Internal Revenue Service
Revenue Ruling
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smRev. Rul. 72-67
1972-1 C.B. 406
IRS Headnote
Additional obsolete rulings which have primary application in the excise tax area are listed.
Full Text
Rev. Rul. 72-67
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for the primary purpose of identifying and declaring obsolete those rulings which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.
In accordance with that program and based on the review of certain rulings which have primary application in the excise tax area, the rulings listed below are hereby declared to be obsolete.
GENERAL COUNSEL'S MEMORANDUM (G.C.M.) RULING SERIES
G.C.M. No.: C.B. Citation
5711________________ IX-1, 402
11904_______________ XII-1, 434
MISCELLANEOUS TAXES (M.T.) RULING SERIES
M.T.No.: C.B. Citation
16__________________ 1943, 1170
21__________________ 1944, 594
23__________________ 1945, 444
31__________________ 1948-2, 176
41__________________ 1951-2, 218
PROCESSING TAX (P.T.) RULING SERIES
P.T. No.: C.B. Citation
35__________________ 1937-2, 530
SOLICITOR'S MEMORANDUM (S.M.) RULING SERIES
S.M. No.: C.B. Citation
2080________________ III-2, 366
3006________________ IV-1, 297
OFFICE DECISION (O.D.) RULING SERIES
O.D. No.:/*/ C.B. Citation
54__________________ January-June, 1921, 87
184_________________ July-December, 1921, 66
/*/ The C.B. citations for the O.D. Series and certain rulings from other series relate to two of the three Sales Tax Rulings Bulletins issued in 1920 and 1921. The Bulletins cited are identified as follows: Sales Tax Rulings Cumulative Bulletin (January-June, 1921) and Sales Tax Rulings Cumulative Bulletin (July-December, 1921).
SALES TAX (S.T.) RULING SERIES
S.T. No.:
373_________________ I-1, 443
393_________________ I-2, 295
411_________________ II-1, 299
422_________________ II-2, 310
437_________________ II-2, 308
441_________________ III-1, 461
458_________________ IV-2, 253
468_________________ XI-2, 471
490_________________ XI-2, 472
540_________________ XI-2, 448
548_________________ XI-2, 450
556_________________ XI-2, 521
582_________________ XI-2, 472
592_________________ XI-2, 509
605_________________ XI-2, 475
616_________________ XI-2, 512
617_________________ XI-2, 513
624_________________ XII-1, 415
628_________________ XII-1, 415
646_________________ XII-1, 422
667_________________ XII-1, 421
688_________________ XII-2, 364
696_________________ XII-2, 317
716_________________ XIII-1, 427
734_________________ XIII-1, 381
737_________________ XIII-1, 426
753_________________ XIII-2, 404
785_________________ XIII-2, 413
810_________________ XIV-1, 412
928_________________ 1943, 1147
940_________________ 1951-2, 214
The purpose of this declaration of obsolescence 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. However, in the case of this particular Revenue Ruling, many of the listed rulings are inapplicable to future transactions because the statutory provisions under which they were issued subsequently have been repealed or amended.
Publication of this Revenue Ruling completes that phase of the program announced in Revenue Procedure 67-6 to review rulings in the excise tax area published prior to 1953. Failure to include in the foregoing lists (or the lists published in Revenue Rulings 67-45 and 67-199, C.B. 1967-1, pages 372 and 390, respectively) any excise tax ruling published prior to 1953 should not be taken to imply that such ruling has been determined to have continuing application to future transactions.