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Rev. Rul. 58-128


Rev. Rul. 58-128; 1958-1 C.B. 89

DATED
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Citations: Rev. Rul. 58-128; 1958-1 C.B. 89

Amplified and Modified by Rev. Rul. 77-347

Rev. Rul. 58-128

The provisions of Revenue Ruling 56-102, C.B. 1956-1, 90, and Revenue Ruling 56-249, C.B. 1956-1, 488, relating to supplemental unemployment benefits, are applicable with respect to supplemental unemployment benefit plans which are similar in all material details to those involved in the cited rulings, except for having been unilaterally instituted by the employer and are not union negotiated.

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