Internal Revenue Service
Revenue Ruling
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smRev. Rul. 68-100
1968-1 C.B. 572
Sec. 7805
IRS Headnote
In accordance with the program announced in Revenue Procedure 67-6, C.B. 1967-1, 576, for the review of rulings published prior to 1953, it has been found that listed rulings relating primarily to income and profits taxes are not determinative with respect to future transactions.
Full Text
Rev. Rul. 68-100
Revenue Procedure 67-6, C.B. 1967-1, 576, announced a program for the review of rulings published in the Internal Revenue Bulletin before 1953 with the immediate objective of identifying and publishing lists of those rulings which, although not specifically revoked or superseded, are not considered to be determinative with respect to future transactions.
In accordance with that program and based on a preliminary review of rulings relating primarily to income and profits taxes, the rulings listed below are hereby declared obsolete.
Income Tax (I.T.) ruling series
--------------------------------------------------------------------
I.T. Number C.B. Citation
--------------------------------------------------------------------
2703 XII-2, 39.
2706 XII-2, 393.
2707 XII-2, 394.
2708 XII-2, 40.
2713 XII-2, 394.
2714 XII-2, 394.
2715 XII-2, 394.
2716 XII-2, 409.
2718 XII-2, 395.
2719 XII-2, 414.
2724 XII-2, 415.
2726 XII-2, 42.
2727 XII-2, 55.
2728 XII-2, 397.
2729 XII-2, 418.
2730 XII-2, 397.
2731 XII-2, 43.
2732 XII-2, 45.
2733 XII-2, 46.
2736 XII-2, 190.
2737 XII-2, 199.
2738 XII-2, 420.
2739 XII-2, 400.
2740 XII-2, 401.
2744 XII-2, 402.
2746 XII-2, 422.
2750 XIII-1, 48.
2752 XIII-1, 71.
2753 XIII-1, 90.
2756 XIII-1, 183.
2757 XIII-1, 443.
2758 XIII-1, 66.
2759 XIII-1, 33.
2761 XIII-1, 50.
2763 XIII-1, 44.
2764 XIII-1, 45.
2765 XIII-1, 52.
2769 XIII-1, 133.
2775 XIII-1, 46.
2776 XIII-1, 207.
2780 XIII-1, 41.
2781 XIII-1, 66.
2782 XIII-1, 83.
2783 XIII-1, 54.
2786 XIII-1, 446.
2787 XIII-1, 56.
2788 XIII-1, 56.
2789 XIII-1, 56.
2790 XIII-1, 56.
2794 XIII-1, 72.
2797 XIII-2, 74.
2798 XIII-2, 90.
2800 XIII-2, 60.
2803 XIII-2, 51.
2804 XIII-2, 141.
2806 XIII-2, 78.
2808 XIII-2, 137.
2809 XIII-2, 160.
2810 XIII-2, 283.
2812 XIII-2, 51.
2815 XIII-2, 78.
2816 XIII-2, 101.
2817 XIII-2, 116.
2818 XIII-2, 116.
2820 XIII-2, 77.
2823 XIII-2, 162.
2827 XIII-2, 130.
2828 XIII-2, 51.
2831 XIII-2, 53.
2839 XIII-2, 298.
2847 XIV-1, 148.
2848 XIV-1, 60.
2852 XIV-1, 72.
2855 XIV-1, 72.
2859 XIV-1, 101.
2863 XIV-1, 73.
2864 XIV-1, 94.
2865 XIV-1, 115.
2867 XIV-1, 291.
2870 XIV-1, 288.
2871 XIV-1, 288.
2875 XIV-1, 81.
2879 XIV-1, 64.
2882 XIV-1, 64.
2887 XIV-1, 319.
2893 XIV-1, 205.
2899 XIV-1, 67.
2900 XIV-2, 67.
2902 XIV-2, 67.
2905 XIV-2, 71.
2911 XIV-2, 73.
2913 XIV-2, 77.
2914 XIV-2, 79.
2917 XIV-2, 83.
2921 XIV-2, 151.
2922 XIV-2, 88.
2929 XIV-2, 108.
2934 XIV-2, 63.
2936 XIV-2, 92.
2942 XIV-2, 94.
2943 XIV-2, 96.
Income Tax (I.T.) ruling series
--------------------------------------------------------------------
I.T. Number C.B. Citation
--------------------------------------------------------------------
2945 XIV-2, 96.
2947 XIV-2, 115.
2948 XIV-2, 158.
2950 XV-1, 152.
2951 XV-1, 469.
2952 XV-1, 58.
2953 XV-1, 92.
2954 XV-1, 93.
2956 XV-1, 120.
2957 XV-1, 96.
2962 XV-1, 100.
2965 XV-1, 102.
2967 XV-1, 127.
2968 XV-1, 104.
2972 XV-1, 108.
2974 XV-1, 126.
2977 XV-1, 111.
2978 XV-1, 113.
2981 XV-1, 274.
2982 XV-1, 293.
2983 XV-1, 299.
2990 XV-2, 170.
2991 XV-2, 258.
2997 XV-2, 106.
2998 XV-2, 138.
3002 XV-2, 142.
3003 XV-2, 258.
3004 XV-2, 143.
3007 XV-2, 78.
3008 XV-2, 129.
3012 XV-2, 79.
3016 XV-2, 73.
3018 XV-2, 105.
3019 XV-2, 80.
3020 XV-2, 106.
3025 XV-2, 82.
3027 XV-2, 83.
3028 XV-2, 85.
3029 XV-2, 86.
3030 XV-2, 89.
3031 XV-2, 74.
3032 XV-2, 129.
3037 1937-1, 90.
3043 1937-1, 166.
3046 1937-1, 131.
3048 1937-1, 85.
3050 1937-1, 57.
3051 1937-1, 88.
3052 1937-1, 92.
3054 1937-1, 126.
3057 1937-1, 93.
3058 1937-1, 126.
3063 1937-1, 89.
3064 1937-1, 94.
3065 1937-1, 107.
3068 1937-1, 70.
3070 1937-1, 120.
3073 1937-1, 131.
3076 1937-1, 116.
3078 1937-1, 55.
3081 1937-1, 254.
3086 1937-1, 77.
3087 1937-1, 99.
3088 1937-1, 108.
3090 1937-1, 78.
3091 1937-1, 141.
3095 1937-2, 217.
3098 1937-2, 57.
3101 1937-2, 63.
3102 1937-2, 107.
3103 1937-2, 114.
3105 1937-2, 199.
3107 1937-2, 84.
3110 1937-2, 206.
3116 1937-2, 90.
3117 1937-2, 235.
3125 1937-2, 214.
3127 1937-2, 214.
3128 1937-2, 349.
3130 1937-2, 107.
3132 1937-2, 200.
3133 1937-2, 109.
3145 1937-2, 104.
3147 1938-1, 174.
3148 1938-1, 195.
3149 1938-1, 124.
3150 1938-1, 125.
3151 1938-1, 126.
3155 1938-1, 128.
3164 1938-1, 156.
3169 1938-1, 134.
3181 1938-1, 336.
3183 1938-1, 355.
3187 1938-1, 159.
3198 1938-1, 115.
3203 1938-2, 233.
3204 1938-2, 126.
3205 1938-2, 150.
3213 1938-2, 72.
3214 1938-2, 197.
Income Tax (I.T.) ruling series
--------------------------------------------------------------------
I.T. Number C.B. Citation
--------------------------------------------------------------------
3216 1938 2, 183.
3218 1938-2, 107.
3222 1938-2, 149.
3237 1938-2, 188.
3247 1939-1, 113.
3248 1939-1, 140.
3262 1939-1, 96.
3263 1939-1, 193.
3269 1939-1, 163.
3270 1939-1, 179.
3271 1939-1, 105.
3277 1939-1, 109.
3283 1939-1, 81.
3290 1939-1, 110.
3292 1939-1, 84.
3299 1939-2, 163.
3301 1939-2, 75.
3305 1939-2, 205.
3310 1939-2, 190.
3311 1939-2, 206.
3318 1939-2, 232.
3329 1939-2, 153.
3333 1939-2, 134.
3341 1940-1, 278.
3344 1940-1, 46.
3352 1940-1, 162.
3353 1940-1, 44.
3359 1940-1, 45.
3361 1940-1, 95.
3378 1940-1, 36.
3384 1940-1, 48.
3387 1940-1, 60.
3390 1940-2, 68.
3391 1940-2, 179.
3392 1940-2, 68.
3394 1940-2, 394.
3406 1940-2, 84.
3410 1940-2, 85.
3415 1940-2, 88.
3416 1940-2, 215.
3418 1940-2, 86.
3421 1940-2, 88.
3422 1940-2, 213.
3425 1940-2, 39.
3429 1940-2, 136.
3430 1940-2, 205.
3431 1940-2, 228.
3433 1940-2, 137.
3435 1940-2, 73.
3437 1940-2, 211.
3438 1940-2, 82.
3440 1941-1, 375.
3441 1941-1, 208.
3444 1941-1, 236.
3449 1941-1, 258.
3451 1941-1, 284.
3457 1941-1, 236.
3458 1941-1, 232.
3467 1941-1, 252.
3469 1941-1, 382.
3470 1941-1, 191.
3475 1941-1, 199.
3476 1941-1, 204.
3477 1941-1, 270.
3481 1941-1, 274.
3482 1941-1, 288.
3490 1941-2, 72.
3492 1941-2, 187.
3497 1941-2, 69.
3498 1941-2, 136.
3501 1941-2, 209.
3503 1941-2, 185.
3507 1941-2, 118.
3508 1941-2, 106.
3509 1941-2, 171.
3510 1941-2, 92.
3512 1941-2, 120.
3515 1941-2, 172.
3516 1941-2, 200.
3517 1941-2, 153.
3518 1941-2, 198.
3520 1941-2, 122.
3521 1941-2, 122.
3523 1941-2, 124.
3524 1941-2, 162.
3525 1941-2, 188.
3529 1942-1, 96.
3530 1942-1, 43.
3534 1942-1, 100.
3536 1942-1, 49.
3538 1942-1, 39.
3539 1942-1, 71.
3540 1942-1, 57.
3543 1942-1, 111.
3546 1942-1, 90.
3547 1942-1, 138.
3553 1942-1, 135.
3555 1942-1, 223.
3558 1942-1, 92.
3560 1942-1, 144.
Income Tax (I.T.) ruling series
--------------------------------------------------------------------
I.T. Number C.B. Citation
--------------------------------------------------------------------
3561 1942-1, 137.
3562 1942-2, 76.
3563 1942-2, 115.
3564 1942-2, 87.
3565 1942-2, 135.
3566 1942-2, 157.
3568 1942-2, 112.
3569 1942-2, 68.
3570 1942-2, 161.
3571 1942-2, 108.
3573 1942-2, 109.
3576 1942-2, 162.
3578 1942-2, 155.
3580 1942-2, 95.
3581 1942-2, 88.
3582 1942-2, 77.
3583 1942-2, 189.
3585 1942-2, 158.
3589 1942-2, 72.
3592 1942-2, 74.
3593 1942-2, 90.
3595 1943, 982.
3599 1943, 760.
3604 1943, 154.
3606 1943, 799.
3617 1943, 885.
3618 1943, 1050.
3619 1943, 981.
3621 1943, 617.
3622 1943, 98.
3623 1943, 180.
3624 1943, 438.
3626 1943, 155.
3627 1943, 111.
3629 1943, 109.
3630 1943, 113.
3633 1944, 89.
3640 1944, 464.
3642 1944, 262.
3644 1944, 372.
3672 1944, 511.
3673 1944, 536.
3684 1944, 304.
3688 1944, 401.
3698 1944, 216.
3700 1944, 402.
3704 1945, 368.
3714 1945, 265.
3716 1945, 140.
3718 1945, 314.
3719 1945, 265.
3720 1945, 267.
3723 1945, 122.
3724 1945, 57.
3725 1945, 60.
3727 1945, 70.
3730 1945, 368.
3734 1945, 257.
3741 1945, 124.
3747 1945, 357.
3751 1945, 269.
3765 1945, 270.
3769 1945, 225.
3775 1946-1, 76.
3779 1946-1, 112.
3780 1946-1, 113.
3784 1946-1, 85.
3792 1946-1, 86.
3794 1946-1, 114.
3799 1946-1, 56.
3800 1946-1, 82.
3803 1946-1, 103.
3807 1946-2, 67.
3811 1946-2, 70.
3813 1946-2, 40.
3817 1946-2, 34.
3819 1946-2, 59.
3823 1946-2, 28.
3827 &nb