REVENUE RULE 94-35
1994-1 C.B. 319, 1994-22 I.R.B. 18.
Internal Revenue Service
Revenue Ruling
OBSOLETE GASOLINE TAX RULINGS
Published: May 31, 1994
Section 7805. - Rules and Regulations, 26 CFR 301.7805-1: Rules and regulations.
Obsolete gasoline tax rulings. Certain rulings that relate to the gasoline excise tax and
other excise tax matters are obsoleted.
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is continuing its program of reviewing and identifying those revenue rulings that, although not specifically revoked or superseded, are no longer considered determinative.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 the gasoline excise tax under section 4081 of the Internal Revenue Code, exempt sales under section 4221, registration under section 4222, and credits or refunds under sections 6420, 6421, or 6427, are not determinative because of changes made by the following laws and regulations:
Section 802 of the Excise Tax Reduction Act of 1965, 1965-2 C.B. 568, 589, effective July 1, 1965.
Section 205 of the Airport and Airway Revenue Act of 1970, 1970-1 C.B. 361, 363, effective July 1, 1970.
Section 233 of the Energy Tax Act of 1978, 1978-3 C.B. (Vol. 1) 16, effective December 1, 1978.
Section 735(c)(13)(C) of the Deficit Reduction Act of 1984, 1984-3 (Vol. 1) C.B. 492, effective April 1, 1983.
Section 1703 of the Tax Reform Act of 1986, 1986-3 (Vol. 1) C.B. 691, effective January 1, 1988.
Section 422(b) of the Tax Reform Act of 1986, 1986-3 (Vol. 1) C.B. 146, terminating section 6427(e) of the Internal Revenue Code, effective October 1, 1988.
Sections 48.0-2(a)(4)(i), 48.0-2(b)(4), and 48.0-3 of the Manufacturers and Retailers Excise Tax Regulations, effective January 1, 1959.
Sections 48.4041-4(b)(5) and 48.4041-8(f) of the regulations, effective January 1, 1959.
Sections 48.4081-1(j), 48.4081-6, and 48.4081-8 of the regulations, effective January 1, 1993.
Section 48.4082-1(b) of the regulations, effective January 1, 1955.
Sections 48.4221-4(b)(4) and 48.4221-4(b)(8) of the regulations, effective January 1, 1959.
Section 48.4222(b)-1(a)(2) of the regulations, effective January 1, 1959.
Sections 48.6421-1(e) and 48.6421-3 of the regulations, effective January 1, 1955.
Accordingly, the revenue rulings listed below are obsolete:
| Rev. Rul. # / C.B. Citation | Rev. Rul. # / C.B. Citation |
| 56-332 1956-2, 816 56-409 1956-2, 796 57-250 1957-1, 370 57-447 1957-2, 853 58-286 1958-1, 404 58-398 1958-2, 754 58-457 1958-2, 777 59-205 1959-1, 359 59-336 1959-2, 415 61-36 1961-1, 490 62-109 1962-2, 242 63-80 1963-1, 217 64-4 1964-1 (Part 1), 379 65-132 1965-1, 472 65-153 1965-1, 542 |
66-48 1966-1, 9 67-92 1967-1, 361 67-120 1967-1, 305 68-275 1968-1, 471 69-208 1969-1, 283 72-323 1972-1, 338 72-480 1972-2, 568 72-615 1972-2, 569 74-286 1974-1, 311 74-472 1974-2, 362 75-397 1975-2, 431 77-241 1977-2, 478 80-354 1980-2, 311 81-155 1981-1, 584 88-70 1988-2, 338 |
DRAFTING INFORMATION
The principal author of this revenue ruling is Frank Boland of the Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue ruling contact Mr. Boland on (202) 622-3130 (not a toll-free call).
Rev. Rul. 94-35, 1994-1 C.B. 319, 1994-22 I.R.B. 18.