Internal Revenue Service
Revenue Ruling

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Rev. Rul. 2003-67
Rev. Rul. 2003-67, 2003-26 I.R.B. 1119, 2003-1 C.B. 1119
                       Internal Revenue Service (I.R.S.)
                                 Revenue Ruling
                            OBSOLETE REVENUE RULINGS
                            Published: June 30, 2003

 Section 7805.--Rules and Regulations, 26 CFR 301.7805-1: Rules and Regulations.

  Obsolete revenue rulings. This ruling obsoletes prior rulings which have been identified as no longer being determinative.

  Obsolete revenue rulings. This ruling obsoletes prior rulings which have been identified as no longer being determinative.

  The Internal Revenue Service is continuing its program of reviewing rulings  (including revenue rulings, revenue procedures and notices) 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the Internal Revenue Bulletin to identify and publish lists of those rulings that, although not specifically revoked or superseded, are no longer considered determinative because: (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or subsequent published position; or, (3) the facts set forth no longer exist or are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 rulings that have been identified under the Service's review program as no longer being determinative. The rulings are categorized by the Assistant Chief Counsel offices in the Office of Associate Chief Counsel (Procedure and Administration) that have primary jurisdiction over the subject matter of the rulings that have been identified as no longer being determinative.

  Accordingly, the rulings listed below are hereby declared obsolete.
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 Assistant Chief Counsel (Administrative Provisions and Judicial Practice)
             Ruling No.                           C.B. Citation
Rev. Rul. 54-86                        1954-1 C.B. 79
Rev. Rul. 54-431                       1954-2 C.B. 116
Rev. Rul. 54-571                       1954-2 C.B. 235
Rev. Rul. 55-606                       1955-2 C.B. 489
Rev. Rul. 59-328                       1959-2 C.B. 379
Rev. Rul. 63-248                       1963-2 C.B. 623
Rev. Rul. 64-36                        1964-1 C.B. 446
Rev. Rul. 65-129                       1965-1 C.B. 519
Rev. Rul. 65-248                       1965-2 C.B. 432
Rev. Rul. 66-270                       1966-2 C.B. 106
Rev. Rul. 67-121                       1967-1 C.B. 363
Rev. Rul. 67-197                       1967-1 C.B. 319
Rev. Rul. 71-310                       1971-2 C.B. 169
Rev. Rul. 73-232                       1973-1 C.B. 541
Rev. Rul. 74-126                       1974-1 C.B. 337
             Ruling No.                           C.B. Citation
Rev. Rul. 76-561                       1976-2 C.B. 395
Rev. Rul. 77-53                        1977-1 C.B. 368
Rev. Rul. 78-157                       1978-1 C.B. 431
Rev. Rul. 78-169                       1978-1 C.B. 432
Rev. Rul. 81-245                       1981-2 C.B. 235
Rev. Rul. 85-37                        1985-1 C.B. 362
Rev. Rul. 85-50                        1985-1 C.B. 345
Rev. Proc. 88-16                       1988-1 C.B. 691
Rev. Rul. 93-70                        1993-2 C.B. 294
       Assistant Chief Counsel (Collection, Bankruptcy and Summons)
             Ruling No.                              Citation
Rev. Rul. 225 (1953)                   1953-2 C.B. 467
Rev. Rul. 54-93                        1954-1 C.B. 280
Rev. Rul. 54-125                       1954-1 C.B. 282
Rev. Rul. 55-134                       1955-1 C.B. 196
Rev. Rul. 55-227                       1955-1 C.B. 551
Rev. Rul. 56-41                        1956-1 C.B. 562
Rev. Rul. 66-383                       1966-2 C.B. 502
Rev. Proc. 67-25                       1967-1 C.B. 626
Rev. Proc. 71-37                       1971-2 C.B. 573
Rev. Proc. 76-23                       1976-1 C.B. 562
           Assistant Chief Counsel (Disclosure and Privacy Law)
             Ruling No.                              Citation
Rev. Rul. 54-598                       1954-2 C.B. 121
Rev. Rul. 58-120                       1958-1 C.B. 498
Rev. Proc. 66-4                        1966-1 C.B. 607
Rev. Proc. 70-11                       1970-1 C.B. 437
Rev. Proc. 73-6                        1973-1 C.B. 752
Rev. Proc. 85-21                       1985-1 C.B. 539
Rev. Proc. 85-33                       1985-2 C.B. 414
Rev. Proc. 88-39                       1988-2 C.B. 562
Rev. Proc. 89-33                       1989-1 C.B. 905
Rev. Proc. 91-42                       1991-2 C.B. 717
Rev. Proc. 92-55                       1992-2 C.B. 394

  The Service will continue to review other rulings to identify those that, for the reasons stated above, are no longer determinative. Therefore, failure to include any particular ruling in the above list should not be construed as an indication that the ruling necessarily is determinative.

DRAFTING INFORMATION

  The principal author of this revenue ruling is A. M. Gulas of the Office of Associate Chief Counsel, Procedure and Administration (Disclosure and Privacy Law). For further information regarding the rulings obsoleted in this revenue ruling, contact the following persons from the appropriate Assistant Chief Counsel offices (not toll-free calls):

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Name               Assistant Chief Counsel                        Telephone No.
Blaise Dusenberry  Administrative Provisions & Judicial Practice  202-622-7940
Peter Devlin       Collection, Bankruptcy & Summons               202-622-3600
A. M. Gulas        Disclosure & Privacy Law                       202-622-4560

 Rev. Rul. 2003-67, 2003-26 I.R.B. 1119, 2003-1 C.B. 1119