Internal Revenue Bulletin:  2003-34 

August 25, 2003 

Rev. Rul. 2003-99


Table of Contents

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the Internal Revenue Bulletin to identify and publish lists of those rulings that, although not specifically revoked or superseded, are no longer considered determinative because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or subsequent published position; or (3) the facts set forth no longer exist or are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.

DRAFTING INFORMATION

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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