REVENUE RULE 95-71
1995-2 C.B. 323, 1995-42 I.R.B. 7
Internal Revenue Service
Revenue Rule
OBSOLETE REVENUE RULINGS
Released: October 4, 1995
Published: October 16, 1995
Section 7805.--Rules and Regulations, 26 CFR 301.7805-1: Rules and regulations.
Obsolete revenue rulings. This ruling publishes a list of revenue rulings identified under the Regulatory Reinvention Initiative as being obsolete.
Obsolete revenue rulings. This ruling publishes a list of revenue rulings identified under the Regulatory Reinvention Initiative as being obsolete.
As part of the President's Regulatory Reinvention Initiative, the Treasury Internal Revenue Service have identified revenue rulings published in the Internal Revenue Bulletin that, although not specifically revoked or superseded, are obsolete because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or subsequent published position; or (3) the facts set forth no longer exist or are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 sufficiently described to permit clear application of the current statute and regulations.
This revenue ruling publishes a list of revenue rulings identified under the Regulatory Reinvention Initiative as being obsolete.
Accordingly, the revenue rulings listed below are hereby declared OBSOLETE.
| Rev. Rul. No. / C.B. Citation | Rev. Rul. No. / C.B. Citation |
| Rev. Rul. 87-4 1987-1 C.B.
132 Rev. Rul. 85-161 1985-2 C.B. 191 Rev. Rul. 85-125 1985-2 C.B. 180 Rev. Rul. 83-38 1983-1 C.B. 76 Rev. Rul. 82-113 1982-1 C.B. 78 Rev. Rul. 82-72 1982-1 C.B. 57 Rev. Rul. 82-58 1982-1 C.B. 27 Rev. Rul. 81-218 1981-2 C.B. 43 Rev. Rul. 81-204 1981-2 C.B. 157 Rev. Rul. 80-221 1980-2 C.B. 107 Rev. Rul. 79-376 1979-2 C.B. 133 Rev. Rul. 79-149 1979-1 C.B. 132 Rev. Rul. 79-121 1979-1 C.B. 61 Rev. Rul. 79-3 1979-1 C.B. 143 Rev. Rul. 78-422 1978-2 C.B. 129 Rev. Rul. 78-350 1978-2 C.B. 135 Rev. Rul. 78-285 1978-2 C.B. 137 Rev. Rul. 77-190 1977-1 C.B. 88 Rev. Rul. 76-36 1976-1 C.B. 105 Rev. Rul. 75-508 1975-2 C.B. 379 Rev. Rul. 75-460 1975-2 C.B. 348 Rev. Rul. 75-324 1975-2 C.B. 348 Rev. Rul. 75-240 1975-1 C.B. 315 Rev. Rul. 75-40 1975-1 C.B. 276 Rev. Rul. 74-522 1974-2 C.B. 271 Rev. Rul. 74-441 1974-2 C.B. 105 Rev. Rul. 74-430 1974-2 C.B. 100 Rev. Rul. 74-295 1974-1 C.B. 78 Rev. Rul. 74-119 1974-1 C.B. 276 Rev. Rul. 74-61 1974-1 C.B. 239 Rev. Rul. 73-611 1973-2 C.B. 312 Rev. Rul. 73-552 1973-2 C.B. 116 |
Rev. Rul. 73-551 1973-2
C.B. 112 Rev. Rul. 73-515 1973-2 C.B. 7 Rev. Rul. 73-264 1973-1 C.B. 178 Rev. Rul. 73-2 1973-1 C.B. 171 Rev. Rul. 71-522 1971-2 C.B. 316 Rev. Rul. 70-514 1970-2 C.B. 198 Rev. Rul. 70-467 1970-2 C.B. 169 Rev. Rul. 69-284 1969-1 C.B. 203 Rev. Rul. 69-172 1969-1 C.B. 99 Rev. Rul. 69-95 1969-1 C.B. 204 Rev. Rul. 68-457 1968-2 C.B. 341 Rev. Rul. 68-358 1968-2 C.B. 156 Rev. Rul. 68-294 1968-1 C.B. 46 Rev. Rul. 68-21 1968-1 C.B. 104 Rev. Rul. 67-269 1967-2 C.B. 298 Rev. Rul. 66-327 1966-2 C.B. 357 Rev. Rul. 66-306 1966-2 C.B. 356 Rev. Rul. 66-81 1966-1 C.B. 64 Rev. Rul. 65-30 1965-1 C.B. 155 Rev. Rul. 64-257 1964-2 C.B. 91 Rev. Rul. 64-239 1964-2 C.B. 93 Rev. Rul. 64-100 1964-1 C.B. 130 Rev. Rul. 63-125 1963-2 C.B. 146 Rev. Rul. 58-391 1958-2 C.B. 139 Rev. Rul. 58-241 1958-1 C.B. 179 Rev. Rul. 58-9 1958-1 C.B. 190 Rev. Rul. 57-490 1957-2 C.B. 231 Rev. Rul. 57-243 1957-1 C.B. 116 Rev. Rul. 56-286 1956-1 C.B. 172 Rev. Rul. 56-171 1956-1 C.B. 179 Rev. Rul. 54-257 1954-2 C.B. 429 Rev. Rul. 54-171 1954-1 C.B. 282 |
Treasury and the Service will continue to review other revenue rulings to ascertain those that, for the reasons stated above, are obsolete. Therefore, failure to include any particular revenue ruling in the above list should not be construed as necessarily indicating that the revenue ruling is not obsolete.
Rev. Rul. 95-71, 1995-2 C.B. 323, 1995-42 I.R.B. 7