Internal Revenue Service
Revenue Ruling
TaxLinks.com
smRev. Rul. 69-43
1969-1 C.B. 310
Sec. 7805
IRS Headnote
Additional obsolete rulings relating primarily to income and profits taxes are listed.
Full Text
Rev. Rul. 69-43
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immediate objective of identifying and publishing lists of those rulings which, although not specifically revoked or superseded, are not considered to be determinative with respect to future transactions.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.
Income Tax (I.T.) Ruling Series
I.T.
1157, C.B. I-1, 69
1182, C.B. I-1, 142
1183, C.B. I-1, 155
1184, C.B. I-1, 121
1186, C.B. I-1, 3
1187, C.B. I-1, 27
1188, C.B. I-1, 28
1191, C.B. I-1, 76
1194, C.B. I-1, 98
1205, C.B. I-1, 155
1213, C.B. I-1, 132
1214, C.B. I-1, 196
1220, C.B. I-1, 79
1230, C.B. I-1, 142
1236, C.B. I-1, 234
1239, C.B. I-1, 149
1250, C.B. I-1, 243
1262, C.B. I-1, 71
1264, C.B. I-1, 122
1268, C.B. I-1, 234
1270, C.B. I-1, 98
1273, C.B. I-1, 125
1274, C.B. I-1, 159
1292, C.B. I-1, 28
1295, C.B. I-1, 139
1296, C.B. I-1, 139
1306, C.B. I-1, 110
1307, C.B. I-1, 110
1317, C.B. I-1, 132
1318, C.B. I-1, 143
1321, C.B. I-1, 236
1338, C.B. I-1, 30
1339, C.B. I-1, 97
1343, C.B. I-1, 213
1352, C.B. I-1, 146
1355, C.B. I-1, 194
1363, C.B. I-1, 79
1364, C.B. I-1, 140
1365, C.B. I-1, 151
1366, C.B. I-1, 242
1377, C.B. I-2, 24
1379, C.B. I-2, 41
1381, C.B. I-2, 113
1383, C.B. I-2, 157
1404, C.B. I-2, 145
1410, C.B. I-2, 25
1414, C.B. I-2, 170
1418, C.B. I-2, 2
1419, C.B. I-2, 145
1424, C.B. I-2, 101
1431, C.B. I-2, 155
1448, C.B. I-2, 66
1453, C.B. I-2, 144
1457, C.B. I-2, 18
1464, C.B. I-2, 1
1470, C.B. I-2, 60
1474, C.B. I-2, 103
1477, C.B. I-2 103
1479, C.B. I-2, 172
1484, C.B. I-2, 66
1487, C.B. I-2, 103
1491, C.B. I-2, 104
1497, C.B. I-2, 89
1501, C.B. I-2, 1
1504, C.B. I-2, 105
1512, C.B. I-2, 105
1517, C.B. I-2, 21
1518, C.B. I-2, 90
1519, C.B. I-2, 106
1520, C.B. I-2, 145
1527, C.B. I-2, 109
1530, C.B. I-2, 174
1531, C.B. I-2, 177
1534, C.B. I-2, 118
1535, C.B. I-2, 161
1547, C.B. II-1, 58
1550, C.B. II-1, 83
1551, C.B. II-1, 88
1554, C.B. II-1, 134
1555, C.B. II-1, 142
1563, C.B. II-1, 49
1564, C.B. II-1, 59
1574, C.B. II-1, 143
1576, C.B. II-1, 144
1577, C.B. II-1, 149
1584, C.B. II-1, 1
1585, C.B. II-1, 4
1587, C.B. II-1, 26
1589, C.B. II-1, 51
1596, C.B. II-1, 130
1597, C.B. II-1, 132
1600, C.B. II-1, 184
1604, C.B. II-1, 1
1611, C.B. II-1, 87
1612, C.B. II-1, 90
1613, C.B. II-1, 90
1618, C.B. II-1, 123
1619, C.B. II-1, 124
1621, C.B. II-1, 129
1626, C.B. II-1, 148
Income Tax (I.T.) Ruling Series
I.T.
1634, C.B. II-1, 3
1635, C.B. II-1, 19
1636, C.B. II-1, 20
1638, C.B. II-1, 37
1641, C.B. II-1, 76
1643, C.B. II-1, 90
1651, C.B. II-1, 54
1653, C.B. II-1, 121
1654, C.B. II-1, 123
1660, C.B. II-1, 36
1668, C.B. II-1, 138
1670, C.B. II-1, 146
1676, C.B. II-1, 122
1678, C.B. II-1, 129
1684, C.B. II-1, 60
1689, C.B. II-1, 122
1696, C.B. II-1, 95
1699, C.B. II-1, 52
1706, C.B. II-2, 98
1712, C.B. II-2, 178
1713, C.B. II-2, 184
1719, C.B. II-2, 45
1721, C.B. II-2, 112
1722, C.B. II-2, 112
1730, C.B. II-2, 55
1737, C.B. II-2, 44
1738, C.B. II-2, 55
1744, C.B. II-2, 179
1750, C.B. II-2, 113
1751, C.B. II-2, 142
1762, C.B. II-2, 57
1763, C.B. II-2, 180
1764, C.B. II-2, 22
1765, C.B. II-2, 44
1766, C.B. II-2, 121
1769, C.B. II-2, 2
1770, C.B. II-2, 3
1771, C.B. II-2, 44
1772, C.B. II-2, 113
1776, C.B. II-2, 151
1779, C.B. II-2, 110
1781, C.B. II-2, 157
1789, C.B. II-2, 121
1793, C.B. II-2, 110
1794, C.B. II-2, 171
1800, C.B. II-2, 152
1807, C.B. II-2, 24
1808, C.B. II-2, 36
1827, C.B. II-2, 154
1844, C.B. II-2, 104
1849, C.B. II-2, 6
1852, C.B. II-2, 66
1854, C.B. II-2, 125
1855, C.B. II-2, 139
1862, C.B. II-2, 66
1863, C.B. II-2, 86
1864, C.B. II-2, 90
1865, C.B. II-2, 125
1879, C.B. II-2, 118
1880, C.B. II-2, 156
1892, C.B. III-1, 167
1895, C.B. III-1, 222
1899, C.B. III-2, 64
1900, C.B. III-1, 82
1904, C.B. III-1, 202
1912, C.B. III-1, 202
1916, C.B. III-1, 82
1917, C.B. III-1, 83
1918, C.B. III-1, 121
1922, C.B. III-1, 105
1923, C.B. III-1, 105
1925, C.B. III-1, 205
1936, C.B. III-1, 122
1937, C.B. III-1, 200
1942, C.B. III-1, 11
1944, C.B. III-1, 145
1963, C.B. III-1, 104
1964, C.B. III-1, 123
1965, C.B. III-1, 201
1982, C.B. III-1, 109
1983, C.B. III-1, 124
1997, C.B. III-1, 149
1998, C.B. III-1, 208
2003, C.B. III-1, 229
2010, C.B. III-1, 46
2013, C.B. III-1, 198
2017, C.B. III-1, 69
2022, C.B. III-1, 9
2026, C.B. III-1, 213
2047, C.B. III-2, 99
2051, C.B. III-2, 55
2061, C.B. III-2, 5
2072, C.B. III-2, 76
2074, C.B. III-2, 79
2076, C.B. III-2, 18
2090, C.B. III-2, 163
2096, C.B. III-2, 163
2103, C.B. III-2, 92
2104, C.B. III-2, 152
2105, C.B. III-2, 161
2127, C.B. IV-1, 138
Income Tax (I.T.) Ruling Series
I.T.
2157, C.B. IV-1, 35
2162, C.B. IV-1, 29
2164, C.B. IV-1, 34
2169, C.B. IV-1, 13
2172, C.B. IV-1, 44
2175, C.B. IV-1, 141
2178, C.B. IV-2, 42
2185, C.B. IV-2, 119
2194, C.B. IV-2, 159
2201, C.B. IV-2, 157
2203, C.B. IV-2, 52
2204, C.B. IV-2, 65
2206, C.B. IV-2, 63
2210, C.B. IV-2, 43
2223, C.B. IV-2, 182
2231, C.B. IV-2, 53
2239, C.B. IV-2, 58
2240, C.B. IV-2, 60
2250, C.B. V-1, 20
2262, C.B. V-1, 262
2273, C.B. V-1, 14
2277, C.B. V-1, 206
2305, C.B. V-2, 108
2309, C.B. V-2, 114
2321, C.B. V-2, 52
2326, C.B. V-2, 147
2349, C.B. VI-1, 78
2352, C.B. VI-1, 32
2354, C.B. VI-1, 75
2360, C.B. VI-1, 63
2375, C.B. VI-2, 76
2379, C.B. VI-2, 116
2381, C.B. VI-2, 118
2397, C.B. VII-1, 90
2403, C.B. VII-1, 92
2408, C.B. VII-1, 85
2420, C.B. VII-2, 123
2443, C.B. VII-2, 127
2447, C.B. VIII-1, 70
2457, C.B. VIII-1, 89
2465, C.B. VIII-1, 72
2471, C.B. VIII-1, 73
2475, C.B. VIII-1, 81
2477, C.B. VIII-2, 198
2479, C.B. VIII-2, 88
2480, C.B. VIII-2, 141
2481, C.B. VIII-2, 291
2482, C.B. VIII-2, 89
2483, C.B. VIII-2, 90
2486, C.B. VIII-2, 91
2487, C.B. VIII-2, 92
2488, C.B. VIII-2, 127
2491, C.B. VIII-2, 96
2497, C.B. VIII-2, 101
2498, C.B. VIII-2, 102
2502, C.B. VIII-2, 128
2503, C.B. VIII-2, 145
2505, C.B. VIII-2, 104
2509, C.B. VIII-2, 78
5210, C.B. VIII-2, 109
2512, C.B. VIII-2, 112
2522, C.B. IX-1, 94
2528, C.B. IX-1, 103
2536, C.B. IX-1, 131
2539, C.B. IX-1, 139
2559, C.B. X-1, 122
2569, C.B. X-1, 101
2571, C.B. X-1, 116
2578, C.B. X-1, 119
2580, C.B. X-2, 131
2587, C.B. X-2, 134
2588, C.B. X-2, 135
2589, C.B. X-2, 156
2591, C.B. X-2, 123
2611, C.B. XI-1, 36
2628, C.B. XI-1, 34
2630, C.B. XI-1, 54
2635, C.B. XI-2, 63
2648, C.B. XI-2, 33
2666, C.B. XI-2, 69
2672, C.B. XII-1, 72
2678, C.B. XII-1, 117
2679, C.B. XII-1, 103
2683, C.B. XII-1, 43
2692, C.B. XII-1, 28
2721, C.B. XII-2, 38
2734, C.B. XII-2, 73
2742, C.B. XII-2, 77
2760, C.B. XIII-1, 35
2767, C.B. XIII-1, 35
2771, C.B. XIII-1, 200
2773, C.B. XIII-1, 78
2774, C.B. XIII-1, 62
2779, C.B. XIII-1, 37
2795, C.B. XIII-2, 77
2796, C.B. XIII-2, 48
2811, C.B. XIII-2, 118
2814, C.B. XIII-2, 47
2819, C.B. XIII-2, 129
2822, C.B. XIII-2, 54
Income Tax (I.T.) Ruling Series
I.T.
2824, C.B. XIII-2, 293
2825, C.B. XIII-2, 40
2826, C.B. XIII-2, 80
2830, C.B. XIII-2, 51
2833, C.B. XIII-2, 155
2837, C.B. XIII-2, 39
2843, C.B. XIV-1, 77
2844, C.B. XIV-1, 111
2851, C.B. XIV-1, 62
2854, C.B. XIV-1, 130
2858, C.B. XIV-1, 147
2873, C.B. XIV-1, 51
2889, C.B. XIV-1, 65
2892, C.B. XIV-1, 148
2897, C.B. XIV-1, 144
2904, C.B. XIV-2, 151
2912, C.B. XIV-2, 75
2919, C.B. XIV-2, 86
2926, C.B. XIV-2, 90
2928, C.B. XIV-2, 102
2931, C.B. XIV-2, 56
2955, C.B. XV-1, 94
2959, C.B. XV-1, 88
2963, C.B. XV-1, 85
2992, C.B. XV-2, 75
2999, C.B. XV-2, 139
3001, C.B. XV-2, 76
3015, C.B. XV-2, 136
3017, C.B. XV-2, 97
3022, C.B. XV-2, 76
3023, C.B. XV-2, 80
3033, C.B. XV-2, 131
3041, C.B. 1937-1, 148
3042, C.B. 1937-1, 65
3062, C.B. 1937-1, 61
3072, C.B. 1937-1, 84
3074, C.B. 1937-1, 153
3075, C.B. 1937-1, 75
3079, C.B. 1937-1, 76
3092, C.B. 1937-2, 61
3099, C.B. 1937-2, 83
3109, C.B. 1937-2, 84
3113, C.B. 1937-2, 86
3118, C.B. 1937-2, 92
3129, C.B. 1937-2, 95
3140, C.B. 1937-2, 62
3146, C.B. 1937-2, 105
3158, C.B. 1938-1, 130
3161, C.B. 1938-1, 116
3166, C.B. 1938-1, 133
3175, C.B. 1938-1, 200
3176, C.B. 1938-1, 348
3178, C.B. 1938-1, 135
3191, C.B. 1938-1, 143
3194, C.B. 1938-1, 114
3202, C.B. 1938-2, 138
3209, C.B. 1938-2, 194
3212, C.B. 1938-2, 65
3221, C.B. 1938-2, 137
3226, C.B. 1938-2, 148
3229, C.B. 1938-2, 136
3233, C.B. 1938-2, 192
3235, C.B. 1938-2, 160
3238, C.B. 1938-2, 204
3242, C.B. 1939-1 (Part 1), 172
3243, C.B. 1939-1 (Part 1), 162
3252, C.B. 1939-1 (Part 1), 182
3254, C.B. 1939-1 (Part 1), 98
3267, C.B. 1939-1 (Part 1), 176
3274, C.B. 1939-1 (Part 1), 177
3281, C.B. 1939-1 (Part 1), 97
3287, C.B. 1939-1 (Part 1), 138
3293, C.B. 1939-1 (Part 1), 183
3294, C.B. 1939-2, 151
3314, C.B. 1939-2, 152
3317, C.B. 1939-2, 233
3322, C.B. 1939-2, 177
3323, C.B. 1939-2, 90
3332, C.B. 1939-2, 181
3335, C.B. 1939-2, 193
3340, C.B. 1939-2, 167
3343, C.B. 1940-1, 21
3345, C.B. 1940-1, 54
3355, C.B. 1940-1, 22
3362, C.B. 1940-1, 18
3364, C.B. 1940-1, 19
3366, C.B. 1940-1, 53
3367, C.B. 1940-1, 61
3370, C.B. 1940-1, 32
3372, C.B. 1940-1, 33
3373, C.B. 1940-1, 28
3375, C.B. 1940-1, 35
3376, C.B. 1940-1, 36
3380, C.B. 1940-1, 29
3383, C.B. 1940-1, 38
3389, C.B. 1940-2, 67
3397, C.B. 1940-2, 69
3413, C.B. 1940-2, 58
3420, C.B. 1940-2, 40
3432, C.B. 1940-2, 72
Income Tax (I.T.) Ruling Series
I.T.
3452, C.B. 1941-1, 205
3453, C.B. 1941-1, 254
3455, C.B. 1941-1, 193
3474, C.B. 1941-1, 207
3486, C.B. 1941-2, 76
3505, C.B. 1941-2, 72
3511, C.B. 1941-2, 90
3519, C.B. 1941-2, 96
3526, C.B. 1942-1, 52
3544, C.B. 1942-1, 156
3549, C.B. 1942-1, 79
3551, C.B. 1942-1, 42
3575, C.B. 1942-2, 113
3597, C.B. 1943, 69
3598, C.B. 1943, 157
3603, C.B. 1943, 69
3605, C.B. 1943, 227
3607, C.B. 1943, 110
3609, C.B. 1943, 505
3616, C.B. 1943, 136
3634, C.B. 1944, 90
3636, C.B. 1944, 103
3641, C.B. 1944, 70
3647, C.B. 1944, 106
3651, C.B. 1944, 108
3658, C.B. 1944, 71
3659, C.B. 1944, 109
3665, C.B. 1944, 161
3668, C.B. 1944, 111
3670, C.B. 1944, 114
3687, C.B. 1944, 114
3691, C.B. 1944, 73
3694, C.B. 1944, 92
3702, C.B. 1944, 74
3703, C.B. 1945, 127
3706, C.B. 1945, 87
3707, C.B. 1945, 114
3708, C.B. 1945, 129
3711, C.B. 1945, 162
3722, C.B. 1945, 78
3735, C.B. 1945, 89
3736, C.B. 1945, 102
3739, C.B. 1945, 61
3743, C.B. 1945, 142
3752, C.B. 1945, 81
3753, C.B. 1945, 82
3754, C.B. 1945, 143
3756, C.B. 1945, 64
3772, C.B. 1945, 367
3773, C.B. 1945, 151
3782, C.B. 1946-1, 84
3783, C.B. 1946-1, 84
3785, C.B. 1946-1, 98
3786, C.B. 1946-1, 75
3795, C.B. 1946-1, 15
3796, C.B. 1946-1, 88
3801, C.B. 1946-1, 109
3802, C.B. 1946-1, 81
3806, C.B. 1946-2, 41
3808, C.B. 1946-2, 58
3825, C.B. 1946-2, 51
3828, C.B. 1946-2, 68
3830, C.B. 1946-2, 47
3835, C.B. 1947-1, 53
3840, C.B. 1947-1, 7
3841, C.B. 1947-1, 36
3845, C.B. 1947-1, 66
3855, C.B. 1947-1, 9
3856, C.B. 1947-1, 23
3861, C.B. 1947-2, 47
3862, C.B. 1947-2, 76
3865, C.B. 1947-2, 20
3867, C.B. 1947-2, 49
3868, C.B. 1947-2, 49
3869, C.B. 1947-2, 56
3878, C.B. 1947-2, 57
3881, C.B. 1947-2, 23
3882, C.B. 1947-2, 61
3890, C.B. 1948-1, 52
3891, C.B. 1948-1, 69
3892, C.B. 1948-1, 31
3898, C.B. 1948-1, 55
3905, C.B. 1948-1, 32
3906, C.B. 1948-1, 33
3907, C.B. 1948-1, 46
3915, C.B. 1948-2, 30
3916, C.B. 1948-2, 51
3919, C.B. 1948-2, 67
3922, C.B. 1948-2, 54
3928, C.B. 1948-2, 9
3929, C.B. 1948-2, 29
3937, C.B. 1949-1, 57
3938, C.B. 1949-1, 59
3939, C.B. 1949-1, 60
3952, C.B. 1949-1, 61
3954, C.B. 1949-1, 82
3960, C.B. 1949-2, 13
3962, C.B. 1949-2, 25
3963, C.B. 1949-2, 36
3985, C.B. 1949-2, 51
Income Tax (I.T.) Ruling Series
I.T.
3987, C.B. 1950-1, 9
3994, C.B. 1950-1, 55
4004, C.B. 1950-1, 35
4012, C.B. 1950-1, 33
4018, C.B. 1950-2, 20
4034, C.B. 1950-2, 28
4035, C.B. 1950-2, 60
4044, C.B. 1951-1, 16
4052, C.B. 1951-1, 17
4056, C.B. 1951-2, 8
4059, C.B. 1951-2, 24
4063, C.B. 1951-2, 25
4066, C.B. 1951-2, 26
4088, C.B. 1952-2, 72
4094, C.B. 1952-2, 134
4096, C.B. 1952-2, 91
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.