Internal Revenue Service
Revenue Ruling
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smRev. Rul. 72-68
1972-1 C.B. 407
Sec. 7805
IRS Headnote
Additional obsolete rulings relating primarily to the administrative provisions of the Internal Revenue Code are listed.
Full Text
Rev. Rul. 72-68
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for the primary purpose of identifying and declaring obsolete those rulings which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.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 a review of certain rulings relating primarily to the administrative provisions of the Internal Revenue Code of 1954, the rulings listed below are hereby declared obsolete.
OFFICE DECISIONS (O.D.) RULING SERIES
O.D. No.: C.B. Citation
114_________________ 1, 235
557_________________ 2, 226
672_________________ 3, 284
769_________________ 4, 324
1056________________ 5, 239
1144________________ 5, 239
SOLICITOR'S MEMORANDUM (S.M. OR S.) RULING SERIES
S.M. (or S.) No.: C.B. Citation
1992________________ III-2, 327
3136________________ IV-1, 205
4870________________ V-1, 124
4947________________ V-1, 98
4947A_______________ V-2, 120
5032________________ V-1, 109
TREASURY DECISION (T.D.) SERIES
T.D. No.: C.B. Citation
2874_______________ 1, 255
3512_______________ II-2, 282
MIMEOGRAPHS (MIM.) RULING SERIES
Mim. No.: C.B. Citation
4338________________ XIV-1, 379
4479________________ XV-2, 539
4826________________ 1938-2, 496
6157________________ 1947-2, 64
MIMEOGRAPHS (MIM.) RULING SERIES
Mim. No.: C.B. Citation
6310________________ 1948-2, 149
6737________________ 1952-1, 193
6742________________ 1952-1, 44
GENERAL (OR CHIEF) COUNSEL'S MEMORANDUM (G.C.M.) RULING SERIES
G.C.M. No.: C.B. Citation
659_________________ V-2, 79
2022A_______________ VI-2, 103
2668________________ VI-2, 105
3697________________ VII-1, 133
3876________________ VII-1, 127
4217________________ VII-2, 162
4421________________ VII-2, 144
4892________________ VII-2, 195
6801________________ VIII-2, 125
6872________________ VIII-2, 216
8980________________ X-1, 256
11,000______________ XI-2, 298
24,423______________ 1945, 145
27,080______________ 1952-1, 41
INCOME TAX (I.T.) RULING SERIES
I.T. No.:
1185________________ I-1, 242
1515________________ I-2, 177
1557________________ II-1, 172
1663________________ II-1, 172
1682________________ II-1, 172
1756________________ II-2, 211
1814________________ II-2, 210
1817________________ II-2, 256
1859________________ II-2, 228
2078________________ III-2, 351
2092________________ III-2, 253
2193________________ IV-2, 85
2264________________ V-1, 100
2265________________ V-1, 105
2344________________ VI-1, 104
2430________________ VII-2, 72
2514________________ VIII-2, 217
2518________________ IX-1, 158
2560________________ X-1, 173
2563________________ X-1, 299
2577________________ X-1, 300
2594________________ X-2, 207
2626________________ XI-1, 55
2712________________ XII-2, 138
2856________________ XIV-1, 84
3173________________ 1938-1, 160
3347________________ 1940-1, 69
3354________________ 1940-1, 59
3677________________ 1944, 174
3871________________ 1947-2, 62
The purpose of this declaration of obsoleteness is to make 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.
Other rulings relating to administrative provisions published before 1953 are currently being reviewed. Therefore, failure to include any particular ruling in this or previous lists should not be construed as indicating that the ruling necessarily has continuing application to future transactions.