200 99 Revenue Rulings-Cont. 77-143, 340 77-144, 349 77-145, 15 77-146, 24 77-147, 41 77-148, 63 77-149, 82 77-150, 88 77-151, 121 77-152, 138 77-153, 147 77-154, 148 77-155, 264 77-156, 269 77-157, 279 77-158, 285 77-159, 302 77-160, 351 77-161. 358 77-162, 400 77-163, 18 77-164, 20 77-165, 21 77-166, 90 77-167, 239 77-168, 248 77-169, 286 77-170, 290 77-171, 330 77-172, 331 77-173, 333 77-174, 414 77-175, 415 77-176, 77 77-177, 34 77-178, 43 77-179, 168 77-180, 270 77-181, 272 77-182, 273 77-183, 274 77-184, 407 77-185, 48 77-186, 22 77-187, 50 77-188, 76 Revenue Rulings—Cont. 77-189, 342 77-190, 88 77-191, 94 77-192, 249 77-193, 273 77-194, 283 77-195, 295 77-196, 343 77-197, 344 77-198, 190 77-199, 195 77-200, 98 77-201, 250 77-202. 287 77-203, 334 77-204, 40 77-205, 136 77-206, 149 77-207, 152 77-208, 153 77-209, 238 77-210, 267 77-211, 312 77-212, 356 77-213, 357 77-214, 408 77-215, 51 77-216, 77-217, 64 77-218, 81 77-219, 188 77-220, 263 77-221, 271 77-222. 281 77-223, 298 77-224, 25 Tax Conventions: Poland, 416 Treasury Decisions: 7442, 122 7443, 114 7444, 53 7445, 176 7446, 252 Treasury Decision-Cont. 366 7455, 384 7456, 7457, 369 7458, 7459, 587 7460, 314 7461, 317 7462, 119 7463, 377 7464, 375 7465, 65 7466 7467, 243 7468, 397 7469, 193 7470, 128 7471, 380 7472, 197 7473, 386 7474, 7475, 401 7476, 302 7477, 68 7478, 74 7479, 376 7480, 10 7481, 228 7482, 126 7483, 310 7484, 398 7485, 304 7486, 353 7487, 170 Treasury Department Orders: 150-86, 590 190-1 Rev. 591 221-3 (Rev. 2), 591 247, 591 52 * This number not used. Del. Orders 42 (Rev. 6) Superseded by Dei. Order 42" (Rev. 7), 527 67 (Rev. 11) Superseded by Del. Order 67 (Rev. 12), 527 112 (Rev. 3) Superseded by Del. Order 112 (Rev. 4), 527 I.T. 2004 Superseded by 77-204, 40 4006 Superseded by 77-188, 76 Rev. Procs. 68-23 Modified by Rev. Proc. 77-17, 577 68-31 Modified by Rev. Proc. 77-6, 539 72-4 Supplemented by Rev. Proc. 77-21. 586 72-10 Modified by Rev. Proc. 77-2, 534 Rev. Proc. 77-3, 535 Rev. Proc. 77-8, 541 Superseded by Rev. Proc. 77-10, 548 73-2 Superseded by Rev. Proc. 77-10, 548 73-3 Superseded by Rev. Proc. 77-10, 548 73-5 Superseded by Rev. Proc. 77-5, 536 73-23 Superseded by Rev. Proc. 77-10, 548 73-25 Superseded by Rev. Proc. 77-10, 548 73-26 Superseded by Rev. Proc. 77-10, 548 73-27 Superseded by Rev. Proc. 77-10, 548 73-28 Superseded by Rev. Proc. 77-10, 548 73-30 Superseded by Rev. Proc. 77-10, 548 Rev. Procs.—Cont. 74-27 Superseded by Rev. Proc. 77-10, 548 74-28 Superseded by Rev. Proc. 77-10, 548 74-29 Superseded by Rev. Proc. 77-10, 548 74-30 Superseded by Rev. Proc. 77-10, 548 74-31 Superseded by Rev. Proc. 77-10, 548 74-32 Superseded by Rev. Proc. 77-10, 548 74-37 Superseded by Rev. Proc. 77-10, 548 74-50 Superseded by Rev. Proc. 77-10, 548 75-29 Clarified by Rev. Proc. 77-4, 536 75-40 Modified by Rev. Proc. 77-19, 584 75-53 Modified by Rev. Proc. 77-19, 584 76-13 Revoked by Rev. Proc. 77-1, 534 76-16 Superseded by Rev. Proc. 77-10, 548 76-17 Superseded by Rev. Proc. 77-10, 548 76-18 Superseded by Rev. Proc. 77-10, 548 76-27 Superseded by Rev. Proc. 77-10, 548 76-33 Supplemented by Rev. Proc. 77-21, 586 76-34 Supplemented by Rev. Proc. 77-21, 586 76-37 Superseded by Rev. Proc. 77-10, 548 77-2 Superseded by Rev. Proc. 77-10, 548 Rev. Procs.—Cont. 77-3 Superseded by Rev. Proc. 77-10, 548 77-8 Superseded by Rev. Proc. 77-10, 548 77-10 Modified by Rev. Proc. 77-14, 571 Rev. Ruls. 54-241 Revoked by 77-12, 161 56-373 Amplified by 77-133, 96 56-410 Superseded by 77-143, 340 56-542 Revoked by 77-1, 534 58-231 Superseded by 77-136, 167 58-400 Superseded by 77-90, 334 58-518 Distinguished by 77-209, 238 61-137 Amplified by 77-70, 150 63-261 Superseded by 77-103, 329 64-170 Superseded by 77-61, 388 64-252 Superseded by 77-61, 388 66-63 Superseded by 77-61, 388 68-28 Revoked by 77-1, 534 68-445 Revoked by 77-107, 6 68-630 Amplified by 77-216, 52 70-116 Clarified by 77-78, 12 71-140 Revoked by 77-1, 534 Rev. Ruls—Cont. 72-198 Modified by Rev. Rul. 77-40, 248 72-542 Distinguished by 77-121, 17 73-171 Amplified by 77-196, 343 73-480 Obsoleted by 77-101, 315 73-599 Modified by 77-92, 41 74-47 Amplified by 77-103, 325 74-114 Clarified by 77-10, 62 74-129 Amplified by 77-38, 129 Rev. Ruls—Cont. 74-464 Modified by 77-178, 43 74.559 Distinguished by 77-49, 341 74-590 Superseded by 77.189, 342 74-620 Modified by 77-178, 43 75-120 Clarified by 77-16, 37 75-298 Clarified by 77-41, 226 75-481 Modified by 77-24, 122 75-535 Amplified by 77-75, 344 Rev. Ruls—Cont. 76-53 Distinguished by 77-149, 82 76-66 Distinguished by 77-167, 239 76-182 Clarified & Modified by 77-66, 338 76-242 Modified by 77-64, 136 76-318 Superseded by 77-24, 122 76-503 Amplified by 77-158, 285 76-543 Amplified by 77-169, 286 76-559 Distinguished by 77-36, 347 Published in the Internal Revenue Bulletin from January 1, 1977 to June 30, 1977 announceme It is the policy of the Internal Reve- clusions of the Service only to the apnue Service to announce in the Inter- plication of the law to the facts in the nal Revenue Bulletin at the earliest particular case. Caution should be practicable date the determination of exercised in extending the application the Commissioner to acquiesce or not of the decision to a similar case unless acquiesce in a decision of the Tax the facts and circumstances are subCourt which disallows a deficiency in stantially the same, and consideration tax determined by the Commissioner should be given to the effect of new to be due. legislation, regulations, and rulings as Notice that the Commissioner has well as subsequent court decisions and acquiesced or nonacquiesced in a deci. actions thereon. sion of the Tax Court relates only to Acquiescence in a decision means ins the issue or issues decided adversely to acceptance by the Service of the conthe Government. clusion reached, and does not necesActions of acquiescences in adverse sarily mean acceptance and approval decisions shall be relied on by Revenue of any or all of the reasons assigned by officers and others concerned as con- the Court for its conclusions. 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: Teleon. Report Taxpayer Docket No. Page 682 395 1 1085-72 4222-73 1087-72 3253-73) 3296-73) 682 --- 126 Allen, Bert P., Transferee' ---- executors ? co-executors ? Larsen, Vincent T. --Meyers, John W., Jr. : --- Taxpayer Docket No. Volume Page 5942-74 66 478 Williams, Langdon G. ---- The Commissioner does NOT ACQUIESCE in the following decisions: Taxpayer Budd International Corp.? ----- • United States Board of Tax Appeals. • Acquiescence in result relates to the issue of whether taxpayer who erroneously claimed depreciation on the double declining balance method in years closed by the statute of limitations may use the 150 percent declining balance for all other years. Acquiescence "in result" means acceptance of the decision of the Court but disagreement with some or all the reasons assigned for the decision. 6 Acquiescence in the issue relating to whether the initial cost of removing dirt which had to be backfilled over a railroad tunnel is depreciable over the life of the tunnel lining. • Acquiesconce in result in the issue relating to whether extrinsic evidence of a subchapter S election's filing date should be admissible where no postmark evidence is available because respondent destroyed the mailing envelopo. Acquiescence "in result" means acceptance of the decision of the Court but disagreement with some or all the reasons insigned for the decision. ? Acquiescenco published in 1942-2 C.B. 3 is withdrawn and nonacquiescence is substituted solely with regard to the issue relating to whether the surrender by a shareholder of part of his shares to the corporation is a sale or exchange of assets. • Acquiescence published in 1941-2 C.B. 9 in withdrawn and nonacquiescence is substituted therefor. Acquiescence published in 1967-2 C.B. 3 is withdrawn and nonacquiescence is substituted therefor. u Nonacquiescence in the issue relating to whether certain chain link fences and gates constructed around the approach sections of a railroad tunnel are section 38 property qualifying for the investment credit. |