Internal Revenue Service
Revenue Ruling
TaxLinks.com
smRev. Rul. 67-97
1967-1 C.B. 380
IRS Headnote
In accordance with the program announced in Revenue Procedure 67-6, page 576, this Bulletin, listed rulings published prior to 1953, relating to estate and gift taxes, are declared to be obsolete.
Full Text
Rev. Rul. 67-97
Revenue Procedure 67-6, page 576, this Bulletin, announced a program for reviewing rulings published in the Internal Revenue Bulletin prior to 1953 for the primary purpose of identifying and declaring obsolete those rulings which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.
In accordance with that program and based on the review of certain rulings which have primary application in the estate and gift tax area, the rulings listed below are hereby declared to be obsolete.
Estate and Gift Tax (E.T.) Ruling Series
--------------------------------------------------------------------
E.T. No. C.B. Citation
--------------------------------------------------------------------
1 II-2, 320 (1923)
3 XII-2, 279 (1933)
5 XIII-2, 369 (1934)
6 XIV-1, 381 (1935)
9 1937-1, 300
10 1937-2, 469
11 1937-2, 470
14 1940-1, 221
16 1940-1, 232
17 1940-1, 231
20 1947-2, 207
21 1948-2, 156
22 1949-2, 113
23 1950-1, 133
--------------------------------------------------------------------
General Counsel's or Chief Counsel's Memorandum (G.C.M.)
Ruling Series
--------------------------------------------------------------------
G.C.M. No. C.B. Citation
--------------------------------------------------------------------
674 V-2, 237 (1926)
681 V-2, 228 (1926)
1164 VI-1, 315 (1927)
2027 VI-2, 332 (1927)
4784 VIII-2, 385 (1929)
8481 X-1, 451 (1931)
13147 XIII-1, 358 (1934)
15773 XIV-2, 353 (1935)
16932 XV-2, 299 (1936)
17817 1937-1, 281
19715 1938-1, 499
27242 1952-1, 160
--------------------------------------------------------------------
Income Tax (I.T.) Ruling Series
--------------------------------------------------------------------
I.T. No. C.B. Citation
--------------------------------------------------------------------
2145 IV-1, 43 (1925)
2553 IX-2, 101 (1930)
--------------------------------------------------------------------
Mimeograph (Mim.) Ruling Series
--------------------------------------------------------------------
Mim. No. C.B. Citation
--------------------------------------------------------------------
4261 XIII-2, 371 (1934)
6105 1947-1, 153
--------------------------------------------------------------------
Solicitor's Memorandum (S.M.) Ruling Series
--------------------------------------------------------------------
S.M. No. C.B. Citation
--------------------------------------------------------------------
2738A V-2, 241 (1926)
--------------------------------------------------------------------
Other estate and gift tax rulings are currently being reviewed. Therefore, failure to include in the foregoing lists any estate or gift tax ruling published prior to 1953 should not be taken to imply that such ruling has been determined to have continuing application to future transactions.