Revenue Rulings and Review Procedures (hereinafter referred to as "rulings") that have an effect on previous rulings use the following defined terms to describe the effect: a Amplified describes situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below). Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed. Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them. Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, Abbreviations The following abbreviations in current use and formerly used will appear in material published in the Bulletin. A, B, C, etc.- Names of individuals. Acq. Acquiescence. the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above). Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most com monly used in a ruling that lists previously published rulings that are obsoleted because of changes in law or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted. Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in the new ruling. Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series. Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study. F.A.A.A. Federal Alcohol Adminis- Pub. L.-Public Law. tration Act. FICA-Federal Insurance Contributions Act. F.R.-Federal Register. PS-Pension, profit-sharing, stock bonus or annuity plan ruling. R.E.I.T.-Real Estate Investment Trust. A.R.R.-Committee on Appeals and FUTA-Federal Unemployment Tax Rev. Proc. -Revenue Procedure. Review recommendation. A.T.-Alcohol and tobacco tax ruling. B.T.A.-Board of Tax Appeals. CFR-Code of Federal Regulations. Del. Order-Delegation Order. D.C.-Treasury Department circular. DISC-Domestic International Sales Corporations. E.O.-Executive Order. Act. ERISA-Employee Retirement In- Nonacq. - Nonacquiescence. come Security Act. E.T.-Estate and gift tax ruling. Em. T.-Employment tax ruling. O.D. Office Decision. P.T.E. Prohibited Transactions Exemption. Rev. Rul. Revenue Ruling. R.S. Revised Statute. 42 (Rev. 10), 469 95-497, 382 78-282,235 78-283, 243 95-498, 392 78-284, 253 95-499, 393 78-285, 137 95-502, 393 78-286, 145 95-510, 398 78-287, 146 95-524, 399 78-288, 179 95-565, 399 78-289, 180 95-599, 403 78-290, 183 95-602, 415 78-291, 186 95-615, 415 78-292, 233 95-616, 435 78-293, 266 95-628, 435 78-294, 141 95-630, 446 78-295, 165 51 (Rev. 2), 470 60 (Rev. 3), 470 60 (Rev. 4), 471 66 (Rev. 7), 472 66 (Rev. 8), 473 75 (Rev. 8), 474 77 (Rev. 10), 475 77 (Rev. 11), 475 93 (Rev. 4), 475 93 (Rev. 5), 475 97 (Rev. 15), 476 97 (Rev. 16), 477 100 (Rev. 2), 478 101 (Rev. 1), 478 107 (Rev. 3), 479 107 (Rev. 4), 479 Revenue Procedures: 109 (Rev. 3), 479 109 (Rev. 4), 480 78-14, 486 78-301, 103 111 (Rev. 4), 480 78-15, 488 78-302, 94 112 (Rev. 5), 481 78-16, 489 78-303, 122 113 (Rev. 5), 481 78-17.490 78-304, 169 113 (Rev. 6), 482 78-18, 491 78-305, 172 116 (Rev. 2), 482 78-19, 491 78-306, 218 130 (Rev. 1), 482 78-20, 498 78-307, 222 136 (Rev. 3), 483 78-21, 499 78-308, 259 139 (Rev. 4), 483 78-22, 499 78-309, 123 156, Amend. 8, 483 78-23, 503 78-310, 173 157 (Rev. 2), 484 78-24, 503 78-311, 260 160 (Rev. 2), 484 78-25, 505 78-312, 265 Rev. Ruls.-Continued 78-313, 7 78-314, 269 Rev. Ruls. Continued 78-427, 176 70-429 78-428, 177 78-315, 271 78-429, 178 78-316, 304 78-430, 181 78-317, 335 78-431, 230 78-318, 345 78-432, 69 78-319, 184 78-433, 121 78-320, 189 78-434, 179 78-321, 202 78-435, 181 Rev. Ruls.-Continued 78-370, 336 78-371, 344 78-372, 93 78-373, 108 78-374, 67 78-375, 130 78-376, 149 78-377, 208 78-378, 229 78-379, 238 78-380, 265 78-381, 347 78-382, 111 78-383, 142 78-384, 174 78-385, 174 78-386, 179 78-387, 270 78-388, 110 78-389, 125 78-390, 220 78-391, 245 78-392, 251 78-393, 262 78-394, 264 78-395, 270 78-396, 114 78-397, 150 78-398, 237 78-399, 250 78-400, 7 78-401, 127 78-402, 138 78-403. 153 78-404, 156 7552, 158 78-405, 161 7553, 11 78-406, 157 7554, 7.1 78-407, 185 7555, 199 78-408, 203 7556, 133 78-409, 234 7557, 308 78-410, 347 7558, 206 78-411, 112 7559, 309 78-412, 166 7560, 16 78-413, 167 7561, 311 78-414, 213 7562, 105 78-415, 70 7563, 305 78-416, 103 7564, 19 78-417, 120 7565, 154 78-418, 236 7566, 263 78-419, 244 7567, 320 78-420, 67 7568, 205 78-364, 78-421, 100 7569, 216 78-365, 254 78-422, 129 7570, 210 78-366, 241 78-423, 194 78-367, 249 78-424, 197 Treasury Department Orders: 78-368, 261 78-425, 113 150-87(A), 568 78-369, 324 78-426, 175 240 (Rev. 1), 568 Delegation Orders 3 (Rev. 2) Superseded by 3 (Rev. 3), 463 4 (Rev. 4) Superseded by 4 (Rev. 5), 463 4 (Rev. 5) Superseded by 4 (Rev. 6), 465 5 (Rev. 8) Superseded by 5 (Rev. 9), 466 8 (Rev. 4) Superseded by 8 (Rev. 5), 467 8 (Rev. 5) Superseded by 8 (Rev. 6), 467 14 Superseded by 14 (Rev. 1), 467 23 (Rev. 6) Superseded by 23 (Rev. 7), 468 35 (Rev. 7) Superseded by 35 (Rev. 8), 468 35 (Rev. 8) Superseded by 35 (Rev. 9), 468 42 (Rev. 7) Superseded by 42 (Rev. 8), 469 42 (Rev. 8) Superseded by 42 (Rev. 9), 469 42 (Rev. 9) Superseded by 42 (Rev. 10), 469 51 (Rev. 1) Superseded by 51 (Rev. 2), 470 60 (Rev. 2) Superseded by 60 (Rev. 3), 470 60 (Rev. 3) Superseded by 60 (Rev. 4), 471 66 (Rev. 6) Superseded by 66 (Rev. 7), 472 66 (Rev. 7) Superseded by 66 (Rev. 8), 473 75 (Rev. 7) Superseded by 75 (Rev. 8), 474 Delegation Orders-Continued 77 (Rev. 9) Superseded by 77 (Rev. 10), 475 77 (Rev. 10) Superseded by 77 (Rev. 11), 475 93 (Rev. 3) Superseded by 93 (Rev. 4) 97 (Rev. 14) Superseded by 97 (Rev. 15), 476 97 (Rev. 15) Superseded by 97 (Rev. 16), 477 100 (Rev. 1) Superseded by 100 (Rev. 2), 478 101 Superseded by 101 (Rev. 1), 478 107 (Rev. 2) Superseded by 107 (Rev. 3), 479 107 (Rev. 3) Superseded by 107 (Rev. 4), 479 109 (Rev. 2) Superseded by 109 (Rev. 3), 479 109 (Rev. 3) Superseded by 109 (Rev. 4), 479 111 (Rev. 3) Superseded by 111 (Rev. 4), 480 112 (Rev. 4) Superseded by 112 (Rev. 5), 481 113 (Rev. 4) Superseded by 113 (Rev. 5), 481 113 (Rev. 5) Superseded by 113 (Rev. 6), 482 130 Superseded by 130 (Rev. 1), 482 136 (Rev. 2) Superseded by 136 (Rev. 3), 483 Finding List * Current Action on Previously Published Rulings -Continued Rev. Procs.-Continued 77-7 Modified by Rev. Proc. 78-39, 542 77-30 Clarified by Rev. Proc. 78-18, 491 Rev. Proc. 78-23, 503 77-42 Superseded by Rev. Proc. 78-29, 526 77-43 Superseded by Rev. Proc. 78-30, 529 77-47 Modified by Rev. Proc. 78-20, 498 Rev. Proc. 78-38, 542 78-20 Superseded by Rev. Ruls.-Continued 65-258 Revoked by 78-278, 134 66-90 Modified by 78-301, 103 66-110 Amplified by 78-420, 67 66-171 Obsoleted by 78-381, 347 66-284 Amplified by 78-441, 152 66-369 Amplified by 78-335, 254 67-154 Amplified by 78-420, 67 67-382 Distinguished by 78-275, 221 68-563 Amplified by 78-385, 174 68-620 Amplified by 78-352, 168 71-5 Revoked by 78-378, 229 Rev. Proc. 78-38, 542 Revenue Rulings 56-467 Superseded by 78-276, 256 59-361 Distinguished by 78-377, 208 60-261 Superseded by 78-389, 125 60-322 Distinguished by 78-402, 138 61-213 Revoked by 78-301, 103 62-81 Amplified by 78-267, 171 62-82 Amplified by 78-267, 171 62-128 Revoked by 78-280, 139 64-156 Obsoleted by 78-381, 347 64-328 Amplified by 78-420, 67 65-61 Distinguished by 78-426, 175 65-124 Modified by 78-301, 103 71-281 Distinguished by 78-266, 123 72-57 Modified by 78-351, 148 72-420 Obsoleted by 73-69 73-186 73-270 73-342 Obsoleted by 74-485 75-59 Amplified by |