Rev. Rul. 72-619

Consistent with the program for the review of rulings published in the Internal Revenue Bulletin before 1953 (announced by Revenue Procedure 67-6, C.B. 1967-1, 576), the Internal Revenue Service has undertaken a review of certain rulings that were published in the Bulletin after 1952. The purpose of this Revenue Ruling is to publish a list of post-1952 rulings dealing primarily with individual income tax matters that, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.

Accordingly, the rulings listed below, dealing primarily with individual income tax matters, are hereby declared obsolete.

           [Obsolete Rulings]

Other rulings published after 1952 relating to individual income tax matters will continue to be reviewed to ascertain those that 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 is necessarily determinative with respect to future transactions.