Internal Revenue Service
Revenue Ruling
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smRev. Rul. 66-22
1966-1 C.B. 354
IRS Headnote
List of 7 obsolete Revenue Rulings and 5 obsolete Revenue Procedures concerning tobacco materials, tobacco products, and cigarette papers and tubes, published in C.B. 1962-1 through C.B. 1964-2.
Revenue Ruling 62-172, C.B. 1962-2, 352, supplemented.
Full Text
Rev. Rul. 66-22
Because of changes in the law and regulations relating to tobacco under Chapter 52 of the Internal Revenue Code of 1954, a review of the tobacco Revenue Rulings and Revenue Procedures has been made.
Special consideration has been given to the effect of the Excise Tax Reduction Act of 1965, Public Law 89-44, C.B. 1965-2, 568, which, in part, repealed the tax on manufactured tobacco and discontinued controls on tobacco materials effective January 1, 1966.
On the basis of the review, it has been determined that the following Revenue Rulings and Procedures have no applications to the law and regulations now in effect, or the situation no longer exists, or they are unnecessary since the subject matter of the Ruling or Procedures is now specifically covered by regulations. These Revenue Rulings and Revenue Procedures are therefore found to be no longer in effect and are hereby declared to be obsolete, as follows:
Revenue Cumulative
Ruling Bulletin
Number Citation
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62-64 C.B. 1962-1, 280.
64-15 C.B. 1964-1, (Part 1), 576.
64-18 C.B. 1964-1, (Part 1), 577.
64-19 C.B. 1964-1, (Part 1), 578.
64-25 C.B. 1964-1, (Part 1), 591.
64-26 C.B. 1964-1, (Part 1), 592.
64-27 C.B. 1964-1, (Part 1), 593.
Revenue Cumulative
Procedure Bulletin
Number Citation
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62-6 C.B. 1962-1, 427.
64-7 C.B. 1964-1, (Part 1), 665.
64-8 C.B. 1964-1, (Part 1), 666.
64-9 C.B. 1964-1, (Part 1), 666.
64-33 C.B. 1964-2, 958.
Revenue Ruling 62-172, C.B. 1962-2, 352, is hereby supplemented.