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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.

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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.
C.B.-Cumulative Bulletin.

CFR-Code of Federal Regulations.
C.T.-Carriers Taxing Act of 1937.
Ct.D. Court Decision.

Del. Order-Delegation Order.

D.C.-Treasury Department circular. DISC-Domestic International Sales

Corporations.

E.O.-Executive Order.

Act.

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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.

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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

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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

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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), 475

93 (Rev. 4)
Superseded by
93 (Rev. 5), 475

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

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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
78-381, 347

73-69
Modified by
78-355, 195

73-186
Amplified by
78-260.99

73-270
Revoked by
78-293, 266

73-342

Obsoleted by
78-308, 259

74-485
Modified by
78-347, 101

75-59

Amplified by
78-267, 171

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