, 260 78-342, 261 78-343, 326 78-344, 334 78-345, 346 78-346, 347 78-347, 101 78-348, 95 78-349, 96 78-350, 135 78-351, 148 78-352, 168 78-353, 169 78-354, 190 78-355, 195 78-356, 226 78-357, 227 78-358, 119 78-359, 220 78-360, 228 78-361, 246 78-362, 248 78-363, 232 78-364, 225 78-365, 254 78-366, 241 78-367, 249 78-368, 261 78-369, 324

Rev, Ruls.-Continued 78-370, 336 78-371, 344 78-372, 93 78-373, 108 78-374, 67 78-375, 130 78-376, 149 78-377, 208 78-378, 229 78-379, 238 78-380, 265 78-381, 347 78-382, 111 78-383, 142 78-384, 174 78-385, 174 78-386, 179 78-387, 270 78-388, 110 78-389, 125 78-390, 220 78-391, 245 78-392, 251 78-393, 262 78-394, 264 78-395, 270 78-396, 114 78-397, 150 78-398, 237 78-399, 250 78-400, 7 78-401, 127 78-402, 138 78-403. 153 78-404, 156 78-405, 161 78-406, 157 78-407, 185 78-408, 203 78-409, 234 78-410, 347 78-411, 112 78-412, 166 78-413, 167 78-414, 213 78-415, 70 78-416, 103 78-417, 120 78-418, 236 78-419, 244 78-420, 67 78-421, 100 78-422, 129 78-423, 194 78-424, 197 78-425, 113 78-426, 175

Rev. Ruls.-Continued 78-427, 176 78-428, 177 78-429, 178 78-430, 181 78-431, 230 78-432, 69 78-433, 121 78-434, 179 78-435, 181 78-436, 187 78-437, 266 78-438, 10 78-439, 11 78-440, 115 78-441, 152 78-442, 143 78-443, 193 78-444, 193 78-445, 242 78-446, 257 78-447, 303 78-448, 105 Social Security Contribution &

Benefit Base: 542 Statement of Procedural Rules: 543 564 Treasury Decisions: 7550, 321 7551, 317 7552, 158 7553, 11 7554, 71 7555, 199 7556, 133 7557, 308 7558, 206 7559, 309 7560, 16 7561, 311 7562, 105 7563, 305 7564, 19 7565, 154 7566, 263 7567, 320 7568, 205 7569, 216 7570, 210 Treasury Department Orders: 150-87(A) 568 240 (Rev. 1), 568

Delegation Orders 3 (Rev. 2) Superseded by 3 (Rev. 3), 463 4 (Rev. 4) Superseded by 4 (Rev. 5), 463 4 (Rev. 5) Superseded by 4 (Rev. 6), 465 5 (Rev. 8) Superseded by 5 (Rev. 9), 466 8 (Rev. 4) Superseded by 8 (Rev. 5), 467 8 (Rev. 5) Superseded by 8 (Rev. 6), 467 14 Superseded by 14 (Rev. 1), 467 23 (Rev. 6) Superseded by 23 (Rev. 7), 468 35 (Rev. 7) Superseded by 35 (Rev. 8), 468 35 (Rev. 8) Superseded by 35 (Rev. 9), 468 42 (Rev. 7) Superseded by 42 (Rev. 8), 469 42 (Rev. 8) Superseded by 42 (Rev. 9), 469 42 (Rev. 9) Superseded by 42 (Rev. 10), 469 51 (Rev. 1) Superseded by 51 (Rev. 2), 470 60 (Rev. 2) Superseded by 60 (Rev. 3), 470 60 (Rev. 3) Superseded by 60 (Rev. 4), 471 66 (Rev. 6) Superseded by 66 (Rev. 7), 472 66 (Rev. 7) Superseded by 66 (Rev. 8), 473 75 (Rev. 7) Superseded by 75 (Rev. 8), 474

Delegation Orders-Continued
139 (Rev. 3)
Superseded by
139 (Rev. 4), 483

Delegation Orders—Continued
77 (Rev. 9)
Superseded by
77 (Rev. 10), 475
77 (Rev. 10)
Superseded by
77 (Rev. 11), 475
93 (Rev. 3)
Superseded by
93 (Rev. 4), 475
93 (Rev. 4)
Superseded by
93 (Rev. 5), 475
97 (Rev. 14)
Superseded by
97 (Rev. 15), 476
97 (Rev. 15)
Superseded by
97 (Rev. 16), 477

100 (Rev. 1)
Superseded by
100 (Rev. 2), 478

101
Superseded by
101 (Rev. 1), 478

107 (Rev. 2)
Superseded by
107 (Rev. 3), 479

156
156, Amend. 1
156, Amend. 2
156, Amend. 4
156, Amend. 7
Amended by
156, Amend. 8, 483
157 (Rev. 1)
Superseded by
157 (Rev. 2), 484
160 (Rev. 1)
Superseded by
160 (Rev. 2), 484
162
Superseded by
162 (Rev. 1), 484
I.T.
1382
Superseded by
78-389, 125
Mim.
6566
Reinstated by
Rev. Rul. 78-365, 254
Revenue Procedures
57-33
Amplified by
Rev. Proc. 78-31, 531
70-20
Amplified by
Rev. Proc. 78-34, 535
72-1
Superseded by
Rev. Proc. 78-24, 503
72-3
Modified by
Rev. Proc. 78-14, 486
Rev. Proc. 78-37, 540
73-8
Modified by
Rev. Proc. 78-14, 486
75-20
Superseded by
Rev. Proc. 78-26, 505
75-25
Amplified by
Rev. Proc. 78-25, 505

107 (Rev. 3)
Superseded by
107 (Rev. 4), 479

109 (Rev. 2)
Superseded by
109 (Rev. 3), 479

109 (Rev. 3)
Superseded by
109 (Rev. 4), 479

111 (Rev. 3)
Superseded by
111 (Rev. 4), 480

112 (Rev. 4)
Superseded by
112 (Rev. 5), 481

113 (Rev. 4)
Superseded by
113 (Rev. 5), 481

113 (Rev. 5)
Superseded by
113 (Rev. 6), 482

130
Superseded by
130 (Rev. 1), 482

75-47
Modified by
Rev. Proc. 78-14, 486
76-39
Superseded by
Rev. Proc. 78-26, 505

136 (Rev. 2)
Superseded by
136 (Rev. 3), 483

Finding List of Current Action on Previously Published Rulings - Continued

Rev. Ruls.-Continued 65-258 Revoked by 78-278, 134 66-90 Modified by 78-301, 103 66-110 Amplified by 78-420, 67 66-171 Obsoleted by 78-381, 347 66-284 Amplified by 78-441, 152 66-369 Amplified by 78-335, 254 67-154 Amplified by 78-420, 67 67-382 Distinguished by 78-275, 221 68-563 Amplified by 78-385, 174 68-620 Amplified by 78-352, 168 71-5 Revoked by 78-378, 229 71-281 Distinguished by 78-266, 123 72-57 Modified by 78-351, 148 72-420 Obsoleted by 78-381, 347 73-69 Modified by 78-355, 195 73-186 Amplified by 78-260. 99 73-270 Revoked by 78-293, 266 73-342 Obsoleted by 78-308, 259 74-485 Modified by 78-347, 101 75-59 Amplified by 78-267, 171

Rev. Procs.—Continued
77-7
Modified by
Rev. Proc. 78-39, 542
77-30
Clarified by
Rev. Proc. 78-18, 491
Rev. Proc. 78-23, 503
77-42
Superseded by
Rev. Proc. 78-29, 526
77-43
Superseded by
Rev. Proc. 78-30, 529
77-47
Modified by
Rev. Proc. 78-20, 498
Rev. Proc. 78-38, 542
78-20
Superseded by
Rev. Proc. 78-38, 542
Revenue Rulings
56-467
Superseded by
78-276, 256

Rev. Ruls.-Continued
75-561
Amplified by
78-287, 146
Modified by
78-441, 152
76-13
Superseded by
78-383, 142
76-42
Distinguished by
78-376, 149
76-136
Revoked by
78-365, 254
76-137
Revoked by
78-365, 254
76-204
Distinguished by
78-384, 174
76-215
Amplified by
78-410, 347
76-334
Distinguished by
78-376, 149
76-468
Clarified by
78-372, 93
77-149
Distinguished by
78-375, 130
77-185
Amplified by
78-414, 213
77-189
Revoked by
78-293, 266
77-316
Distinguished by
78-338, 107

59-361
Distinguished by
78-377, 208
60-261
Superseded by
78-389, 125
60-322
Distinguished by
78-402, 138
61-213
Revoked by
78-301, 103
62-81
Amplified by
78-267, 171
62-82
Amplified by
78-267, 171
62-128
Revoked by
78-280, 139
64-156
Obsoleted by
78-381, 347
64-328
Amplified by
78-420, 67
65-61
Distinguished by
78-426, 175
65-124
Modified by
78-301, 103

77-418
Clarified by
78-337, 346
78-79
Superseded by
78-337, 346
78-274
Distinguished by
78-307, 222
78-302
Clarified by
78-349, 96
Treasury Department Orders:
240
Rescinded by
240 (Rev. 1), 568

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(Rev. Proc. 67–6, 1967–1 C.B. 576)

The following is a complete list of rulings that have been declared obsolete during the period July-December 1978 in accordance with the program announced in Revenue Procedure 67-6 for the review of rulings published prior to 1953. (See 1967-2 C.B. X, 1968-2 C.B. XIII, 1969-2 C.B. VII, 1970-2 C.B. XI, 1971-2 C.B. XII, 1972-2 C.B. XII, 1973-2 C.B. X, 19742 C.B. IX, 1975-2 C.B. 506, 1976-2 C.B. 449, 450, 1977-2 C.B. 485, 486, and 1978-1 C.B. IX for a listing of rul

Appeals and Review Recommendations (A.R.R.) Series

ings declared obsolete in 1967, 1968, 1969, 1970, 1971, 1972, 1973, 1974, 1975, 1976, 1977, and 1978, respectively.) The rulings, are arranged by series in numerical order. Citations are to Cumulative Bulletins.

All rulings published after 1921 are contained in the Internal Revenue Bulletin rather than in separate Income Tax and Sales Tax Bulletins. Cumulative Bulletin 1-1 covers the first six months of 1922, and each subsequent semiannual Cumulative Bulletin through the last six months of 1936 is similarly identified by a Roman numeral prefix and an Arabic numeral which denoted the first or the second

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* Declared obsolete by Rev. Rul. 78-345,

page 346.

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