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The Internal Revenue Bulletin is the authoritative instrument of the Com. missioner of Internal Revenue for the announcement of official rulings of the Internal Revenue Service, and for the publication of Treasury Decisions, Executive Orders, legislation, and court decisions pertaining to Internal Revenue matters.

It is the policy of the Service to publish in the Bulletin all substantive and procedural rulings of importance or general interest, the publication of which is considered necessary to promote a uniform application of the laws ad. ministered by the Service. It is also the policy to publish all rulings which revoke, modify, amend, or affect any published ruling. Rulings relating solely to matters of internal management are not published. The rulings are prepared in the various divisions of the National Office, including the Office of the Chief Counsel for the Internal Revenue Service. All published rulings have received the consideration and approval of the Chief Counsel.

Revenue Rulings reported in the Bulletin do not have the force and effect of Treasury Department Regulations (including Treasury Decisions), but are published to provide precedents to be used in the disposition of other cases, and may be cited and relied upon for this purpose. However, since each published ruling represents the conclusion of the Service as to the application of the law to the entire state of facts involved, Revenue officers and others concerned are cautioned against reaching the same conclusion in other cases, unless the facts and circumstances are substantially the same. In applying rulings published in the Bulletin, personnel of the Service will, of course, consider the effect of subsequent legislation, regulations, court decisions, and rulings.

Each ruling is designated as a “Revenue Ruling” and should be cited by reference to the year of issuance and the Bulletin and


where reported. Thus, Revenue Ruling No. 3, which is reported on page 8 of the first Bulletin for 1954, should be cited as “Rev. Rul. 54–3, I. R. B. 1954–1, 8,” until it appears in the Cumulative Bulletin, when it should be cited as “Rev. Rul. 54-3, C. B. 1954-1, " Rulings are keyed to the applicable sections of the Internal Reverue Code and regulations.

The Bulletin is published weekly, and the contents thereof are consolidated at least semiannually into a permament Cumulative Bulletin. Persuns so desiring may subscribe to the Bulletin through the Superintendent of Documents, as indicated below.

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For sale by the Superintendent of Documents, U. S. Government Printiog Office,
Washington 25, D. C. Price 10 cents (single copy). Subscription price :

$4.50 a year; $1.50 additional for foreign mailing.


Rev. Rul. 54–8, page 28.

Transportation tax on property does not apply to

shipments of automobile chassis to port of ex.
portation where such chassis are further manu-
factured in a foreign country and returned to the

United States
Regulations issued to reflect exemption of certain

dividends, interest, royalties, film rentals, and
private annuities and pensions received by quali-

fied residents or corporations of Belgium .... Excise tax regulations amended to reflect Commis

sioner's Reorganization Order No. 22 authorizing

district directors to certify assessment lists .... Regulations amended as they apply to distributions

of personal holding companies which could not have been made without violating certain wartime directives

T. D. 6056, page 11.

T. D. 6057, page 27.

T. D. 6058, page 23.

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