Rev. Rul. 84-172
Rev. Rul. 84-172; 1984-2 C.B. 315
- Cross-Reference
Section 7805 -- Rules and Regulations
26 CFR 301.7805-1: Rules and Regulations.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Rev. Proc. 67-6, 1967-1 C.B. 576, announced a program for the review of rulings published before 1953 with the immediate objective of identifying and publishing lists of those rulings that, although not specifically revoked or superseded, are not considered determinative with respect to future transactions.
Consistent with the objectives of that program, the Internal Revenue Service has undertaken a review of certain rulings that were published in the Internal Revenue Bulletin after 1952. The purpose of this revenue ruling is to publish a list of post-1952 rulings dealing with foreign tax credit matters that, although not specifically revoked or superseded, are not considered determinative with respect to future transactions because (1) the applicable statutory provisions have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or a subsequent published position; or (3) the facts set forth no longer exist or are not sufficient to permit application of the current statute.
Accordingly, the rulings listed below are declared obsolete.
Rev. Rul. No. C.B. Citation
79-140 1979-1, 239
78-424 1978-2, 197
78-235 1978-1, 238
78-234 1978-1, 237
78-233 1978-1, 236
78-222 1978-1, 232
78-63 1978-1, 228
78-62 1978-1, 226
78-61 1978-1, 221
The purpose of this declaration of obsolescence is to make it clear to all concerned that the above-listed rulings are not determinative with respect to future transactions. It is not the purpose of this Revenue Ruling to determine their applicability to past transactions.
Other rulings published after 1952 relating to foreign tax credit 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 necessarily is determinative with respect to future transactions.
- Cross-Reference
Section 7805 -- Rules and Regulations
26 CFR 301.7805-1: Rules and Regulations.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available