REVENUE RULE 91-8
1991-1 C.B. 281, 1991-4 I.R.B. 17.
Internal Revenue Service
Revenue Ruling
OBSOLETE REVENUE RULINGS
Published: January 28, 1991
Section 7805. Rules and Regulations, 26 CFR 301.7805-1: Rules and regulations.
Obsolete revenue rulings. A list is given of revenue rulings in the employee plans area which are no longer considered determinative.
In light of the enactment of legislation, including the Tax Reform Act of 1986, the promulgation of regulations, or other published positions, etc., the Internal Revenue Service has undertaken a review of Revenue Rulings that are published in the Internal Revenue Bulletin.
The purpose of this Revenue Ruling is to publish a list of Revenue Rulings having primary application in the employee plans area which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or subsequent published position; or (3) the facts set forth no longer exist or are not sufficient to permit application of the current statute. Accordingly, the rulings listed below are hereby declared obsolete.
REVENUE RULING (REV. RUL.) SERIES
| REV. RUL. NO./Cumulative Bulletin | REV. RUL. NO./Cumulative Bulletin |
| Rev. Rul. 109 1953-1 C.B. 288 Rev. Rul. 54-265 1954-2 C.B. 239 Rev. Rul. 55-423 1955-1 C.B. 41 Rev. Rul. 55-424 1955-1 C.B. 42 Rev. Rul. 55-425 1955-1 C.B. 43 Rev. Rul. 58-151 1958-1 C.B. 192 Rev. Rul. 58-230 1958-1 C.B. 204 Rev. Rul. 58-604 1958-2 C.B. 147 Rev. Rul. 66-174 1966-1 C.B. 81 |
Rev. Rul. 68-385 1968-2 C.B. 53 Rev. Rul. 69-12 1969-1 C.B. 23 Rev. Rul. 70-184 1970-1 C.B. 105 Rev. Rul. 70-317 1970-1 C.B. 92 Rev. Rul. 71-332 1971-2 C.B. 210 Rev. Rul. 71-371 1971-2 C.B. 211 Rev. Rul. 80-27 1980-1 C.B. 85 Rev. Rul. 81-57 1981-1 C.B. 182 Rev. Rul. 81-139 1981-1 C.B. 177 |
The above listed rulings in the employee plans area are not determinative with respect to future transactions. However, this Revenue Ruling does not determine their applicability to past transactions.
Other published Revenue Rulings relating to the employee plans area will continue to be reviewed to ascertain those that are inapplicable to future transactions. Therefore, failure to include any particular Revenue Ruling in the above list should not be construed as an indication that the Revenue Ruling necessarily is determinative with respect to future transactions.
DRAFTING INFORMATION
The principal author of this revenue ruling is Jane Kesten of the Employee Plans Technical and Actuarial Division. For further information regarding this revenue ruling, please contact the Employee Plans Technical and Actuarial telephone assistance service between the hours of 1:30 to 4:00 pm Eastern Time, Monday through Thursday (202) 566-6783/6784 (not a toll-free number). The telephone number of Ms. Kesten is (202) 343-0729 (also not a toll-free number).
Rev. Rul. 91-8, 1991-1 C.B. 281, 1991-4 I.R.B. 17.