Numerical Finding List

Committee Reports: Conference: 93-319 (P.L. 93-69), 456 House: 93-204 (P.L. 93-69), 447 Senate: 93-202 (P.L. 93-69), 448 93-249 (P.L. 93-53), 446 Court Decisions: 1958, 417 1959. 428 Delegation Orders: 34 (Revocation), 462 53 (Revocation), 462 67 (Rev. 11), 462 97 (Rev. 11), 463 127 (Rev. 1), 463 137, 464 139, 464 Disbarment and Suspension List: 511 Executive Orders: 11722, 403 11744, 292 Public Laws: 93-29. 437 93-53, 438 93-66, 439 93-69, 440 93-113, 441 93-134, 445 Railroad Retirement Tax Act: 339 Revenue Procedures: 73-15, 464 73-16, 464 73-17, 465 73-18, 467 73-19, 470 23-20, 470 23.21.471 73-22.473 23-23. 474 73-24. 475

Revenue Rulings: 73-281, 7 73-282, 123 73-283, 133 73-284, 139 73-285, 174 73-286, 188 73-287, 321 73-288, 344 73-289, 352 73-290, 353 73-291, 368 73-292, 376 73-293, 413 73-294, 422 73-295, 5 73-296, 67 73-297, 67 73-298, 173 73-299, 137 73-300, 215 73-301, 215 73-302, 220 73-303, 315 73-304, 42 73-305, 43 73-306, 179 73-307, 185 73-308, 193 73-309, 319 73-310, 408 73-311, 405 73-312, 142 73-313, 174 73-314, 357 73-315, 225 73-316, 318 73-317, 344 73-318, 366 73-319, 366 73-320, 385 73-321, 410 73-322, 44 73-323, ji 73-324, 72 73-325, 75 73-326, 149 73-327, 214 73-328, 296 73-329, 302 73-330, 426 73-331, 47 73-332, 195 73-333, 218 73-334, 368 73-335, 379 73-336, 410 73-337, 411 73-338, 20 73-339, 68 73-340, 134 73-341, 306 73-342. 345 73-343, 346 73-344, 365 73-345, 11 73-346, 24 73-347, 25

Revenue Rulings—Continued 73-348, 31 73-349, 179 73-350, 251 73-351, 323 73-352, 324 73-353, 73-354, 435 73-355, 29 73-356, 31 73-357, 40 73-358, 74 73-359, 148 73-360, 293 73-361, 331 73-362, 367 73-363, 383 73-364, 393 73-365, 407 73-366, 408 73-367, 8 73-368, 27 73-369, 155 73-370, 184 73-371, 220 73-372, 225 73-373, 310 73-374, 331 73-375, 378 73-376, 427 73-377, 73-378, 113 73-379, 73-380, 73-381, 73-382 73-383, 73-384, 73-385, 151 73-386, 191 73-387, 73-388, 354 73-389, 380 73-390, 12 73-391, 12 73-392, 18 73-393, 33 73-394, 73 73-395, 87 73-396, 160 73-397, 211 73-398, 222 73-399, 317 73-400, 361 73-401, 363 73-402, 227 73-403, 308 73-404, 319 73-405, 321 73-406, 357 73-407, 383 73-408, 15 73-409, 19 73-410, 5 73-411, 180 73-412, 73-413, 73-414. 144

73-25, 477

73-28, 482

73-26, 479 73-27, 480 13-29, 483 13-30, 484 13.31.485 73-32, 73-33, 73-34, 489 73-36, 496 73-37, 501 73-38, 501 73-39, 502

A89

73-35, 490

Revenue Rulings—Continued 73-415, 154 73-416, 304 73-417, 332 73-418, 365 73-419, 436 73-420, 9 73-421, 33 73-422, 70 73-423, 161 73-424. 190 73-425, 222 73-426, 223 73-427, 301 73-428, 303 73-429, 305 73-430, 362 73-431, 364 73-432, 17 73-433, 21 73-434, 71 73-435, 126 73-436, 155 73-437, 156 73-438, 156 73-439, 176 73-440, 177 73-441, 196 73-442, 296 73-443, 354 73-444, 76 73-445, 127 73-446, 132 73-447, 135 73-448, 136 73-449, 138 73-450, 140 73-451, 158 73-452, 183 73-453, 185 73-454, 185 73-455, 187 73-456, 342 73-457, 359 73-458, 409 73-459, 415 73-460, 424 73-461, 10 73-462, 22 73-463, 34 73-464, 35 73-465, 49 73-466, 52 73-467, 66 73-468, 77 73-469, 84 73-470, 88 73-471, 89 73-472, 114 73-473, 115 73-474, 200 73-475, 217 73-476, 300 73-477, 302 73-478, 310 73-479, 334 73-480, 347 73-481, 23 73-482, 44 73-483, 75 73-484, 78 73-485, 150 73-486, 153 73-487, 153

Revenue Rulings-Continued 73-488, 207 73-489, 208 73-490, 110 73-491, 267 73-492, 291 73-493, 294 73-494, 297 73-495, 306 73-496, 312 73-497, 314 73-498, 316 73-499, 379 73-500, 113 73-501, 127 73-502, 139 73-503, 142 73-504, 190 73-505, 224 73-506, 268 73-507, 348 73-508, 366 73-509, 377 73-510, 386 73-511, 402 73-512, 413 73-513, 415 73-514, 416 73-515, 73-516, 23 73-517, 37 73-518, 73-519, 78 73-520, 180 73-521, 209 73-522, 226 73-523, 295 73-524, 307 73-525, 311 73-526, 404 73-527, 6 73-528, 13 73-529, 37 73-5301 73-531, 45 73-532, 128 73-533, 129 73-534, 132 73-535, 140 73-536, 158 73-537, 197 73-538, 197 73-539, 201 73-540, 203 73-541, 206 73-542, 341 73-543, 343 73-544, 355 73-545, 381 73-546, 384 73-547, 406 73-548. 14 73-549, 17 73-550, 108 73-551, 112 73-552, 116 73-553, 130 73-554, 130 73-555, 159 73-556. 199 73-557, 205 73-558, 298 73-559, 299 · This number not used.

Revenue Rulings-Continued
73-560, 350
73-561, 382
73-562, 434
73-563, 24
73-564, 28
73-565, 90
73-566, 152
73-567, 178
73-568, 194
73-569, 178
73-570, 194
73-571, 213
73-572, 289
73-573, 290
73-574, 334
73-575, 335
73-576, 336
73-577, 405
73-578, 39
73-579, 46
73-580, 86
73-581, 131
73-582, 144
73-583, 146
73-584, 162
73-585, 171
73-586, 186
73-587, 192
73-588, 268
73-589, 308
73-590, 313
73-591, 337
73-592, 338
73-593, 356
73-594, 360
73-595, 384
73-596, 424
73-597, 69
73-598, 425
73-599, 40
73-600, 47
73-601, 50
73-602, 91
73-603, 76
73-604, 92
73-605, 109
73-606, 434
73-607, 145
73-608, 147
73-609, 187
73-610, 213
73-611, 312
73-612, 322
73-613, 385
Statement of Organization
and Functions:

503, 504 Statement of Procedural Rules:

505 Treasury Decisions: 7278, 54 7279, 369 7280, 325 7281, 92 7282, 388 7283, 79 7284, 398 7285, 163 7286, 149 7287, 210 7288, 414

vii

Del. Order 34 Revoked by Del. Order 34 Revocation Notice, 462 53 Revoked by Del. Order 53 Revocation Notice, 462 67 (Rev. 10) Superseded by Del. Order 67' (Rev. 11), 462 97 (Rev. 10) Superseded by Del. Order 97 (Rev. 11), 463 127 Superseded by Del. Order 127 (Rev. 1), 463 G.C.M.

G.C.M.-Continued 25642 Superseded by 73-391, 12 I.T. 1312 Superseded by 73-570, 194 1645 Superseded by 73-491, 337 1720 Superseded by 73-322, 44 2925 Superseded by 73-397, 211 2946 Reinstated and Superseded by 73-315, 225

Rev. Proc.
56-17
Modified by
Rev. Proc. 73-19, 470
57-1
Superseded by
Rev. Proc. 73-19, 470
72-9
Modified by
Rev. Proc. 73-15, 464
72-10
Modified by
Rev. Proc. 73-23, 474
Rev. Proc. 73-24, 475
Rev. Proc. 73-25, 477
Rev. Proc. 73-26, 479
Rev. Proc. 73-27, 480
Rev. Proc. 73-28, 482
Rev. Proc. 73-30, 484
Clarified by
Rev. Proc. 73-23, 474
Rev. Proc. 73-26, 479
72-11
Revoked in part by
Rev. Proc. 73-33, 489
72-17
Supplemented by
Rev. Proc. 73-38, 501

3357 Superseded by 73-345, 11

3363 Superseded by 73-493, 294

72-25ceded by

4783 Superseded by 73-310, 408 5251 Superseded by 73-365, 407 7549 Superseded by 73-459, 415 8619 Superseded by 73-308, 193 9422 Superseded by 73-391, 12 9552 Superseded by 73-514, 416 9825 Superseded by 73-391, 12

3556 Superseded by 73-397, 211 3584 Superseded by 73-296, 67 3812 Superseded by 73-393, 33

Superseded by Rev. Proc. 73-29, 483 72-42 Revoked in part by Rev. Proc. 73-33, 489 72-43 Superseded by Rev. Proc. 73-31, 485 72-47 Superseded by Rev. Proc. 73-22, 47 Rev. Rul. 138 Superseded by 73-542, 341

3852 Superseded by 73-304, 42

15766 Superseded by 73-328, 296

18884 Superseded by 73-390, 12

4058 Superseded by 73-465, 49 4095 Superseded by 73-356, 31

261

22326 Superseded by 73-293, 413

22656 Superseded by 73-353, 423

0.D. 310 Superseded by 73-464, 35

Superseded by 73-417, 332 54-91 Revoked by 73-405, 321 54-99 Superseded by 73-575, 335 55-253 Superseded by 73-377, 84

Rev. Rul. Continued 65-293 Revoked by 73-498, 316

Rev. Rul. Continued 55-295 Superseded by 73-341, 306 55-442 Superseded by 73-421, 33 55-526 Superseded by 73-428, 303

Rev. Rul. Continued 72-13 Superseded by 73-463, 34 72-103 Superseded by 73-286, 188 72-378 Distinguished by 73-354, 435 72-428 Superseded by 73-366, 408

57-318 Clarified by 73-301, 215 58-239 Superseded by 73-305, 43 59-65 Superseded by 73-465, 49

59-110 Superseded by 73-393, 33 59-250 Superseded by 73-438, 156

66-41 Distinguished by 73-351, 323 66-111 Modified by 73-410, 53 67-225 Revoked by 73-302, 220 67-258 Distinguished by 73-482, 44 67-285 Modified by 73-295, 5 67-448 Distinguished by 73-427, 301 68-84 Distinguished by 73-600, 47 68-242 Distinguished by 73-534, 132 68-246 Distinguished by 73-451, 158 70-101 Modified by 73-596, 424 70-354 Modified by 73-469, 84 70-391 Clarified by 73-461, 10 70-419 Distinguished by 73-385, 151 70-531 Modified by 73-550, 108 70-644 Clarified by 73-429, 305 71-160 Distinguished by 73-408, 15

73-8 Modified by 73-400, 361 73-201 Clarified by 73-603, 76 73-267 Distinguished by 73-489, 208 S.M. 1919 Superseded by 73-366, 408 4081 Superseded by 73-506, 268 T.D.O. 107 (Rev. 16) Superseded by 107 (Rev. 17), 508

59-397 Modified by 73-409, 19 60-52 Revoked by 73-555, 159 60-70 Modified by 73-316, 318 60-139 Superseded by 73-353, 423 62-76 Superseded by 73-465, 49 63-226 Revoked by 73-611, 312 64-100 Distinguished by 73-589, 308 64-117 Superseded by 73-439, 176 64-231 Distinguished by 73-549, 17

64-315 Clarified by 73-411, 180

71-170 Distinguished by 73-507, 348 73-560, 350