Delegation Orders 3 (Rev. 2) Superseded by 3 (Rev. 3), 463 4 (Rev. 4) Superseded by 4 (Rev. 5), 463 4 (Rev. 5) Superseded by 4 (Rev. 6), 465 5 (Rev. 8) Superseded by 5 (Rev. 9), 466 8 (Rev. 4) Superseded by 8 (Rev. 5), 467 8 (Rev. 5) Superseded by 8 (Rev. 6), 467 14 Superseded by 14 (Rev. 1), 467 23 (Rev. 6) Superseded by 23 (Rev. 7), 468 35 (Rev. 7) Superseded by 35 (Rev. 8), 468 35 (Rev. 8) Superseded by 35 (Rev. 9), 468 469 42 (Rev. 7) 42 (Rev. 9) 51 (Rev. 1) Superseded by 51 (Rev. 2), 470 60 (Rev. 2) Superseded by 60 (Rev. 3), 470 60 (Rev. 3) Superseded by 60 (Rev. 4), 471 66 (Rev. 6) Superseded by 66 (Rev. 7), 472 66 (Rev. 7) Superseded by 66 (Rev. 8), 473 75 (Rev. 7) Superseded by 75 (Rev. 8), 474 (Rev.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