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 Rev. Rul. 69-31

1969-1 C.B. 307

Sec. 7805

IRS Headnote

Additional obsolete rulings relating primarily to income and profits taxes are listed.

Full Text

Rev. Rul. 69-31

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immediate objective of identifying and publishing lists of those rulings which, although not specifically revoked or superseded, are not considered to be determinative with respect to future transactions.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 review of rulings relating primarily to income and profits taxes, the rulings listed below are hereby declared obsolete.

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

263, C.B. V-2, 162
341, C.B. V-2, 23
433, C.B. V-2, 177
450, C.B. V-2, 49
535, C.B. V-2, 128
621, C.B. V-2, 5
669, C.B. V-2, 111
715, C.B. V-2, 7
852, C.B. V-2, 57
888, C.B. VI-1, 46
900, C.B. V-2, 181
1022, C.B. VI-1, 12
1030, C.B. VI-1, 26
1175, C.B. VI-1, 80
1210, C.B. VI-2, 60
1215, C.B. VI-1, 195
1387, C.B. VI-1, 48
1637, C.B. VI-1, 166
1736, C.B. VI-2, 11
1802, C.B. VI-1, 219
1881, C.B. VII-1, 42
1940, C.B. VII-1, 46
1977, C.B. VI-2, 168
2008, C.B. VII-1, 209
2042, C.B. VI-2, 182
2308, C.B. VI-2, 229
2364, C.B. VI-2, 26
2367, C.B. VI-2, 172
2405, C.B. VI-2, 10
2448, C.B. VI-2, 69
2453, C.B. VI-2, 35
2463, C.B. VI-2, 170
2509, C.B. VI-2, 235
2641, C.B. VI-2, 16
2705, C.B. VI-2, 174
3016, C.B. VII-1, 90
3034, C.B. VII-1, 104
3048, C.B. VII-1, 60
3098, C.B. VII-1, 164
3111, C.B. VII-1, 112
3412, C.B. VII-1, 49
3421, C.B. VII-1, 106
4120, C.B. VII-2, 108
4196, C.B. VII-2, 241
4208, C.B. VII-2, 142
4363, C.B. VII-2, 185
4797, C.B. VII-2, 121
4842, C.B. VII-2, 103
4935, C.B. VII-2, 112
4983, C.B. VII-2, 136
4993, C.B. VII-2, 106
5060, C.B. VII-2, 64
5215, C.B. VII-2, 97
5426, C.B. VIII-1, 148
5504, C.B. VIII-1 142
5533, C.B. VIII-1, 166
5735, C.B. VIII-1, 203
5761, C.B. VIII-1, 109
5792, C.B. VIII-1, 163
6020, C.B. VIII-1, 63
6275, C.B. VIII-1, 86
6582, C.B. VIII-2, 200
6630, C.B. VIII-2, 179
6658, C.B. VIII-2, 309
6677, C.B. VIII-2, 172
6770, C.B. VIII-2, 195
6811, C.B. IX-1, 136
6952, C.B. VIII-2, 192
7071, C.B. VIII-2, 106
7098, C.B. VIII-2, 107
7101, C.B. VIII-2, 202
7133, C.B. VIII-2, 85
7167, C.B. VIII-2, 110
7309, C.B. IX-1, 198
7373, C.B. IX-1, 132
7407, C.B. IX-1, 90
7408, C.B. X-1, 108
7411, C.B. IX-1, 98
7421, C.B. IX-2, 104
7448, C.B. IX-1, 97
7451, C.B. IX-1, 81
7465, C.B. IX-1, 95
7475, C.B. IX-1, 177
7498, C.B. IX-1, 102
7514, C.B. IX-1, 111
7527, C.B. IX-1, 99
7616, C.B. IX-1, 219
7630, C.B. IX-2, 107
7678, C.B. IX-2, 360
7925, C.B. IX-1, 110
8031, C.B. IX-1, 204
8066, C.B. IX-2, 316
8131, C.B. IX-1, 142
8209, C.B. IX-2, 326
8364, C.B. IX-2, 118
8655, C.B. IX-2, 211
8668, C.B. IX-2, 93
8689, C.B. IX-2, 333
8739, C.B. IX-2, 131
8826, C.B. IX-2, 194
9087, C.B. X-1, 238
9114, C.B. X-1, 137
9490, C.B. X-1, 208
9621, C.B. X-2, 111
9656, C.B. X-2, 127
9822, C.B. X-2, 140
9958, C.B. X-2, 158
10063, C.B. X-2, 159
10129, C.B. XI-1, 38
10168, C.B. XI-1, 17
10198, C.B. XI-1, 158
10260, C.B. XI-1, 79
10299, C.B. XI-1, 104
10431, C.B. XI-1, 37
10433, C.B. XI-2, 193
10486, C.B. XI-1, 14
10557, C.B. XI-1, 21
10607, C.B. XI-1, 108
10627, C.B. XI-1, 26
10698, C.B. XI-2, 106
10843, C.B. XI-2, 22
10873, C.B. XI-2, 85
10915, C.B. XI-2, 245
10941, C.B. XI-2, 223
11324, C.B. XI-2, 267
11473, C.B. XII-1, 91
11503, C.B. XII-1, 181
11557, C.B. XII-1, 128
11635, C.B. XII-1, 31
11640, C.B. XII-1, 144
11645, C.B. XII-1, 117
11654, C.B. XII-1, 250
11655, C.B. XII-1, 159
11845, C.B. XII-1, 52
11846, C.B. XII-1, 113
11874, C.B. XII-1, 35
12206, C.B. XII-2, 395
12300, C.B. XII-2, 30
12309, C.B. XII-2, 74
12420, C.B. XIII-1, 109
12605, C.B. XIII-1, 166
12737, C.B. XIII-1, 120
12771, C.B. XIII-1, 148
12942, C.B. XIII-1, 73
13162, C.B. XIII-1, 110
13193, C.B. XIII-1, 218
13308, C.B. XIII-2, 184
13420, C.B. XIII-2, 200
13466, C.B. XIII-2, 144
13469, C.B. XIII-2, 125
13495, C.B. XIII-2, 272
13620, C.B. XIII-2, 179
13742, C.B. XIII-2, 181
13799, C.B. XIII-2, 166
14030, C.B. XIII-2, 135
14607, C.B. XIV-1, 62
14710, C.B. XIV-1, 44
14836, C.B. XIV-1, 45
14893, C.B. XIV-1, 202
15062, C.B. XIV-1, 131
15101, C.B. XIV-2, 65
15430, C.B. XIV-2, 59
15565, C.B. XIV-2, 105
16020, C.B. XV-1, 78
16069, C.B. XV-1, 84
16100, C.B. XV-1, 80
16255, C.B. XV-1, 115
16730, C.B. XV-1, 179
16861, C.B. XV-2, 179
17025, C.B. XV-2, 155
17233, C.B. XV-2, 111
17741, C.B. 1937-1, 157
18120, C.B. 1937-1, 151
18242, C.B. 1937-1, 57
18245, C.B. 1937-1, 70
18417, C.B. 1937-1, 142
18430, C.B. 1937-1, 137
18540, C.B. 1937-1, 140
18657, C.B. 1937-2, 82
19143, C.B. 1937-2, 223
19213, C.B. 1937-2, 220
19367, C.B. 1937-2, 115
19573, C.B. 1938-1, 214
20251, C.B. 1938-2, 169
20296, C.B. 1938-2, 198
20921, C.B. 1939-1, 174
20960, C.B. 1939-2, 175
20965, C.B. 1939-1, 194
20995, C.B. 1939-1, 243
21013, C.B. 1939-1, 101
21040, C.B. 1939-1, 242
21103, C.B. 1939-1, 164
21496, C.B. 1939-2, 169
21799, C.B. 1940-1, 159
22204, C.B. 1940-2, 81
22272, C.B. 1940-2, 214
22853, C.B. 1941-2, 207
22998, C.B. 1942-1, 50
23438, C.B. 1942-2, 188
23523, C.B. 1943, 91
23677, C.B. 1943, 370
23682, C.B. 1943, 1018
23798, C.B. 1943, 1049
23811, C.B. 1943, 1026
24292, C.B. 1944, 162
25008, C.B. 1946-2, 49
25250, C.B. 1947-2, 32
25301, C.B. 1947-2, 83
25579, C.B. 1948-1, 36
26399, C.B. 1950-2, 8
26535, C.B. 1950-2, 31
26595, C.B. 1950-2, 16
27169, C.B. 1952-2, 120

Tax Board Recommendation (T.B.R.) Ruling Series

T.B.R.

12, C.B. 1, 68
22, C.B. 1, 82
34, C.B. 1, 46
35, C.B. 1, 122
42, C.B. 1, 65
47, C.B. 1, 178
55, C.B. 1, 123
64, C.B. 1, 171

Solicitor's Opinion (Sol. Op.) Ruling Series

Sol. Op.

14, C.B. 3, 116
42, C.B. 3, 61
49, C.B. 3, 13
55, C.B. 3, 54
56, C.B. 3, 10
88, C.B. 4, 119
97, C.B. 4, 79
116, C.B. 5, 274
121, C.B. 5, 197
146, C.B. I-2, 160
148, C.B. I-2, 109
149, C.B. II-1, 20
160, C.B. III-2, 60

(Solicitor's) Law Opinion (L.O. or O.) Ruling Series

L.O. (or O.)
780, C.B. 1, 117
812, C.B. 1, 115
816, C.B. 1, 168
844, C.B. 1, 59
912, C.B. 1, 80
928, C.B. 1, 112
962, C.B. 2, 74
972, C.B. 2, 163
979, C.B. 2, 148
995, C.B. 2, 90
1001, C.B. 2, 170
1013, C.B. 2, 181
1014, C.B. 2, 88
1016, C.B. 2, 168
1051, C.B. 3, 205
1082, C.B. I-1, 80
1102, C.B. I-2, 50

Appeals and Review Memorandum (A.R.M.) Ruling Series

A.R.M.

1, C.B. 1, 66
25, C.B. 2, 104
104, C.B. 4, 262
115, C.B. 4, 77
139, C.B. 5, 16
140, C.B. 5, 90
144, C.B. 5, 139
177, C.B. I-2, 57

Tax Board Memorandum (T.B.M.) Ruling Series

T.B.M.

73, C.B. 1, 35
73, C.B. 1, 71

Solicitor's Recommendation (S.R.) Ruling Series

S.R.

1363, C.B. IV-1, 131
1391, C.B. IV-1, 151
2099, C.B. IV-1, 92
3137, C.B. IV-1, 170
3833, C.B. IV-1, 153
6135, C.B. IV-1, 152


8131, C.B. V-1, 22

Treasury Decision (T.D.) Series/*/

T.D.

3112, C.B. 4, 76
3435, C.B. II-1, 50
5208, C.B. 1943, 65

Mimeograph (Mim.) Ruling Series

Mim.

2688, C.B. 4, 209
2934, C.B. I-1, 244
3036, C.B. II-1, 87
3288, C.B. IV-1, 40
3413, C.B. V-1, 29
3584, C.B. VI-2, 72
3645, C.B. VII-2, 101
3654, C.B. VII-2, 103
3659, C.B. VII-2, 66
3800, C.B. IX-1, 119
3853, C.B. X-1, 139
3859, C.B. X-1, 140
3883, C.B. X-2, 180
3931, C.B. XI-1, 33
3986, C.B. XI-2, 29
3995, C.B. XII-1, 25
4022, C.B. XII-1, 25
4146, C.B. XIII-1, 93
4311, C.B. XIV-1, 208
4397, C.B. XIV-2, 46
4409, C.B. XV-1, 150
4429, C.B. XV-1, 98
4435, C.B. XV-1, 143
448, C.B. XV-2, 175
4580, C.B. 1937-1, 62
4587, C.B. 1937-1, 74
4916, C.B. 1939-1 (Part 1), 71
5023, C.B. 1940-1, 14
5091, C.B. 1940-2, 232
5327, C.B. 1942-1, 81
5968, C.B. 1946-1, 25
5972, C.B. 1946-1, 44
5972 (Suppl. 1), C.B. 1946-1, 49
6071, C.B. 1946-2, 31
6083, C.B. 1947-1, 19
6156, C.B. 1947-2, 13
6767, C.B. 1952-1, 111

Internal Revenue Mimeograph (IR-Mim.) Ruling Series

IR-Mim.

38, C.B. 1952-2, 70

Office Decision (O.D.) Ruling Series

O.D.

6, C.B. 1, 37
8, C.B. 1, 56
11, C.B. 1, 66
15, C.B. 1, 71
20, C.B. 1, 67
30, C.B. 1, 83
36, C.B. 1, 81
39, C.B. 1, 150
44, C.B. 1, 150
48, C.B. 1, 160
51, C.B. 1, 175
52, C.B. 1, 180
56, C.B. 1, 182
96, C.B. 1, 9
97, C.B. 1, 79
98, C.B. 1, 43
120, C.B. 1, 84
121, C.B. 1, 97
126, C.B. 1, 151
129, C.B. 1, 175
134, C.B. 1, 75
138, C.B. 1, 124
139, C.B. 1, 160
140, C.B. 1, 174
156, C.B. 1, 181
185, C.B. 1, 151
187, C.B. 1, 174
195, C.B. 1, 67
215, C.B. 1, 104
216, C.B. 1, 126
217, C.B. 1, 151
236, C.B. 1, 5
241, C.B. 1, 125
243, C.B. 1, 160
265, C.B. 1, 71
275, C.B. 1, 159
278, C.B. 1, 175
279, C.B. 1, 183
285, C.B. 1, 189
290, C.B. 1, 75
297, C.B. 1, 126
299, C.B. 1, 151
308, C.B. 1, 43
316, C.B. 1, 175
319, C.B. 1, 247
327, C.B. 1, 83
334, C.B. 1, 9
345, C.B. 1, 151
357, C.B. 2, 160
368, C.B. 2, 94
374, C.B. 2, 127
379, C.B. 2, 77
388, C.B. 2, 116
399, C.B. 2, 156
407, C.B. 2, 11
409, C.B. 2, 77
414, C.B. 2, 187
421, C.B. 2, 105
422, C.B. 2, 159
423, C.B. 2, 195
425, C.B. 2, 198
426, C.B. 2, 198
432, C.B. 2, 84
433, C.B. 2, 91
444, C.B. 2, 11
446, C.B. 2, 87
450, C.B. 2, 105
451, C.B. 2, 157
452, C.B. 2, 157
454, C.B. 2, 170
465, C.B. 2, 152
471, C.B. 2, 26
474, C.B. 2, 159
478, C.B. 2, 26
482, C.B. 2, 77
490, C.B. 2, 85
505, C.B. 2, 121
506, C.B. 2, 132
507, C.B. 2, 174
518, C.B. 2, 188
526, C.B. 2, 130
542, C.B. 2, 72
544, C.B. 2, 93
546, C.B. 2, 157
552, C.B. 2, 73
555, C.B. 2, 130
560, C.B. 2, 175
563, C.B. 2, 193
569, C.B. 3, 108
571, C.B. 3, 156
593, C.B. 3, 130
598-A, C.B. 3, 9
599, C.B. 3, 15
602, C.B. 3, 93
603, C.B. 3, 130
612, C.B. 3, 120
620, C.B. 3, 9
627, C.B. 3, 104
629, C.B. 3, 158
640, C.B. 3, 195
646, C.B. 3, 90
654, C.B. 3, 13
665, C.B. 3, 194
667, C.B. 3, 52
669, C.B. 3, 187
680, C.B. 3, 213
698, C.B. 3, 159
712, C.B. 3, 188
713, C.B. 3, 214
717, C.B. 3, 114
719, C.B. 3, 139
722, C.B. 3, 211
727, C.B. 3, 53
730, C.B. 3, 140
731, C.B. 3, 210
746, C.B. 3, 49
749, C.B. 3, 229
754, C.B. 3, 195
755, C.B. 3, 212
775, C.B. 4, 214
776, C.B. 4, 214
779, C.B. 4, 155
785, C.B. 4, 130
790, C.B. 4, 10
791, C.B. 4, 76
795, C.B. 4, 155
797, C.B. 4, 214
800, C.B. 4, 13
805, C.B. 4, 119
806, C.B. 4, 223
808, C.B. 4, 226
814, C.B. 4, 84
817, C.B. 4, 110
831, C.B. 4, 234
835, C.B. 4, 88
843, C.B. 4, 123
849, C.B. 4, 123
857, C.B. 4, 160
862, C.B. 4, 85
864, C.B. 4, 211
865, C.B. 4, 212
868, C.B. 4, 10
878, C.B. 4, 124
886, C.B. 4, 11
892, C.B. 4, 209
893, C.B. 4, 212
896, C.B. 4, 9
905, C.B. 4, 212
914, C.B. 4, 85
915, C.B. 4, 85
921, C.B. 4, 86
924, C.B. 4, 212
925, C.B. 4, 213
931, C.B. 4, 11
934, C.B. 4, 173
943, C.B. 4, 163
945, C.B. 4, 44
952, C.B. 4, 209
957, C.B. 4, 84
967, C.B. 5, 186
972, C.B. 5, 104
975, C.B. 5, 195
977, C.B. 5, 67
978, C.B. 5, 135
983, C.B. 5, 102
984, C.B. 5, 171
997, C.B. 5, 84
998, C.B. 5, 86
1010, C.B. 5, 100
1020, C.B. 5, 172
1021, C.B. 5, 174
1023, C.B. 5, 196
1028, C.B. 5, 83
1029, C.B. 5, 85
1033, C.B. 5, 175
1037, C.B. 5, 101
1041, C.B. 5, 190
1076, C.B. 5, 138
1083, C.B. 5, 9
1084, C.B. 5, 189
1091, C.B. 5, 139
1110, C.B. 5, 199
1112, C.B. 5, 55
1114, C.B. 5, 103
1117, C.B. 5, 121
1122, C.B. 5, 121
1124, C.B. 5, 177
1128, C.B. 5, 199
1134, C.B. 5, 122
1135, C.B. 5, 174
1136, C.B. 5, 56
1145, C.B. 5, 17
1148, C.B. 5, 141

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

S.M. or S.

923, C.B. 1, 108
957, C.B. 1, 65
961, C.B. 1, 180
1001, C.B. 1, 193
1048, C.B. 1, 101
1052, C.B. 1, 146
1068, C.B. 1, 5
1088, C.B. 1, 176
1160, C.B. 1, 8
1176, C.B. 1, 147
1202, C.B. 1, 148
1229-A, C.B. 2, 175
1246, C.B. 2, 149
1337, C.B. 2, 9
1361, C.B. 2, 11
1371, C.B. 2, 178
1374, C.B. 2, 96
1428, C.B. IV-1, 101
1699, C.B. III-1, 223
1724, C.B. III-2, 1
1742, C.B. III-1, 155
1812, C.B. III-1, 234
2045, C.B. III-1, 231
2160, C.B. III-2, 151
2199, C.B. III-2, 100
2291, C.B. III-2, 6
2395, C.B. III-2, 85
2423, C.B. III-2, 157
2498, C.B. III-2, 159
2522, C.B. III-2, 23
2597, C.B. III-2, 2
2663, C.B. III-2, 107
2670, C.B. III-2, 80


2699, C.B. IV-1, 189
2680, C.B. III-2, 110
2680A, C.B. IV-1, 147
2766, C.B. III-2, 153
2964, C.B. IV-1, 171
3024, C.B. IV-1, 12
3141A, C.B. IV-2, 183
3256, C.B. IV-1, 186
3303, C.B. IV-1, 132
3317A, C.B. IV-2, 195
3391, C.B. IV-1, 42
3434, C.B. IV-1, 29
3570, C.B. IV-2, 35
3678, C.B. IV-2, 57
3790, C.B. IV-2, 61
3883, C.B. IV-2, 125
3917, C.B. IV-2, 189
4078, C.B. V-1, 226
4088, C.B. IV-2, 26
4104, C.B. IV-2, 8
4122, C.B. V-1, 55
4173, C.B. IV-2, 200
4241, C.B. IV-2, 191
4277, C.B. IV-2, 58
4297, C.B. IV-2, 130
4445, C.B. IV-2, 158
4510, C.B. IV-2, 185
4527, C.B. IV-2, 29
4591, C.B. IV-2, 160
4623, C.B. IV-2, 40
4640, C.B. V-1, 60
4644, C.B. V-1, 277
4892, C.B. V-1, 275
4941, C.B. V-1, 61
4946, C.B. V-1, 28
4946A, C.B. V-1, 28
5042, C.B. V-1, 68
5382, C.B. V-1, 8
5411, C.B. V-1, 271
5632, C.B. V-1, 193
5680, C.B. V-1, 32

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

A.R.R.

14, C.B. 2, 56
96, C.B. 2, 129
113, C.B. 2, 114
126, C.B. 2, 44
182, C.B. 3, 111
242, C.B. 3, 156
249, C.B. 3, 145
257, C.B. 3, 15
266, C.B. 3, 131
280, C.B. 3, 203
284, C.B. 3, 208
366, C.B. 4, 100
379, C.B. 4, 203
398, C.B. 4, 156
404, C.B. 4, 157
444, C.B. 4, 159
479, C.B. 5, 146
492, C.B. 4, 108
571, C.B. 5, 181
572, C.B. 5, 172
588, C.B. 5, 135
604, C.B. 5, 136
651, C.B. 5, 274
676, C.B. 5, 128
684, C.B. 5, 184
706, C.B. 5, 265
719, C.B. I-1, 119
755, C.B. I-1, 225
909, C.B. I-1, 135
916, C.B. I-1, 208
999, C.B. I-2, 84
1122, C.B. I-2, 142
2245, C.B. II-1, 61
2318, C.B. II-1, 82
2503, C.B. II-2, 131
2773, C.B. II-2, 1
2849, C.B. II-2, 119
2895, C.B. II-2, 233
2962, C.B. II-2, 128
3131, C.B. II-2, 32
3211, C.B. II-2, 136
3293, C.B. II-2, 165
4919, C.B. III-1, 24
6158, C.B. III-1, 75
6207, C.B. III-1, 62
7895, C.B. III-2, 114

The purpose of this declaration of obsoleteness is to make it clear to all concerned that the above-listed rulings are not determinative with respect to future transactions. It is not the purpose of this Revenue Ruling to determine the applicability of any of the listed rulings to past transactions.

As stated in Revenue Procedure 67-6, many of the older published rulings have become obsolete for various reasons. In the case of this particular Revenue Ruling, most of the listed old rulings are now covered by statute, regulations, or later Revenue Rulings.

A further review is being made of other old rulings. Therefore, failure to include any particular ruling in this or previous lists should not be construed as an indication that the ruling necessarily is determinative with respect to future transactions.

* Consideration limited to those of a ruling nature.