G.C.M. 22364, C.B. 1941-1, 296- Mimeograph 5019, C.B. 1940-1, 198. Rev. Proc. 64-31, C.B. 1964-2, 947Rev. Proc. 64-46, C. B. 1964-2, 983---| Rev. Proc. 66-32, C.B. 1966–2, 1213Rev. Proc. 66-36, C. B. 1966–2, 1237Rev. Proc. 66-37, C.B. 1966–2, 1238Rev. Proc. 66-38, C. B. 1966–2, 1242 Rev. Proc. 67-21, C.B., 1967-1, 601- Rev. Proc. 67-22, C.B. 1967-1, 611- Rev. Proc. 67-23, C.B. 1967-1, 618- Rev. Rul. 197, C. B. 1953-2, 220Rev. Rul. 54-12, C.B. 1954-1, 93. Rev. Rul. 54-441, C. B. 1954-2, 101. Rev. Rul. 55-323, C.B. 1955-1, 603-Rev. Rul. 55-571, C.B. 1955-2, 44-. Denotes Revenue Procedure. Superseded 67-429. guished. Superseded. 67-35*Amended..- 67-29*. Superseded. 67-42*. Superseded. 67-31*. Superseded. 67-34*. Superseded. 67-38*. Superseded. 67-36*. Superseded 67–396_. 351 218 67-442 65 82 205 184 220 127 408 67–379. 127 67-255 270 662 642 679 644 661 669 666 FINDING LIST OF PREVIOUSLY PUBLISHED RULINGS CURRENTLY MENTIONED-Continued Rev. Rul. 58-299, C.B. 1958-1, 436-- Rev. Rul. 65-178, C. B. 1965–2, 94.. Rev. Rul. 66-193, C. B. 1966–2, 533.- Distin guished. Amplified.. 67-283 Amplified.. 67-350 Superseded. 67-232Revoked._. 67-412. Amplified... 67-426. Amplified.. 67-340. Amplified... 67-372Superseded. 67-386Modified---| 67-284. Modified.. 67-420 guished. Superseded 67-245Superseded. 67-348Modified_. 67-454 Superseded. 67-453. Superseded. 67-356. Superseded. 67-452. Distin 67-255-- 270 guished. Distin 67-301 146 guished. Revoked... 67-282 363 Supple 67-324. 112 mented. Superseded 380 58 365 317 149 147 365 445 55 63 FINDING LIST OF OBSOLETE PUBLISHED RULINGS 1 (Rev. Proc. 67-6, C.B. 1967-1, 576) The following is an updated complete list of rulings which have been declared obsolete in accordance with the program announced in Revenue Procedure 67-6 for the review of rulings published prior to 1953. 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 which are identified as follows: Sales Tax Rulings Bulletin No. ST-1-20 (December, 1920). Sales Tax Rulings Cumulative Bulletin (January-June, 1921). Sales Tax Rulings Cumulative Bulletin (July-December, 1921). 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. 1 Declared obsolete by Revenue Rulings 67-45, C.B. 1967-1, 372; 67-46, C.B. 1967-1, 377; 67-97, C.B. 1967-1, 380; 67-112, C.B. 1967-1, 381; 67-123, C.B. 1967-1, 383; 67-140, C.B. 1967-1, 387; 67-199, C.B. 1967-1, 390; 67-211, C.B. 1967-1, 399; 67-398. page 419, this Bulletin; 67-406, page 420, this Bulletin; 67-440, page 425, this Bulletin: 67-466, page 427, this Bulletin; 67-467, page 432, this Bulletin. |