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 Rev. Rul. 69-44

1969-1 C.B. 312

Sec. 7805

IRS Headnote

Additional obsolete rulings relating primarily to income taxes are listed.

Full Text

Rev. Rul. 69-44

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immediate objective of identifying and publishing lists of those rulings which, although not specifically revoked or superseded, are not considered to be determinative with respect to future transactions.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

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

A.R.M.

60, C.B. 2, 313
67, C.B. 3, 54
93, C.B. 3, 40
128, C.B. 4, 29
192, C.B. II-1, 201

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

A.R.R.

6, C.B. 1, 30
67, C.B. 2, 27
69, C.B. 2, 28
289, C.B. 3, 57
409, C.B. 4, 405
645, C.B. 5, 310
665, C.B. 5, 59
3702, C.B. II-2, 277
6035, C.B. III-1, 102
6712, C.B. III-1, 421
7932, C.B. III-2, 347

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

G.C.M.

714, C.B. V-2, 72
801, C.B. V-2, 139
916, C.B. VI-1, 135
1234, C.B. VI-1, 168
1345, C.B. VI-1, 15
1394, C.B. VI-1, 35
1501, C.B. VI-1, 260
1753, C.B. VI-1, 138
1880, C.B. VI-1, 92
3110, C.B. VII-1, 51
3291, C.B. VII-1, 203
3827, C.B. VII-2, 114
6590, C.B. VIII-2, 169
7021, C.B. VIII-2, 77
7246, C.B. VIII-2, 80
7285, C.B. IX-1, 181
7472, C.B. IX-1, 184
8565, C.B. IX-2, 127
8751, C.B. X-1, 219
10110, C.B. XI-1, 236
10170, C.B. XI-1, 15
10624, C.B. XI-1, 145
11304, C.B. XII-1, 135
12581, C.B. XIII-1, 142
18399, C.B. 1937-2, 131
21873, C.B. 1940-2, 223
23202, C.B. 1944, 536
25277, C.B. 1947-1, 44

Income Tax (I.T.) Ruling Series

I.T.

1336, C.B. I-1, 12
1508, C.B. I-2, 26
1543, C.B. II-1, 17
1545, C.B. II-1, 54
1546, C.B. II-1, 56
1591, C.B. II-1, 57
1605, C.B. II-1, 18
1740, C.B. II-2, 82
1850, C.B. II-2, 8
1861, C.B. II-2, 26
1957, C.B. III-1, 34
2016, C.B. III-1, 29
2024, C.B. III-1, 54
2054, C.B. III-2, 156
2071, C.B. III-2, 34
2085, C.B. III-2, 13
2212, C.B. IV-2, 118
2246, C.B. IV-2, 14
2258, C.B. V-1, 10
2259, C.B. V-1, 18
2302, C.B. V-2, 15
2306, C.B. V-2, 11
2335, C.B. VI-1, 18
2364, C.B. VI-1, 13
2373, C.B. VI-2, 19
2383, C.B. VI-2, 29
2388, C.B. VI-2, 14
2392, C.B. VI-2, 17
2417, C.B. VII-1, 59
2474, C.B. VIII-1, 65
2530, C.B. IX-1, 194
2542, C.B. IX-2, 126
2597, C.B. X-2, 118
3445, C.B. 1941-1, 250
4081, C.B. 1952-1, 65

Mimeograph (Min. or M.) Ruling Series

Mim. (or M.)

3166, C.B. III-1, 29
4555, C.B. 1937-1, 244

Office Decision (O.D.) Ruling Series

O.D.

152, C.B. 1, 28
204, C.B. 1, 46
335, C.B. 1, 46
418, C.B. 2, 33
461, C.B. 2, 85
479, C.B. 2, 29
488, C.B. 2, 29
565, C.B. 3, 22
589, C.B. 3, 37
693, C.B. 3, 40
732, C.B. 3, 39
801, C.B. 4, 24
887, C.B. 4, 24
912, C.B. 4, 30
970, C.B. 5, 61
1051, C.B. 5, 58
1058, C.B. 5, 58
1071, C.B. 5, 62
1080, C.B. 5, 56

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

S.M. (or S.)

1294, C.B. 2, 41
2244, C.B. III-2, 33
2723, C.B. III-2, 26
3710, C.B. IV-1, 4
3748, C.B. IV-2, 17

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

Sol. Op.

72, C.B. 3, 59
115, C.B. 5, 47
131, C.B. I-1, 18

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

S.R.

1449, C.B. III-2, 28
2316, C.B. IV-1, 111

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

T.B.R.

39, C.B. 1, 45
71, C.B. 1, 44

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.