REVENUE RULE 93-3
1993-1 C.B. 209, 1993-2 I.R.B. 6.
Internal Revenue Service
Revenue Ruling
DEPOSITS
Published: January 11, 1993
§ 6302.--Mode or Time of Collection
Deposits. Obsolete revenue rulings relating to deposits of excise taxes are listed.
The Internal Revenue Service is continuing its program of reviewing and identifying those revenue rulings that, although not specifically revoked or superseded, are no longer considered determinative. The revenue rulings listed below relating to filing returns and making deposits of excise taxes reportable on Form 720 are not determinative because of changes made by the following regulations:
§ 40.6011(a)-1 of the Excise Tax Procedural Regulations, effective April 1, 1991.
Sections 40.6071(a)-1T, 40.6071-(a)-2T, 40.6302(c)-1T, and 40.6302(c)-4T of the temporary Excise Tax Procedural Regulations, effective April 1, 1991.
§ 40.6302(c)-3 of the Excise Tax Procedural Regulations, effective January 1, 1993.
Sections 49.6071(a)-1(c) and 49.6071(a)-1(c) and 49.6302(c)-1(d) of the Facilities and Services Excise Taxes Regulations, (effective April 1, 1967).
Accordingly, the revenue rulings listed below are obsolete.
| Rev.Rul./ C.B. Citation | Rev.Rul./ C.B. Citation |
| 54-361 1954-2, 418 55-83 1955-1, 523 55-271 1955-1, 196 58-274 1958-1, 495 59-366 1959-2, 418 |
60-312 1960-2, 398 68-544 1968-2, 581 76-560 1976-2, 392 85-80 1985-1, 360 |
DRAFTING INFORMATION
The principal author of this revenue ruling is Ruth Hoffman, Office of Assistant Chief Counsel (Pass-thrus and Special Industries). For further information regarding this revenue ruling contact Ruth Hoffman on (202) 622- 3130 (not a toll-free call).
Rev. Rul. 93-3, 1993-1 C.B. 209, 1993-2 I.R.B. 6.