REVENUE RULE 92-18
1992-1 C.B. 436, 1992-12 I.R.B. 9.
Internal Revenue Service
Revenue Ruling
OBSOLETE REVENUE RULINGS
Published: March 23, 1992
26 CFR 301.78501-1:Rules and regulations
Obsolete revenue rulings. Certain revenue rulings involving the tax on the sale of tires and related articles are declared obsolete.
The Internal Revenue Service is continuing its program of reviewing revenue rulings published in the Internal Revenue Bulletin to identify and publish lists of those revenue rulings that, although not specifically revoked or superseded, are no longer considered determinative because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or a subsequent published position; or (3) the facts set forth no longer exist or are not sufficiently described to permit clear application of the current statute and regulations.
This revenue ruling publishes a list of revenue rulings dealing with the tax imposed on the sale of tires by section 4071 of the Internal Revenue Code, which, together with related sections, was amended for certain articles sold on or after January 1, 1984, by section 514(a) of the Highway Revenue Act of 1982, 1983-1 C.B. 405, 411, and section 735(c) of the Deficit Reduction Act of 1984, 1984-3 (Vol. 1) C.B. 1, 489. The listed revenue rulings have been identified under the Service's review program as no longer being determinative.
Accordingly, the revenue rulings listed below are hereby declared obsolete.
| Rev.Rul. # C.B. Citation | Rev.Rul. # C.B. Citation |
| 57-15 1957-1, 368 57-219 1957-1, 370 58-105 1958-1, 402 58-438 1958-2, 775 60-28 1960-1, 421 65-75 1965-1, 469 65-131 1965-1, 470 65-223 1965-2, 420 67-312 1967-2, 370 69-529 1969-2, 205 71-239 1971-1, 371 |
71-552 1971-2, 368 72-31 1972-1, 337 72-128 1972-1, 337 73-50 1973-1, 435 73-130 1973-1, 435 73-406 1973-2, 357 74-314 1974-2, 360 76-434 1976-2, 347 77-91 1977-1, 335 78-35 1978-1, 358 78-65 1978-1, 350 80-192 1980-2, 368 82-217 1982-2, 298 |
The Service will continue to review other revenue rulings relating to excise tax matters to ascertain those that, for the reasons stated above, 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 Gerald J. Grasman of the Office of Assistance Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue ruling contact Mr. Grasman on (202) 566-3451 (not a toll-free call).
Rev. Rul. 92-18, 1992-1 C.B. 436, 1992-12 I.R.B. 9.