Obsolete revenue rulings. This ruling publishes a list of previously published rulings that have been identified as no longer determinative with respect to future transactions.
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the Internal Revenue Bulletin to identify and publish lists of those rulings that, although not specifically revoked or superseded, are no longer considered determinative because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or subsequent published position; or (3) the facts set forth no longer exist or are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 Associate Chief Counsel offices that have primary jurisdiction over the subject matter of the rulings being obsoleted.
Accordingly, the rulings listed below are hereby declared obsolete.
| Associate Chief Counsel (Passthroughs and Special Industries) | |
|---|---|
| Ruling No. | C.B. Citation |
| Rev. Rul. 77-405 | 1977-2 C.B. 381 |
| Rev. Rul. 79-29 | 1979-1 C.B. 358 |
| Rev. Proc. 89-12 | 1989-1 C.B. 798 |
| Rev. Proc. 91-13 | 1991-1 C.B. 477 |
| Rev. Proc. 92-33 | 1992-1 C.B. 782 |
| Rev. Proc. 92-35 | 1992-1 C.B. 790 |
| Rev. Proc. 92-88 | 1992-1 C.B. 496 |
| Rev. Proc. 94-46 | 1994-2 C.B. 688 |
| Rev. Proc. 95-10 | 1995-1 C.B. 501 |
| Associate Chief Counsel (Corporate) | |
|---|---|
| Ruling No. | C.B. Citation |
| Rev. Rul. 54-139 | 1954-1 C.B. 105 |
| Rev. Rul. 54-396 | 1954-2 C.B. 147 |
| [a] | |
| Rev. Rul. 56-128 | 1956-1 C.B. 442 |
| Rev. Rul. 56-160 | 1956-1 C.B. 633 |
| Rev. Rul. 56-212 | 1956-1 C.B. 170 |
| Rev. Rul. 56-220 | 1956-1 C.B. 191 |
| Rev. Rul. 56-271 | 1956-1 C.B. 440 |
| Rev. Rul. 56-344 | 1956-2 C.B. 195 |
| Rev. Rul. 56-448 | 1956-2 C.B. 130 |
| Rev. Rul. 56-451 | 1956-2 C.B. 208 |
| Rev. Rul. 56-586 | 1956-2 C.B. 214 |
| Rev. Rul. 56-680 | 1956-2 C.B. 597 |
| Rev. Rul. 56-681 | 1956-2 C.B. 597 |
| Rev. Rul. 57-296 | 1957-2 C.B. 234 |
| Rev. Rul. 58-92 | 1958-1 C.B. 174 |
| Rev. Rul. 59-108 | 1959-1 C.B. 72 |
| Rev. Rul. 59-120 | 1959-1 C.B. 74 |
| Rev. Rul. 59-122 | 1959-1 C.B. 230 |
| Rev. Rul. 59-233 | 1959-2 C.B. 106 |
| Rev. Rul. 59-326 | 1959-2 C.B. 197 |
| Rev. Rul. 59-400 | 1959-2 C.B. 114 |
| Rev. Rul. 59-412 | 1959-2 C.B. 108 |
| Rev. Rul. 60-49 | 1960-1 C.B. 148 |
| Rev. Rul. 60-246 | 1960-2 C.B. 462 |
| Rev. Rul. 60-262 | 1960-2 C.B. 114 |
| Rev. Rul. 61-96 | 1961-1 C.B. 68 |
| Rev. Rul. 64-147 | 1964-1 C.B. 136 |
| Rev. Rul. 64-177 | 1964-1 C.B. 141 |
| Rev. Rul. 65-110 | 1965-1 C.B. 438 |
| Rev. Rul. 66-23 | 1966-1 C.B. 67 |
| [b] | |
| Rev. Rul. 66-290 | 1966-2 C.B. 112 |
| Rev. Rul. 67-186 | 1967-1 C.B. 81 |
| Rev. Rul. 67-189 | 1967-1 C.B. 255 |
| Rev. Rul. 67-326 | 1967-2 C.B. 143 |
| Rev. Rul. 68-388 | 1968-2 C.B. 122 |
| Rev. Rul. 68-434 | 1968-2 C.B. 137 |
| Rev. Rul. 69-18 | 1969-1 C.B. 188 |
| Rev. Rul. 69-20 | 1969-1 C.B. 202 |
| Rev. Rul. 69-241 | 1969-1 C.B. 200 |
| Rev. Rul. 69-426 | 1969-2 C.B. 48 |
| Rev. Rul. 70-6 | 1970-1 C.B. 172 |
| Rev. Rul. 70-111 | 1970-1 C.B. 184 |
| Rev. Rul. 70-378 | 1970-2 C.B. 178 |
| Rev. Rul. 70-409 | 1970-2 C.B. 79 |
| Rev. Rul. 70-496 | 1970-2 C.B. 74 |
| Rev. Rul. 71-384 | 1971-2 C.B. 181 |
| Rev. Rul. 71-440 | 1971-2 C.B. 326 |
| Rev. Rul. 72-61 | 1972-1 C.B. 281 |
| Rev. Rul. 72-212 | 1972-1 C.B. 291 |
| Rev. Rul. 72-472 | 1972-2 C.B. 202 |
| Rev. Rul. 72-603 | 1972-2 C.B. 517 |
| Rev. Rul. 73-257 | 1973-1 C.B. 189 |
| Rev. Rul. 73-277 | 1973-1 C.B. 296 |
| Rev. Rul. 73-473 | 1973-2 C.B. 115 |
| Rev. Rul. 73-490 | 1973-2 C.B. 110 |
| Rev. Rul. 73-498 | 1973-2 C.B. 316 |
| Rev. Rul. 74-73 | 1974-1 C.B. 254 |
| Rev. Rul. 74-87 | 1974-1 C.B. 72 |
| Rev. Rul. 74-211 | 1974-1 C.B. 76 |
| Rev. Rul. 74-476 | 1974-2 C.B. 104 |
| Rev. Rul. 74-610 | 1974-2 C.B. 288 |
| Rev. Rul. 75-54 | 1975-1 C.B. 293 |
| Rev. Rul. 75-160 | 1975-1 C.B. 112 |
| Rev. Rul. 75-174 | 1975-1 C.B. 252 |
| Rev. Rul. 75-179 | 1975-1 C.B. 103 |
| Rev. Rul. 75-212 | 1975-1 C.B. 107 |
| Rev. Rul. 75-248 | 1975-1 C.B. 125 |
| Rev. Rul. 75-468 | 1975-2 C.B. 115 |
| Rev. Rul. 75-515 | 1975-2 C.B. 117 |
| Rev. Rul. 75-561 | 1975-2 C.B. 129 |
| Rev. Rul. 76-90 | 1976-1 C.B. 101 |
| Rev. Rul. 76-239 | 1976-1 C.B. 90 |
| Rev. Rul. 76-347 | 1976-2 C.B. 253 |
| Rev. Rul. 77-81 | 1977-1 C.B. 97 |
| Rev. Rul. 77-150 | 1977-1 C.B. 88 |
| Rev. Rul. 77-256 | 1977-2 C.B. 96 |
| Rev. Rul. 77-284 | 1977-2 C.B. 97 |
| Rev. Rul. 77-321 | 1977-2 C.B. 98 |
| Rev. Rul. 77-456 | 1977-2 C.B. 102 |
| Rev. Rul. 77-483 | 1977-2 C.B. 244 |
| Rev. Rul. 78-89 | 1978-1 C.B. 272 |
| Rev. Rul. 78-287 | 1978-2 C.B. 146 |
| Rev. Rul. 78-441 | 1978-2 C.B. 152 |
| Rev. Rul. 79-71 | 1979-1 C.B. 151 |
| Rev. Rul. 79-82 | 1979-1 C.B. 141 |
| Rev. Rul. 79-104 | 1979-1 C.B. 263 |
| Rev. Rul. 79-314 | 1979-2 C.B. 132 |
| Rev. Rul. 80-79 | 1980-1 C.B. 191 |
| Rev. Rul. 80-101 | 1980-1 C.B. 70 |
| Rev. Rul. 80-358 | 1980-2 C.B. 110 |
| Rev. Rul. 81-190 | 1981-2 C.B. 84 |
| Rev. Rul. 81-247 | 1981-2 C.B. 87 |
| Rev. Rul. 82-164 | 1982-2 C.B. 77 |
| Rev. Rul. 83-119 | 1983-2 C.B. 57 |
| Rev. Rul. 84-30 | 1984-1 C.B. 114 |
| Rev. Rul. 85-55 | 1985-1 C.B. 323 |
| Rev. Rul. 85-136 | 1985-2 C.B. 194 |
| Rev. Rul. 86-52 | 1986-1 C.B. 204 |
| Rev. Rul. 87-1 | 1987-1 C.B. 132 |
| Rev. Proc. 91-11 | 1991-1 C.B. 470 |
| Rev. Proc. 91-39 | 1991-2 C.B. 694 |
| Rev. Proc. 95-11 | 1995-1 C.B. 505 |
| Rev. Proc. 95-39 | 1995-2 C.B. 399 |
| [a] Rev. Rul. 54-396 was declared obsolete by T.D. 8885, 2000-1 C.B. 1260, 1261, and is included in this ruling to allow easier confirmation of its obsolete status. [b] Rev. Rul. 66-23 was declared obsolete by T.D. 8760, 1998-1 C.B. 803, 805, and is included in this ruling to allow easier confirmation of its obsolete status. | |
| Associate Chief Counsel (International) | |
|---|---|
| Ruling No. | C.B. Citation |
| Rev. Rul. 56 | 1953-1 C.B. 303 |
| Rev. Rul. 55-105 | 1955-1 C.B. 94 |
| Rev. Rul. 55-372 | 1955-1 C.B. 339 |
| Rev. Rul. 57-116 | 1957-1 C.B. 245 |
| Rev. Rul. 57-542 | 1957-2 C.B. 462 |
| Rev. Rul. 58-618 | 1958-2 C.B. 430 |
| Rev. Rul. 59-356 | 1959-2 C.B. 177 |
| Rev. Rul. 60-307 | 1960-2 C.B. 214 |
| Rev. Rul. 63-157 | 1963-2 C.B. 296 |
| Rev. Rul. 63-224 | 1963-2 C.B. 297 |
| Rev. Rul. 63-248 | 1963-2 C.B. 623 |
| Rev. Rul. 64-285 | 1964-2 C.B. 184 |
| Rev. Rul. 65-260 | 1965-2 C.B. 243 |
| Rev. Rul. 65-273 | 1965-2 C.B. 240 |
| Rev. Rul. 66-4 | 1966-1 C.B. 177 |
| Rev. Rul. 68-309 | 1968-1 C.B. 338 |
| Rev. Rul. 68-477 | 1968-2 C.B. 317 |
| Rev. Rul. 68-522 | 1968-2 C.B. 320 |
| Rev. Rul. 68-608 | 1968-2 C.B. 309 |
| Rev. Rul. 68-640 | 1968-2 C.B. 321 |
| Rev. Rul. 68-641 | 1968-2 C.B. 325 |
| Rev. Rul. 69-361 | 1969-1 C.B. 193 |
| Rev. Rul. 69-485 | 1969-2 C.B. 158 |
| Rev. Rul. 69-517 | 1969-2 C.B. 149 |
| Rev. Rul. 70-229 | 1970-1 C.B. 164 |
| Rev. Rul. 70-230 | 1970-1 C.B. 166 |
| Rev. Rul. 70-264 | 1970-1 C.B. 165 |
| Rev. Rul. 71-13 | 1971-1 C.B. 217 |
| Rev. Rul. 71-453 | 1971-2 C.B. 292 |
| Rev. Rul. 71-454 | 1971-2 C.B. 294 |
| Rev. Rul. 71-495 | 1971-2 C.B. 311 |
| Rev. Rul. 71-518 | 1971-2 C.B. 293 |
| Rev. Rul. 71-565 | 1971-2 C.B. 266 |
| Rev. Rul. 71-582 | 1971-2 C.B. 274 |
| Rev. Rul. 72-116 | 1972-1 C.B. 220 |
| Rev. Rul. 72-357 | 1972-2 C.B. 456 |
| Rev. Rul. 72-526 | 1972-2 C.B. 450 |
| Rev. Rul. 72-599 | 1972-2 C.B. 458 |
| Rev. Rul. 73-46 | 1973-1 C.B. 342 |
| Rev. Rul. 73-119 | 1973-1 C.B. 348 |
| Rev. Rul. 73-182 | 1973-1 C.B. 350 |
| Rev. Rul. 74-6 | 1974-1 C.B. 191 |
| Rev. Rul. 74-59 | 1974-1 C.B. 183 |
| [a] | |
| Rev. Rul. 74-83 | 1974-1 C.B. 184 |
| Rev. Rul. 74-376 | 1974-2 C.B. 215 |
| Rev. Rul. 74-521 | 1974-2 C.B. 208 |
| Rev. Rul. 75-53 | 1975-1 C.B. 234 |
| Rev. Rul. 75-105 | 1975-1 C.B. 29 |
| Rev. Rul. 75-106 | 1975-1 C.B. 31 |
| Rev. Rul. 75-107 | 1975-1 C.B. 32 |
| Rev. Rul. 75-111 | 1975-1 C.B. 251 |
| Rev. Rul. 75-134 | 1975-1 C.B. 33 |
| Rev. Rul. 75-298 | 1975-2 C.B. 290 |
| Rev. Rul. 75-341 | 1975-2 C.B. 308 |
| Rev. Rul. 75-426 | 1975-2 C.B. 292 |
| Rev. Rul. 76-44 | 1976-1 C.B. 127 |
| Rev. Rul. 76-67 | 1976-1 C.B. 208 |
| Rev. Rul. 76-329 | 1976-2 C.B. 223 |
| Rev. Rul. 76-535 | 1976-2 C.B. 219 |
| Rev. Rul. 77-41 | 1977-1 C.B. 226 |
| Rev. Rul. 77-343 | 1977-2 C.B. 255 |
| Rev. Rul. 77-482 | 1977-2 C.B. 242 |
| Rev. Rul. 79-116 | 1979-1 C.B. 213 |
| Rev. Rul. 79-424 | 1979-2 C.B. 405 |
| Rev. Rul. 80-78 | 1980-1 C.B. 171 |
| Rev. Rul. 80-167 | 1980-1 C.B. 176 |
| Rev. Rul. 80-170 | 1980-1 C.B. 285 |
| Rev. Rul. 82-226 | 1982-2 C.B. 156 |
| Rev. Rul. 83-101 | 1983-2 C.B. 147 |
| Rev. Rul. 84-28 | 1984-1 C.B. 177 |
| Rev. Rul. 88-7 | 1988-1 C.B. 269 |
| Rev. Rul. 89-72 | 1989-1 C.B. 257 |
| Rev. Proc. 68-23 | 1968-1 C.B. 821 |
| Rev. Proc. 90-19 | 1990-1 C.B. 495 |
| Notice 87-5 | 1987-1 C.B. 416 |
| Notice 87-66 | 1987-2 C.B. 376 |
| Notice 94-46 | 1994-1 C.B. 356 |
[a] Rev. Rul. 74-59 was declared obsolete by T.D. 8708, 1997-1 C.B. 137, 139, and is included in this ruling to allow easier confirmation of its obsolete status. | |
The Service will continue to review other rulings to ascertain 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.
The principal author of this revenue ruling is Marnette Myers of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding the rulings obsoleted in this revenue ruling, contact the following persons from the appropriate Associate Chief Counsel offices (not a toll-free call):
NameAssociate Chief CounselTelephone No.Marnette MyersIncome Tax and Accounting(202) 622-4920Louis SolomonPassthroughs and Special Industries(202) 622-3010Wayne MurrayCorporate(202) 622-7700Kelly Myers KoganInternational(202) 622-3810
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