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These principles of tax administration were previously published
in the Internal Revenue Bulletin as Revenue Procedure 64-22,
1964-1 (Part I) C.B. 689. They are restated here to emphasize
their importance to all employees of the Internal Revenue Service.


do not have the force and effect of Treasury De-
partment Regulations, but they may be used as
precedents. Unpublished rulings will not be relied
on, used, or cited as precedents by Service per-
sonnel in the disposition of other cases. In apply-
ing published rulings and procedures, the effect
of subsequent legislation, regulations, court deci-
sions, rulings, and procedures must be consid-
ered, and Service personnel and others concerned
are cautioned against reaching the same conclu-
sions in other cases unless the facts and circum-

stances are substantially the same.

The contents of this publication are not copyrighted and may be
reprinted freely, a citation of the Cumulative Bulletin as the
source would be appropriate.


The Internal Revenue Cumulative Bulletin is prepared in five parts as follows: Part 1.—1954 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1954 other than those pertaining to alcohol, tobacco, and firearms. Arrangement is sequential according to Code and regulations sections. The Code section is shown at the top of each page. Part 11.-1939 Code. This part includes decisions based on provisions of the Internal Revenue Code of 1939 and other laws, except those pertaining to alcohol, tobacco, and firearms. Part III.- Reserved. (This part contained all matters pertaining to alcohol, tobacco, firearms, and explosives prior to the transfer of the Alcohol, Tobacco and Firearms Division from the Internal

Revenue Service to the Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, effective July 1, 1972, Treasury Department Order No. 221, 1972-2 C.B. 899.) Part IV.—Treaties and Tax Legislation. This part is divided into three subparts as follows: Subpart A, Revenue Ruling related to Tax Conventions; Subpart B, Legislation; Subpart C, Committee Reports. House, Senate, and Conference Committee Reports printed in the Bulletin do not include the portion entitled "Changes in Existing Law."

Part V.-Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross-references to these subjects are contained in the other parts and Subparts. Included in this Part is a list of persons disbarred or suspended from practice before the Internal Revenue Service.

The synopses preceding Revenue Rulings, Revenue Procedures, and Court Decisions are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.


The following abbreviations in current use and formerly used will appear in material published in the Bulletin. A, B, C, etc. The names of individuals. A.R.R. Committee on Appeals and Review recom

mendation. A.T. Alcohol and tobacco tax ruling. B.T.A. Board of Tax Appeals. C.B. Cumulative Bulletin. C.F.R. 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. E.T. Estate and gift tax ruling. Em. T. Employment tax ruling. F.A.A.A. Federal Alcohol Administration Act. F.I.C.A. Federal Insurance Contributions Act. F.R. Federal Register. FUTA Federal Unemployment Tax Act. G.C.M. Chief Counsel's memorandum (formerly

General Counsel's memorandum).

I.R.B. Internal Revenue Bulletin.
IR-Mim. Published IR-Mimeograph.
I.T. Income tax ruling.
M, N, X, Y, Z, etc. The names of corporations,

places or businesses, according to context. M.T. Miscellaneous tax ruling. Mim. Published mimeograph. 0.D. Office Decision. P.L. Public Law. PS Pension, profit-sharing, stock bonus or annuity

plan ruling.
Rev. Proc. Revenue Procedure.
Rev. Rul. Revenue Ruling.
R.S. Revised Statute.
S.M. Solicitor's Memorandum.
Sol. Op. Solicitor's Opinion.
S.P.R. Statement of Procedural Rules.
S.R. Solicitor's Recommendation.
S.S.T. Social Security Tax.
S.T. Sales tax ruling.
Stat. Statutes at Large.
T.C. The Tax Court of the United States.
T.D. Treasury Decision.
T.I.R. Technical Information Release.
U.S.C. United States Code.

x and y are used to represent certain numbers and when used with the word "dollars" represent sums of money.

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