Rev. Rul. 98-37, 1998-32 I.R.B. 5.
INTERNAL REVENUE SERVICE
Revenue Ruling
RULINGS; OBSOLETE
Published: August 10, 1998
Section 7805. - Rules and Regulations, 26 CFR 301.7805-1: Rules and regulations.
Rulings; obsolete. A list is given of rulings under the jurisdiction of the Associate
Chief Counsel (Domestic) that have been identified as no longer determinative.
The Internal Revenue Service is continuing its program of reviewing rulings (including revenue rulings and revenue procedures) published in the Internal Revenue Bulletin to identify and publish lists of those rulings that, although not specifically revoked or superseded, are no longer considered determinative because: (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by a statute, regulation, or subsequent published position; or (3) the facts set forth no longer exist or are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 rulings under the jurisdiction of the Associate Chief Counsel (Domestic) that have been identified under the Service's review program as no longer being determinative. The rulings are categorized by subject matter.
Accordingly, the rulings listed below are hereby declared obsolete.
ENTITY CLASSIFICATION
| Rev.Rul.#/C.B. Citation | Rev.Rul.#/C.B. Citation |
| 71-277 1971-1 C.B. 422 71-434 1971-2 C.B. 430 71-574 1971-2 C.B. 432 72-75 1972-1 C.B. 401 72-120 1972-1 C.B. 402 72-121 1972-1 C.B. 403 72-122 1972-1 C.B. 405 75-19 1975-1 C.B. 382 77-214 1977-1 C.B. 408 79-106 1979-1 C.B. 448 88-8 1988-1 C.B. 403 88-76 1988-2 C.B. 360 88-79 1988-2 C.B. 361 93-4 1993-1 C.B. 225 93-5 1993-1 C.B. 227 93-6 1993-1 C.B. 229 |
93-30 1993-1 C.B. 231 93-38 1993-1 C.B. 233 93-49 1993-2 C.B. 308 93-50 1993-2 C.B. 310 93-53 1993-2 C.B. 312 93-81 1993-2 C.B. 314 93-91 1993-2 C.B. 316 93-92 1993-2 C.B. 318 93-93 1993-2 C.B. 321 94-5 1994-1 C.B. 312 94-6 1994-1 C.B. 314 94-30 1994-1 C.B. 316 94-51 1994-2 C.B. 407 94-79 1994-2 C.B. 409 95-2 1995-1 C.B. 220 95-9 1995-1 C.B. 222 |
OTHER GUIDANCE
| Rev.Rul.#/C.B. Citation | Rev.Rul.#/C.B. Citation |
| 57-271 1957-1 C.B. 453 74-77 1974-1 C.B. 33 76-562 1976-2 C.B. 430 |
83-113 1983-2 C.B. 251 85-143 1985-2 C.B. 55 83-58 1983-2 C.B. 575 |
The Service will continue to review other rulings to identify those that, for the reasons stated above, are inapplicable to future transactions. Therefore, failure to include any particular ruling in the above list should not be construed as an indication that the ruling necessarily is determinative with respect to future transactions.
DRAFTING INFORMATION
The principal author of this revenue ruling is David A. Schneider of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding the rulings identified under OTHER GUIDANCE, contact Mr. Schneider on (202) 622-4890. For further information regarding the rulings identified under ENTITY CLASSIFICATION, contact Mark D. Harris of the Office of Assistant Chief Counsel (Passthroughs and Special Industries) on (202) 622- 3050. These are not toll-free calls.
Rev. Rul. 98-37, 1998-32 I.R.B. 5.