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Revenue Rulings-Continued 75-120, 55 75-121, 70 75-122, 87 75-123, 115 75-124, 183 75-125, 254 75-126, 296 75-127, 297 75-128, 308 75-129, 336 75-130, 347 75-131, 389 75-132, 20 75-133, 21 75-134, 33 75-135, 56 75-136, 195 75-137, 74 75-138, 149 75-139, 168 75-140, 174 75-141, 195 75-142, 256 75-143, 275 75-144, 277 75-145, 298 75-146, 23 75-147, 41 75-148, 64 75-149, 64 75-150, 73 75-151, 88 75-152, 144 75-153, 106 75-154, 186 75-155, 357 75-156, 66 75-157, 66 75-158, 87 75-159, 95 75-160, 112 75-161, 114 75-162, 173 75-163, 189 75-164, 233 75-165, 375 75-166, 352 75-167, 40 75-168, 58 75-169, 59 75-170, 60 75-171, 140 75-172, 145 75-173, 188 75-174, 252 75-175, 256

Revenue Rulings—Continued 75-176, 300 75-177, 307 75-178, 9 75-179, 103 75-180, 142 75-181, 150 75-182, 176 75-183, 193 75-184, 41 75-185, 43 75-186, 72 75-187, 92 75-188, 276 75-189, 289 75-190, 348 75-191, 376 75-192, 384 75-193, 44 75-194, 80 75-195, 78 75-196, 155 75-197, 156 75-198, 157 75-199, 160 75-200, 163 75-201, 164 75-202, 170 75-203, 336 75-204, 341 75-205, 347 75-206, 357 75-207, 361 75-208, 46 75-209, 50 75-210, 72 75-211, 86 75-212, 107 75-213, 173 75-214, 185 75-215, 335 75-216, 337 75-217, 338 75-218, 342 75-219, 358 75-220, 49 75-221, 76 75-222, 105 75-223, 109 75-224, 146 75-225, 191 75-226, 199 75-227, 270 75-228, 278 75-229, 75-230, 93 75-231, 158

Revenue Rulings—Continued
75-232, 94
75-233, 95
75-234, 96
75-235, 97
75-236, 106
75-237, 116
75-238, 257
75-239, 304
75-240, 315
75-241, 316
75-242, 321
75-243, 322
75-244, 338
75-245, 6
75-246, 24
75-247, 104
75-248, 125
75-249, 171
75-250, 172
75-251, 175
75-252, 192
75-253, 203
75-254, 243
Treasury Decisions:
7332, 204
7333, 279
7334, 246
7335, 136
7336, 272
7337, 258
7338, 134
7339, 132
7340, 81
7341, 385
7342, 160
7343, 126
7344, 117
7345, 51
7346, 100
7347, 137
7348, 191
7349, 200
7350, 370
7351, 362
7352, 34
7353, 147
7354, 133
7355, 328
7359, 382
Treasury Department Orders:
107 (Rev. 18), 757
150-55 Rescission, 758
221-3, 758

1 T.D.'s 7356, 7357, and 7358 will appear in Cumulative Bulletin 1975-2.

Del. Orders 35 (Rev. 5) Superseded by Dei. Order 35 (Rev. 6), 635 42 (Rev. 5) Superseded by Del. Order 42 (Rev. 6), 635 77 (Rev. 6) Superseded by Del. Order 77 (Rev. 7), 636 77 (Rev. 7) Superseded by Del. Order 77 (Rev. 8), 636 96 (Rev. 1) Superseded by Dei. Order 96 (Rev. 2), 637 97 (Rev. 11) Superseded by Del. Order 97 (Rev. 12), 637 112 Superseded by Del. Order 112 (Rev. 1) 638 113 (Rev. 1) Superseded by Del. Order 113 (Rev. 2), 639 113 (Rev. 2) Superseded by Del. Order 113 (Rev. 3), 640 127 (Rev. 1) Revoked by Del. Order 127 (Rev. 1) Revocation

Notice, 640 139 Superseded by Del. Order 139 (Rev. 1), 641 E.O. 11680 Revoked by E.O. 11822, 641 G.C.M. 4954 Superseded by 75-108, 69 14375 Superseded by 75-46, 55 I.T. 3111 Superseded by 75-156, 66 3298 Superseded by 75-12, 62 3395 Superseded by 75-170, 60 3663 Superseded by 75-148, 64 3931 Superseded by 75-79, 184

I.T.—Continued 3966 Superseded by 75-149, 64 3967 Superseded by 75-149, 64 3970 Superseded by 75-48, 62 4016 Superseded by 75-57, 141 Mim. 4027 Superseded by Rev. Proc. 75-25, 720 0.D. 489 Superseded by 75-106, 31 550 Superseded by 75-107, 32 606 Superseded by 75-68, 184 695 Superseded by 75-82, 5 764 Superseded by 75-109, 69 834 Superseded by 75-104, 18 940 Superseded by 75-109, 69 Rev. Procs, 56-17 Superseded by Rev. Proc. 75-7, 648 65-10 Superseded by Rev. Proc. 75-17, 677 67-12 Superseded by Rev. Proc. 75-17, 677 68-23 Amplified by Rev. Proc. 75-29, 754 69-10 Modified by Rev. Proc. 75-8, 648 70-27 Clarified by Rev. Proc. 75-18, 687 71-39 Amplified by Rev. Proc. 75-13, 662

Rev. Procs.-Continued 72-3 Amplified by Rev. Proc. 75-6, 646 Modified by Rev. Proc. 75-28, 752 72-6 Amplified by Rev. Proc. 75-5, 645 72-37 Superseded by Rev. Proc. 75-12, 653 73-11 Superseded by Rev. Proc. 75-14, 662 73-13 Superseded by Rev. Proc. 75-20, 688 73-14 Superseded by Rev. Proc. 75-27, 725 73-19 Declared obsolete by Rev. Proc. 75-7, 648 73-37 Amplified by Rev. Proc. 75-10, 651 74-19 Modified by Rev. Proc. 75-1, 642 Rev. Proc. 75-23, 719 74-20 Superseded by Rev. Proc. 75-15, 671 74-23 Amplified by Rev. Proc. 75-3, 643 74-26 Amplified by Rev. Proc. 75-11, 652 Clarified by Rev. Proc. 75-24, 719 74-38 Modified by Rev. Proc. 75-5, 645 74-46 Superseded by Rev. Proc. 75-20, 688 74-47 Superseded by Rev. Proc. 75-27, 725 75-1 Modified by Rev. Proc. 75-23, 719 Rev. Ruls.

48 Modified by 75-100, 303 54-497 Modified by 75-169, 59

vii

Rev. Ruls.-Continued 55-495 Modified by 75-199, 160 56-361 Distinguished by 75-216, 337 56-496 Modified by 75-11, 27 57-55 Amplified by 75-64, 16 57-337 Superseded by 75-102, 351 58-77 Revoked by 75-34, 271 58-301 Distinguished by 75-44, 15 58-418 Distinguished by 75-230, 93 58-578 Superseded by 75-45, 47 59-154 Superseded by 75-61, 180 59-227 Modified and Superseded by 75-44, 15 59-274 Superseded by 75-89, 351 60-223 Revoked by 75-120, 55 61-146 Distinguished by 75-241, 316 61-221 Superseded by 75-170, 60 62-117 Distinguished by 75-22, 49 63-66 Modified by 75-11, 27 63-239 Superseded by 75-168, 58 65-188 Distinguishd by 75-243, 322 66-71 Modified by 75-137, 74

Rev. Rul. Continued 72-157 Amplified by 75-204, 341 72-332 Modified by 75-176, 300 72-333 Distinguished by 75-128, 308 72-380 Amplified by 75-2, 99 73-66 Amplified by 75-50, 152 73-242 Superseded by 75-9, 348 73-286 Superseded by 75-38, 161 72-333 Distinguished by 75-128, 308 73-410 Clarified by 75-55, 74 73-424 Distinguished by 75-201, 164 73-511 Clarified and Modified by 75-21, 367 74-333 Distinguished by 75-242, 321 74-346 Modified by 75-190, 348 74-471 Amplified by 75-136, 195 74-486 Clarified by 75-47, 62 74-626 Superseded by 75-136, 195

Rev, Ruls.-Continued 66-336 Modified by 75-153, 106 67-44 Revoked by 75-81, 326 67-67 Revoked by 75-178, 9 68-280 Modified by 75-137, 74 68-445 Distinguished by 75-1, 5 68-483 Modified by 75-137. 74 68-559 Distinguished by 75-216, 337 69-14 Revoked by 75-178, 9 69-78 Modified by 75-137, 74 69-507 Superseded by 75-166, 352 69-606 Clarified by 75-137, 74 70-50 Amplified by 75-144, 277 70-396 Revoked by 75-120, 55 70-539 Distinguished by 75-56, 98 70-662 Distinguished by 75-15, 317 71-232 Superseded by 75-72, 310 71-308 Revoked by 75-120, 55 71-357 Revoked by 75-81, 326

71-360 Clarified by 75-91, 39 71-465 Superseded by 75-166, 352

S.M. 4945 Superseded by 75-61, 180 T.D.O. 107 (Rev. 17) Superseded by T.D.O. 107 (Rev. 18), 757 150-55 Revoked by T.D.O. 150-55 Rescission, 758

Cumulative List of Announcements Relating to Decisions of the Tax Court Published in the Internal Revenue Bulletin From January 1, 1975 to June 30, 1975

It is the policy of the Internal Reve- clusions of the Service only to the ap- No announcements are made in the nue Service to announce in the Inter- plication of the law to the facts in the Bulletin with respect to memorandum nal Revenue Bulletin at the earliest particular case. Caution should be opinions of the Tax Court. practicable date the determination of exercised in extending the application the Commissioner to acquiesce or not

The announcements published in of the decision to a similar case unless

the weekly Internal Revenue Bulletins acquiesce in a decision of the Tax the facts and circumstances are sub

are consolidated semiannually and anCourt which disallows a deficiency in stantially the same, and consideration

nually. The semiannual consolidation tax determined by the Commissioner should be given to the effect of new to be due. legislation, regulations, and rulings as

appears in the first Bulletin for July

and in the Cumulative Bulletin for the Notice that the Commissioner has well as subsequent court decisions and

first half of the year and the annual acquiesced or nonacquiesced in a deci- actions thereon.

consolidation appears in the first Bulsion of the Tax Court relates only to Acquiescence in a decision means

letin for the following January and in the issue or issues decided adversely to acceptance by the Service of the conthe Government. clusion reached, and does not neces

the Cumulative Bulletin for the last

half of the year. Actions of acquiescences in adverse sarily mean acceptance and approval decisions shall be relied on by Revenue of any or all of the reasons assigned by The Commissioner ACQUIESCES officers and others concerned as con- the Court for its conclusions.

in the following decisions:

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Converse Rubber Corp.1
Cowan, Philip C. S.-
Cowan, Spencer M., Jr.'
Cremona, Leonard F.
Dillin, Patrea L.
Dillin, William N.
Farley Funeral Home?
Finn, Jack S.
Garth, Clara Louise
Garth, W. P.
Glazer, Lillian J.
Govenar, Sidney A.'
Granite State Rubber Co."
Gutman, Alfred E.
Jaffe, Myron 1.
Lovelace, Lena Mae & Louis B.

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Mann, Irving

6228-65

58

757

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