Internal Revenue Service
Revenue Ruling

TaxLinks.com   sm

 Rev. Rul. 57-28

1957-1 C.B. 193

Sec. 461

Full Text

Rev. Rul. 57-28

In Revenue Ruling 56-315, C.B. 1956-2, 304, the Internal Revenue Service stated that the provisions of Revenue Ruling 54-608, C.B. 1954-2, page 8, relating to the accrual of vacation pay, would not be applicable to taxable years ending prior to January 1, 1957. Under authority of section 7805(b) of the Internal Revenue Code of 1954, the inapplicability of Revenue Ruling 54-608 is hereby further extended for a period of six months and, accordingly, that ruling will not be applicable to taxable years ending prior to July 1, 1957.