 | Administrative law - 1949 - 1088 pages
...particular case, including identity of persons, regularly published In the Internal Revenue Bulletin. No unpublished ruling or decision will be cited or...as a precedent in the disposition of other cases. (c) Rules. All rules relating to the functions of the Bureau of Internal Revenue other than those dealing... | |
 | United States. Internal Revenue Service - Taxation - 1962 - 1090 pages
...precedents to be used in the disposition of other cases, and may be cited and relied upon for that purpose. No unpublished ruling or decision •will be cited or relied upon by any officer or employee of the Internal Revenue Service as a precedent in the disposition of other cases. Since each published ruling... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1436 pages
...other cases, and may be cited and relied upon for that purpose. No unpublished ruling or decision fill be cited or relied upon by any officer or employee of the Internal Revenue Service as a precedent in the disposition of other cases. Since each published ruling... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1961 - 1668 pages
...cases, and may be cited «id relied upon for that purpose. No unpublished ruling or decision »ill be cited or relied upon by any officer or employee of the Internal Revenue Service as a precedent in the disposition of other cases. Since each published ruling... | |
 | Administrative law - 1961 - 276 pages
...identity of persons, regularly published in the Internal Revenue Bulletin. See also § 601.601 (d). No unpublished ruling or decision will be cited or relied upon by any officer or employee of the Internal Revenue Service as a precedent in the disposition of other cases. (c) Rules. All rules relating... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1962 - 976 pages
...precedents to be used in the disposition of other cases, and may be cited and relied upon for that purpose. No unpublished ruling or decision will be cited or relied upon by any officer or employee of the Internal Revenue Service as a precedent in the disposition of other cases. Since each published ruling... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1264 pages
...precedents to be used in the disposition of other cases, and may be cited and relied upon for that purpose. No unpublished ruling or decision will be cited or relied upon by any officer or employee of the Internal Revenue Service as a precedent in the disposition of other cases. Since each published ruling... | |
 | United States. Congress. Senate. Committee on the Judiciary - 1974 - 476 pages
...General at pages 34, 42, 47, and 49. For many years the Service's published position has been that : "No unpublished ruling or decision will be cited or relied upon by any officer of the Internal Revenue Service as a precedent in the disposition of other cases." (Statement of Procedural... | |
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No unpublished ruling or decision •will be cited or relied upon by any officer or employee of the Internal Revenue Service as a precedent in the disposition of other cases. 
