Finding List of Obsolete Published Rulings? and December 31, 1919. Similar rulThe following is a complete list of ings issued from January 1920 through rulings that have been declared December 1921 are contained in obsolete during the period January semiannual Cumulative Bulletin Nos. December 1973 in accordance with 2, 3, 4, and 5. Other rulings issued the program announced in Revenue Procedure 67-6 for the review of during that period are contained in rulings published prior to 1953.2 (See separate Sales Tax Rulings Bulletins. All rulings published after 1921 are 1967-2 C.B. (X), 1968-2 C.B. (XIII), contained in the Internal Revenue 1969-2 C.B. (VII), 1970-2 C.B. XI, 1971-2 C.B. (XII), and 1972 C.B. Bulletin rather than in separate InXII, for a listing of rulings declared come Tax and Sales Tax Bulletins. Cumulative Bulletin I-1 covers the obsolete in 1967, 1968, 1969, 1970, first six months of 1922, and each 1971, and 1972 respectively.) The rul. subsequent semiannual Cumulative ings are arranged by series in numeri Bulletin through the last six months cal order. Citations are to Cumulative Bulletins. of 1936 is similarly identified by a Roman numeral prefix and an Arabic Cumulative Bulletin No. 1 contains numeral which denotes the first or rulings relating to income and profits the second half of the calendar year. Cumulative Bulletin 1937-1 inaugu1 Declared obsolete by Rev. Rulo. 73.144, 73-209, rated a new numbering system in 1973-1.C.B. 614; and Rev. Rul. 73-376, page 427, this Bulletin. which the year covered is identified * See Rev. Rulo. 69-227, 1969.1 C.B. 315; 70-594 by an Arabic numeral. 1970-2 C.B. 301; 72-92 and 72.178, 1972.1 C.B. 407 and 423, respectively; 72-619, 72-620, 72-621, 72-622, and 72-623, 1972-2 C.B. 650, 651, 652, and 654, respectively, General (or Chief) Counsel's Memorandum for a list of post-1952 rulings that are not considered (G.C.M.) Ruling Series determinative with respect to future transactions and G.C.M. No. C.B. Citation have been declared obsolete. See Rev. Procs. 72-56 and 602 V-2, 97 72-57, 1972-2 C.B. 835 for a list of post-1952 procedures 2514 VI-2, 99 that have been declared obsolete. 4715 VII-2, 94 * The Finding List in 1970-2 C.B. XI, cover the 5138 VII-2, 54 period January-December 1970 instead of January.June 9147 X-1, 279 10759 XI-2, 99 Income Tax (I.T.) Ruling Series C.B. Citation 1344 1-1, 217 1677 il-1. 129 1708 11-2, 168 1753 11-2, 21 1889 III-1, 70 2014 111-1, 225 2020 Ill-1, 348 2067 111-2, 78 2082 1/1-2, 176 2484 VIII-2, 147 2527 IX-1, 138 2629 XI-1, 20 2924 XVI-2, 135 2987 XV-2, 169 3382 1940-1, 12 3528 1942-1, 358 3638 1944, 67 3911 1948-1, 66 3946 1949-1, 81 u indicated. Cumulative List of Announcements Relating to the Tax Court Published in the Internal Revenue Bulletin from January 1, 1973 to It is the policy of the Internal Revenue Service to announce in the Internal Revenue Bulletin at the earliest practicable date the determination of the Commissioner to acquiesce or not acquiesce in a decision of the Tax Court which disallows a deficiency in tax determined by the Commissioner to be due. Notice that the Commissioner has acquiesced or nonacquiesced in a decision of the Tax Court relates only to the issue or issues decided adversely to the Government. Actions of acquiescences in adverse decisions shall be relied on by Revenue officers and others concerned as conclusions of the Service only to the Acquiescence in a decision means No announcements are made in the Bulletin with respect to memorandum opinions of the Tax Court. The announcements published in the weekly Internal Revenue Bulletins are consolidated semiannually and annually. The semiannual consolidation appears in the first Bulletin for July and in the Cumulative Bulletin for the first half of the year and the annual consolidation appears in the first Bulletin for the following January and in the Cumulative Bulletin for the last half of the year. The Commissioner ACQUIESCES in the following decisions: Report Volume Page 961 447 114 American Terrazzo Strip Co 58 708 92 Bogard, Howard ----- Brock, Robert L. ------- 732 Budd, Ralph, Crocker-Citizens National Bank, executor ----- 4033-651 643-72 4510-69 16970-70) 1165-70) 1836-71 1118-72) 5254-65 3926-69) 3927-69 3928-69) 1435-71 4426-70 5667-71 6478-67) 56479-67} 16497-67) 3725-70 2551-70 7463-70 1058-661 3259-70% 3001-70 468 Burke Concrete Accessories > ---- 588 731 401 456 Byrum, Paul J. -------- Freitag, Jack ------------- by merger to Asheville Hosiery Co. - iccessor 167 Harrison, M. Lucile 6 -- 578 910 846 91 659 312 1324 944 840 4495-70 5143-65 5736-71 4027-701 4028-70 4029-701 4030-700 4033-70 6798-701 2910-70 3076-701 3077-703 3936-88 3722-70 6193-69 1059-661 3220-70 6306-69 3999-68 2093-67 4887-69) S4886-69 4888-69) 6760-71 2583-70 3997-68 2923-70 3014-68 4516-701 4517-70% {6348-66 3032-67 6793-71 2908-70 2358-71 4130-69 851 Herman, Martin J. ----- trustees -------------- 1 187 848 Taxpayer Docket No. Volume Page 269 699 636 W 290-68 4312-70 3870-68 4312-70 5589-65 2752-66 6895-70 2924-70 699 345 21 Michaels, Emil J. ------- i er, Charles W . ------------------------------------ coexecutors? -wwwwwww Parker Oil Co.*?- 248 910 187 31459-70 1759-691 37 840 140 985 1 Philipp Brothers Chemicals -- 52 240 7249-65 88307 128 420 275 927 Roberts, Mattie --- executors & Christianna M. Stevenson ------ executors & Helen V. Stevenson, Thomas J. Stevenson Jr. & Kenneth H. Stevenson executors --- |