Internal Revenue Service
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 Rev. Rul. 69-30

1969-1 C.B. 306

Sec. 501
Sec. 521
Sec. 7805

IRS Headnote

Additional obsolete rulings relating primarily to exempt organizations are listed.

Full Text

Rev. Rul. 69-30

Revenue Procedure 67-6, C.B. 1967-1, 576, announced a program for reviewing rulings published in the Internal Revenue Bulletin prior to 1953 for the purpose of identifying and declaring obsolete those rulings that, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.

In accordance with that program those rulings dealing primarily with the exempt organizations area have been under review. Certain rulings have been found that are not determinative with respect to future transactions. To date, Revenue Ruling 67-46, C.B. 1967-1, 377, and Revenue Ruling 68-207, C.B. 1968-1, 577, have been published, declaring these rulings obsolete.

Upon further review of rulings dealing primarily with the exempt organizations area, the additional rulings listed below have been found to be not determinative with respect to future transactions because (1) the applicable statutory provisions or regulations have been changed; (2) the ruling position is specifically covered by statute, regulations, or a subsequent published position; (3) the facts set forth are not sufficient to permit application of the current statute and regulations; or (4) the ruling relates solely to the tax status of a named organization. They are hereby declared obsolete.

Appeals and Review Recommendation (A.R.R.) Ruling Series

A.R.R.

301, C.B. 3, 188.
477, C.B. 4, 264.
1072, C.B. I-2, 185.

General Counsel's or Chief Counsel's Memorandum (G.C.M.) Ruling
Series

G.C.M.

557, C.B. V-2, 71.
4741, C.B. VII-2, 152.

Income Tax (I.T.) Ruling Series

I.T.

1579, C.B. II-1, 155.
2113, C.B. III-2, 232.
2117, C.B. III-2, 229.
2296, C.B. V-2, 65.
2310, C.B. V-2, 68.
2550, C.B. IX-2, 123.
2557, C.B. X-1, 149.
2603, C.B. X-2, 161.
2906, C.B. XIV-2, 116.
2916, C.B. XIV-2, 121.
2937, C.B. XIV-2, 123.
3220, C.B. 1938-2, 164.
3411, C.B. 1940-2, 103.
3499, C.B. 1941-2, 78.
(Solicitor's) Law Opinion (L.O.) Ruling Series

L.O.

792, C.B. 1, 205.

Office Decision (O.D.) Ruling Series

O.D.

108, C.B. 1, 203.
177, C.B. 1, 194.
508, C.B. 2, 207.
510, C.B. 2, 209.
1102, C.B. 5, 204.
1142, C.B. 5, 204.

Solicitor's Memorandum (S.M. or S.) Ruling Series

S.M. or S.

952, C.B. 1, 207.
958, C.B. 1, 202.
991, C.B. 1, 198.
2164, C.B. III-2, 206.
3413, C.B. IV-1, 50.

Other rulings published prior to 1953 relating to the exempt organizations area will continue to be reviewed to ascertain those that are inapplicable to future transactions. Therefore, failure to include any particular ruling in the above lists should not be construed as an indication that the ruling necessarily is determinative with respect to future transactions.