Rev. Rul. 86-37

1986-1 C.B. 375, 1986-10 I.R.B. 358.

OBSOLETE RULINGS

Published: March 10, 1986

Section 7805.-Rules and Regulations, 26 CFR 301.7805-1: Rules and Regulations

  Obsolete rulings. Additional obsoleted revenue procedures and revenue rulings are listed.

  The Internal Revenue Service periodically reviews rulings that were published in the Internal Revenue Bulletin. Although focused on rulings published after

1952, this review is consistent with the objectives of the program (announced by Rev. Proc. 67-6, 1967-1 C.B. 576) for the review of rulings published in the Internal Revenue Bulletin before 1953. That program sought to identify, and to include in published lists, those rulings which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions. As a result of this review of post-1952 rulings, the Service

published Rev. Rul. 69-227, 1969-1 C.B. 315, Rev. Rul. 72-622, 1972-2 C.B. 652, Rev. Rul. 74-624, 1974-2 C.B. 406, Rev. Rul. 76-315, 1976-2 C.B. 449, and Rev. Rul. 78-231, 1978-1 C.B. 450, which declared obsolete numerous ruling having primary application in the excise tax area.

  Upon further review of rulings in the excise tax area, the additional rulings and procedures listed below, although not specifically revoked or superseded, have been found to be not determinative with respect to future transactions because the applicable statutory provisions have been changed. Accordingly, the rulings listed below are hereby declared to be obsolete.

Rev. Proc. No.    C.B. Citation
67-39           1967-2 C.B. 673
74-48           1974-2 C.B. 504
74-49           1974-2 C.B. 505
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Rev. Rul. No.     C.B. Citation
99              1953-1 C.B. 461
54-319          1954-2 C.B. 398
54-415          1954-2 C.B. 428
55-650          1955-2 C.B. 497
55-651          1955-2 C.B. 497
58-114          1958-1 C.B. 424
58-522          1958-2 C.B. 860
63-41           1963-1 C.B. 348
63-42           1963-1 C.B. 348
63-43           1963-1 C.B. 349
68-257          1968-1 C.B. 508
68-588          1968-2 C.B. 563
68-613          1968-2 C.B. 562
68-614          1968-2 C.B. 562
68-615          1968-2 C.B. 565
68-627          1968-2 C.B. 564
68-628          1968-2 C.B. 117
71-259          1971-1 C.B. 369
72-220          1972-1 C.B. 365
72-482          1972-2 C.B. 589
73-132          1973-1 C.B. 450
73-216          1973-1 C.B. 468
73-291          1973-2 C.B. 368
74-124          1974-1 C.B. 320
75-219          1975-1 C.B. 358
77-178          1977-1 C.B. 43

  The purpose of obsoleting the rulings listed above is to make clear that the rulings are not determinative with respect to future transactions. It is not the purpose of this revenue ruling to determine their applicability to past transactions.

  Other rulings published after 1952 relating to excise tax matters will continue to be reviewed to ascertain those that are inapplicable future to transactions.

Rev. Rul. 86-37, 1986-1 C.B. 375, 1986-10 I.R.B. 358.