Internal Revenue Service
Revenue Ruling

TaxLinks.com   sm

 Rev. Rul. 69-45

1969-1 C.B. 313

Sec. 7805

IRS Headnote

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

Full Text

Rev. Rul. 69-45 /1/

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immediate objective of identifying and publishing lists of those rulings which, although not specifically revoked or superseded, are not considered to be determinative with respect to future transactions.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 Counsel's or Chief Counsel's Memorandum (G.C.M.) Ruling
Series

G.C.M.

396, C.B. V-2, 37
2467, C.B. VII-2, 188
4683, C.B. VII-2, 69
9716, C.B. X-2, 304
9848, C.B. X-2, 178
16521, C.B. XV-1, 60
18525, C.B. 1937-1, 80
19199, C.B. 1937-2, 112
19902, C.B. 1938-1, 354
20021, C.B. 1938-1, 157
20322, C.B. 1938-2, 167
21714, C.B. 1939-2, 218
21998, C.B. 1940-1, 150
22065, C.B. 1940-1, 100
22525, C.B. 1941-1, 350
23646, C.B. 1943, 372
24078, C.B. 1944, 284
24162, C.B. 1944, 266
24742, C.B. 1946-1, 79
24823, C.B. 1946-1, 246
25131, C.B. 1947-2, 85
25298, C.B. 1947-2, 39
27137, C.B. 1952-1, 153

Income Tax (I.T.) Ruling Series

I.T.

1160, C.B. I-1, 269
1169, C.B. I-1, 275
1174, C.B. I-1, 269
1204, C.B. I-1, 113
1208, C.B. I-1, 277
1217, C.B. I-1, 275
1219, C.B. I-1, 44
1221, C.B. I-1, 155
1231, C.B. I-1, 206
1232, C.B. I-1, 207
1233, C.B. I-1, 224
1246, C.B. I-1, 135
1248, C.B. I-1, 202
1254, C.B. I-1, 103
1255, C.B. I-1, 141
1276, C.B. I-1, 278
1310, C.B. I-1, 203
1311, C.B. I-1, 224
1322, C.B. I-1, 280
1327, C.B. I-1, 111
1328, C.B. I-1, 111
1341, C.B. I-1, 160
1346, C.B. I-1, 280
1350, C.B. I-1, 131
1351, C.B. I-1, 132
1378, C.B. I-2, 26
1384, C.B. I-2, 165
1386, C.B. I-2, 32
1392, C.B. I-2, 43
1403, C.B. I-2, 144
1438, C.B. I-2, 229
1521, C.B. I-2, 197
1943, C.B. III-1, 65
1973, C.B. III-1, 376
1980, C.B. III-1, 293
1987, C.B. III-1, 142
1989, C.B. III-1, 204
1995, C.B. III-1, 145
2028, C.B. III-1, 296
2044, C.B. III-2, 98
2052, C.B. III-2, 94
2115, C.B. III-2, 87
2116, C.B. III-2, 191
2142, C.B. IV-1, 32
2159, C.B. IV-1, 30
2176, C.B. IV-1, 202
2186, C.B. IV-2, 211
2199, C.B. IV-2, 78
2211, C.B. IV-2, 43
2249, C.B. IV-2, 92
2279, C.B. V-1, 67
2280, C.B. V-1, 50
2287, C.B. V-1, 34
2307, C.B. V-2, 28
2314, C.B. V-2, 188
2318, C.B. V-2, 76
2323, C.B. V-2, 28
2356, C.B. VI-1, 168
2386, C.B. VI-2, 110
2410, C.B. VII-1, 110
2438, C.B. VII-2, 72
2473, C.B. VIII-1, 88
2517, C.B. IX-1, 152
2548, C.B. IX-2, 148
2554, C.B. X-1, 162
2581, C.B. X-2, 177
2612, C.B. XI-1, 30
2675, C.B. XII-1, 105
2702, C.B. XII-2, 212
2725, C.B. XII-2, 29
2745, C.B. XII-2, 37
2754, C.B. XIII-1, 97
2755, C.B. XIII-1, 97
2772, C.B. XIII-1, 212
2784, C.B. XIII-1, 89
2793, C.B. XIII-1, 89
2805, C.B. XIII-2, 162
2829, C.B. XIII-2, 79
2860, C.B. XIV-1, 115
2895, C.B. XIV-1, 140
2901, C.B. XIV-2, 138
2946, C.B. XIV-2, 109
2949, C.B. XV-1, 140
2969, C.B. XV-1, 144
2975, C.B. XV-1, 145
2976, C.B. XV-1, 138
2980, C.B. XV-1, 140
2994, C.B. XV-2, 146
3014, C.B. XV-2, 105
3038, C.B. 1937-1, 119
3039, C.B. 1937-1, 119
3045, C.B. 1937-1, 119
3053, C.B. 1937-1, 110
3071, C.B. 1937-1, 151
3083, C.B. 1937-1, 120
3104, C.B. 1937-2, 166
3106, C.B. 1937-2, 166
3108, C.B. 1937-2, 167
3121, C.B. 1937-2, 138
3122, C.B. 1937-2, 141
3134, C.B. 1937-2, 167
3159, C.B. 1938-1, 188
3163, C.B. 1938-1, 202
3174, C.B. 1938-1, 195
3179, C.B. 1938-1, 192
3199, C.B. 1938-1, 209
3207, C.B. 1938-2, 181
3250, C.B. 1939-1 (Pt. 1), 111
3300, C.B. 1939-2, 173
3319, C.B. 1939-2, 161
3321, C.B. 1939-2, 238
3369, C.B. 1940-1, 46
3379, C.B. 1940-1, 16
3386, C.B. 1940-1, 66
3396, C.B. 1940-2, 65
3399, C.B. 1940-2, 156
3407, C.B. 1940-2, 36
3409, C.B. 1940-2, 38
3424, C.B. 1940-2, 119
3439, C.B. 1941-1, 267
3462, C.B. 1941-1, 268
3465, C.B. 1941-1, 268
3494, C.B. 1941-2, 152
3542, C.B. 1942-1, 72
3587, C.B. 1942-2, 151
3632, C.B. 1943, 114
3645, C.B. 1944, 338
3671, C.B. 1944, 465
3679, C.B. 1944, 263
3680, C.B. 1944, 294
3699, C.B. 1944, 283
3717, C.B. 1945, 206
3729, C.B. 1945, 206
3746, C.B. 1945, 141
3781, C.B. 1946-1, 119
3788, C.B. 1946-1, 153
3789, C.B. 1946-1, 100
3793, C.B. 1946-1, 96
3804, C.B. 1946-1, 151
3814, C.B. 1946-2, 66
3820, C.B. 1946-2, 72
3844, C.B. 1947-1, 70
3899, C.B. 1948-1, 72
3900, C.B. 1948-1, 72
3913, C.B. 1948-2, 95
3943, C.B. 1949-1, 83
3955, C.B. 1949-1, 163
4039, C.B. 1950-2, 66
4047, C.B. 1951-1, 59
4076, C.B. 1952-1, 138
4109, C.B. 1952-2, 138

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

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.
/1/ Prepared pursuant to Rev. Proc. 67-6, C.B. 1967-1, 576.