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Disbarment and Suspension

List:
579, 580

Revenue Rulings-

Continued

71-390, 82
71-391, 186
71–392, 208
71-393, 209
71-394, 211
71–395, 228
71-396, 328
71-397, 63
71-398, 373
71-399, 433
71-400, 358
71-401, 452
71-402, 91
71-403, 91
71-404, 260
71-405, 263
71-406, 269
71-407, 318
71-408, 340
71-409, 454
71-410, 454
71-411, 103
71-412, 170
71-413, 228
71-414, 272
71-415, 322
71-416, 83
71-417, 96
71-418, 125
71-419, 220
71-420, 221
71-421, 229
71-422, 255
71-423, 255
71-424, 455
71-425, 76
71-426, 173
71-427, 183
71–428, 215
71-429, 217
71-430, 219
71-431, 224
71-432, 270
71-433, 325
71-434, 430
71-435, 84
71-436, 85
71-437, 185
71-438, 205
71-439, 321
71-440, 326
71-441, 335
71-442, 336
71-443, 337
71-444, 361
71-445, 375
71-446, 187
71-447, 230
71-448, 130
71-449, 77
71-450, 78
71-451, 217

Revenue Rulings:
71-278, 75
71-279, 81
71-280, 92
71-281, 165
71-282, 166
71-283, 168
71-284, 214
71-285, 248
71-286, 263
71-287, 317
71-288, 319
71-289, 339
71-290, 340
71-291, 343
71-292, 344
71-293, 351
71-294, 167
71-295, 184
71-296, 202
71-297, 213
71-298, 155
71-299, 218
71-300, 238
71-301, 256
71-302, 267
71–303, 272
71-304, 377
71-305, 389
71–306, 76
71-307, 78
71-308, 167
71-309, 168
71-310, 169
71-311, 184
71-312, 187
71-313, 203
71-314, 208
71-315, 271
71-316, 311
71-317, 328
71-318, 357
71-319, 364
71-320, 364
71–321, 369
71-322, 369
71-323, 378
71-324, 410
71-325, 406
71-326, 177
71-327, 185

vi

Revenue Rulings

Continued 71-452, 226 71-453, 292 71-454, 294 71-455, 318 71-456, 354 71-457, 378 71-458, 86 71-459, 212 71-460, 231 71-461, 227 71-462, 238 71-463, 333 71-464, 357 71-465, 372 71-466, 409 71-467, 411 71-468, 115 71-469, 120 71-470, 121 71-471, 122 71-472, 123 71-473, 179 71-474, 215 71-475, 304 71-476, 308 71-477, 479 71-478, 490 71-479, 238 71-480, 327 71-481, 330 71-482, 334 71-483, 337 71-484, 365 71-485, 371 71-486, 372 71-487, 376 71-488, 60 71-489, 64 71-490, 379 71-491, 114 71-492, 127 71-493, 240 71-494, 247 71-495, 311 71-496, 315 71-497, 329 71-498, 434 71-499, 437 71-500, 455 71-501, 186 71-502, 199 71-503, 206 71-504, 231 71-505, 232

Revenue Rulings

Continued 71-506, 233 71-507, 331 71-508, 359 71-509, 361 71-510, 363 71-511, 365 71-512, 366 71-513, 372 71-514, 378 71-515, 222 71-516, 264 71-517, 268 71-518, 293 71-519, 309 71-520, 311 71-521, 313 71-522, 316 71-523, 326 71-524, 346 71-525, 356 71-526, 123 71-527, 174 71-528, 219 71-529, 234 71-530, 237 71-531, 242 71-532, 356 71-533, 413 71-534, 414 71-535, 456 71-536, 78 71-537, 262 71-538, 97 71-539, 199 71-540, 206 71-541, 209 71-542, 214 71-543, 223 71-544, 227 71-545, 235 71-546, 239 71-547, 239 71-548, 250 71-549, 319 71-550, 351 71-551, 354 71-552, 368 71-553, 404 71-554, 405 71-555, 65 71-556, 79 71-557, 80 71-558, 81 71-559, 102

Revenue Rulings

Continued 71-560, 126 71-561, 128 71-562, 173 71-563, 175 71-564, 179 71-565, 266 71-566, 267 71-567, 309 71-568, 312 71-569, 314 71-570, 325 71-571, 347 71-572, 347 71-573, 349 71-574, 432 71-575, 61 71-576, 88 71-577, 129 71-578, 207 71-579, 225 71-580, 235 71-581, 236 71-582, 274 71-583, 312 71-584, 358 71-585, 367 71-586, 380 71-587, 89 71-588, 91 71-589, 94 71-590, 124 71-591, 125 71-592, 127 71-593, 181 71-594, 91 71-595, 223 71-596, 242 71-597, 259 71-598, 261 71-599, 388

Treasury Decisions

Continued 7120, 276 7121, 411 7122, 393 7123, 107 7124, 436 7125, 249 7126, 66 7127, 424 7128, 132 7129, 299 7130, 437 7131, 392 7132, 89 7133, 415 7134, 200 7135, 154 7136, 171 7137, 161 7138, 407 7139, 408 7140, 157 7141, 304 7142, 295 7143, 450 7144, 381 7145, 115 7146, 429 7147, 428 7148, 251 7149, 245 7150, 338

Treasury Department Orders:

107 (Rev. 14), 578 150–71, 578 150–73, 579 150–74, 579

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Tax Conventions:
Trinidad and Tobago, 479

Treasury Decisions: 7117,5 7118, 105 7119, 405

26 CFR- Part 179

Regulations Relating to Ma.

chine Guns, Destructive Devices, and Certain Other Firearms, 457

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Del. Order 5 (Rev. 5) Superseded by Del. Order 5 (Rev. 6), 524 31 (Rev. 2) Superseded by Dei. Order 31 (Rev. 3),

524 31 (Rev. 3) Superseded by Del. Order 31 (Rev. 4),

525 67 (Rev. 7) Superseded by Del. Order 67 (Rev. 8),

526 67 (Rev. 8) Superseded by Del. Order 67 (Rev. 9),

526

I.T.-Continued 2284 Superseded by 71-475, 304 2351 Superseded by 71-515, 222 2701 Superseded by 71-475, 304 2890 Superseded by 71-520, 311 3182 Superseded by 71-504, 231 3249 Superseded by 71–325, 406 3276 Superseded by 71-449, 77 3577 Superseded by 71-415, 322 3611 Superseded by 71-415, 322 3766 Superseded by 71-278, 75 3737 Superseded by 71-456, 354 3798 Superseded by 71-598, 261 3829 Superseded by 71-279, 81 3839 Superseded by 71-525, 356 4108 Modified by 71-416, 83

Mim.
6652
Superseded by
71-572, 347
0.
786
Superseded by
71-516, 264
895
Superseded by
71-589, 94
0.D.
397
Superseded by
71-283, 168
735
Superseded by
71-350, 176

Rev. Proc.

G.C.M.

65-17

236
Superseded by
71-315, 271
3463
Superseded by
71-467, 411
4596
Superseded by
71-335, 250
4805
Superseded by
71-505, 232
5355
Superseded by
71-404, 260
26419
Superseded by
71-466, 409
I.T.
2107
Superseded by
71-430, 219
2266
Superseded by
71-521, 313

Amplified by
Rev. Proc. 71-35, 573
68–38
Supplemented by
Rev. Proc. 71-20, 528
68–39
Supplemented by
Rev. Proc. 71-20, 528
68–42
Supplemented by
Rev. Proc. 71-20, 528
69–6

Amended by
Rev. Proc. 71-31, 570
69–16

Superseded by
Rev. Proc. 71-20, 528
70-21
Superseded by
Rev. Proc. 71-21, 549
70-26
Superseded by
Rev. Proc. 71-27, 566

Finding List of Previously Published Rulings Currently Mentioned— Continued

Rev. Proc.—Continued 70-28 Superseded by Rev. Proc. 71-30, 569 71-9 Superseded by Rev. Proc. 71-23, 551 71-16 Amplified by Rev. Proc. 71-16, Amend

ment I, 527 71-23 Superseded by Rev. Proc. 71-28, 568 Rev. Rul. 46 Superseded by 71-311, 184 247 Superseded by 71-375, 370 54 80 Superseded by 71-449, 77 54-231 Superseded by 71-295, 184 55–128 Superseded by 71-401, 452 56–92 Modified by 71–324, 410 56-133 Superseded by 71-553, 404 56-240 Superseded by 71-401, 452 56-352 Superseded by 71-401, 452

Rev. Rul.

Continued 56-371 Superseded by 71-535, 456 57-48 Superseded by 71-598, 261 57-508 Superseded by 71-435, 84 58–145 Distinguished by 71-532, 356 58-447 Superseded by 71-401, 452 58-452 Modified by 71-594, 91 59-232 Revoked by 71-468, 115 59-278 Superseded by 71-436, 85 59_379 Distinguished by 71-491, 114 60-85 Modified by 71-299, 218 61-47 Revoked by 71-439, 321 61-186 Distinguished by 71-491, 114 63–13 Superseded by 71-412, 170 64-212 Amplified by 71-559, 102

Rev. Rul.

Continued 65–56 Amplified by 71-564, 179 65–141 Modified by 71-299, 218 65–212 Superseded by 71-412, 170 65–264 Revoked by 71-448, 130 66-267 Superseded by 71-572, 347 66_348 Clarified by 71-317, 328 66–364 Modified by 71-472, 123 67–85 Distinguished by 71–344, 94 67–144 Modified by 71-425, 76 67-220 Revoked by 71-359, 61 67-271 Superseded by 71-554, 405 67-386 Modified by 71-409, 454 67-463 Revoked by 71-497, 329 68-44 Modified by 71-299, 218

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