Finding List of Obsolete Published Rulings' (Rev. Proc. 67-6, C.B. 1967-1, 576) The following is a complete list of rulings that have been declared obsolete during the period January-December 1971 in accordance with the program announced in Revenue Procedure 67-6 for the review of rulings published prior to 1953. (See C.B. 1967-2, page (X), C.B. 1968-2, page (XIII), C.B. 1969-2, page (VII), and C.B. 1970-2, page XI, for a listing of rulings declared obsolete in 1967, 1968, 1969, and 1970 respectively.) The rulings are arranged by series in numerical order. Citations are to Cumulative Bulletins. Cumulative Bulletin No. 1 contains rulings relating to income and profits taxes issued between April 1, 1919, and December 31, 1919. Similar rulings issued from January 1920 through December 1921 are contained in semiannual Cumulative Bulletin Nos. 2, 3, 4, and 5. Other rulings issued during that period are contained in separate Sales Tax Rulings 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 denotes the first or the second half of the calendar year. Cumulative Bulletin 1937–1 inaugurated a new numbering system in which the year covered is identified by an Arabic numeral. Appeals and Review Memo randum (A.R.M.) Ruling Series 16, C.B. 2, 62 133, C.B. 4, 114 Appeals and Review Recom- 155, C.B. 2, 155 424, C.B. 1941-2, 229 General (or Chief) Coun- 800, C.B. V-2, 75 821, C.B. V-2, 38 23698, C.B. 1943, 340 1824, C.B. II-2, 79 3244, C.B. 1939-1 (Part 1), 3285, C.B. 1939-1 (Part 1), 3313, C.B. 1939-2, 171 1 Declared obsolete by Revenue Ruling 71-242, C.B. Ruling 71-498, page 434. Income Tax 3917, C.B. 1948-2, 10 3924, C.B. 1948-2, 91 3981, C.B. 1949-2, 78 4013, C.B. 1950-1, 65 Internal Revenue Mimeo- Mimeograph (Mim.) Ruling Series Office Decision 175, C.B. 1, 182 232, C.B. 1, 188 1971-2, 423, and Revenue 2 See Revenue Ruling 69-227, C.B. 1969–1, 315, and Revenue Ruling 70-594, C.B. 1970-2, 301, for a list of post-1952 rulings that are not considered determinative with respect to future transactions and have been declared obsolete. 3 The Finding List in C.B. 1970-2, page XI covers the period January-December 1970 instead of January-June 1970. xii Finding List of Obsolete Published Rulings-Con. Office Decision 245, C.B. 1, 183 Social Security Tax (S.S.T.) Ruling Series 69, C.B. 1937-1, 386 77, C.B. 1937-1, 371 Social Security Tax 100, C.B. 1937-1, 418 116, C.B. 1937-1, 374 200, C.B. 1937-2, 437 211, C.B. 1937-2, 440 215, C.B. 1937-2, 443 268, C.B. 1938-1, 473 276, C.B. 1938-1, 443 285, C.B. 1938-1, 459 334, C.B. 1938-2, 293 337, C.B. 1938-2, 343 (Solicitors) Law Opinion (L.O. or O.) Ruling Series 968, C.B. 2, 212 1092, C.B. I-1, 270 Solicitor's Memorandum (S.M. or S.) Ruling Series 2846, C.B. IV–1, 102 4499A, C.B. V-1, 56 Solicitor's Recommendation (S.R.) Ruling Series 1509, C.B. III-2, 44 2165, C.B. IV—I, 114 xili Decisions of the Tax Court Published in the Internal Revenue Bulletin From January 1, 1971, to December 31, 1971 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 acquiescenses in adverse decisions shall be relied on by Revenue officers and others concerned as conclusions of the Service only to the application of the law to the facts in the particular case. Caution should be exercised in extending the application of the decision to a similar case unless the facts and circumstances are substantially the same, and consideration should be given to the effect of new legislation, regulations, and rulings as well as subsequent court decisions and actions thereon. Acquiescence in a decision means acceptance by the Service of the conclusion reached, and does not necessarily mean acceptance 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: |