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IRS Deems Decades-Old Revenue Rulings Obsolete

JUL. 9, 2018

Rev. Rul. 2018-20; 2018-28 IRB 8

DATED JUL. 9, 2018
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Citations: Rev. Rul. 2018-20; 2018-28 IRB 8

Obsoletes Rev. Rul. 80-337; Rev. Rul. 78-7; Rev. Rul. 77-315; Rev. Rul. 77-159; Rev. Rul. 74-493; Rev. Rul. 74-415; Rev. Rul. 71-276; Rev. Rul. 58-270; Rev. Rul. 56-188; Rev. Rul. 55-470

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 3121. — Definitions

The Internal Revenue Service (Service) is continuing its program of reviewing revenue rulings published in the Internal Revenue Bulletin to identify and publish lists of those rulings that are no longer considered determinative because: (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by a statute, regulation, or subsequent published position; or (3) the facts set forth no longer exist or are not sufficiently described to permit clear application of the current statute and regulations.

This revenue ruling obsoletes the rulings listed below. These rulings addressed issues arising under section 3121(b)(8)(B) of the Internal Revenue Code of 1954 (the 1954 Code), which provided an exemption from Federal Insurance Contributions Act (FICA) tax for tax-exempt organizations, and section 3121(k) of the 1954 Code, which provided for a waiver of the exemption. These 1954 Code sections were amended and repealed by the Social Security Amendments of 1983, Pub. L. No. 98–21, § 102, 97 Stat. 65, 70–71 (1983).

The revenue rulings listed below have been identified under the Service's review program as no longer being determinative.

Accordingly, the following revenue rulings are hereby declared obsolete.

Rev. Rul. No.

C.B. Citation

1. Rev. Rul. 55–470,

1955–2 C.B. 615;

2. Rev. Rul. 56–188,

1956–1 C.B. 485;

3. Rev. Rul. 58–270,

1958–1 C.B. 356;

4. Rev. Rul. 71–276,

1971–1 C.B. 289;

5. Rev. Rul. 74–415,

1974–2 C.B. 337;

6. Rev. Rul. 74–493,

1974–2 C.B. 327;

7. Rev. Rul. 77–159,

1977–1 C.B. 302;

8. Rev. Rul. 77–315,

1977–2 C.B. 355;

9. Rev. Rul. 78–7,

1978–1 C.B. 307;

10. Rev. Rul. 80–337,

1980–2 C.B. 296.

The Service will continue to review other revenue rulings relating to sections 3121(b)(8)(B) and 3121(k) of the 1954 Code to identify those that, for the reasons stated above, are inapplicable to future transactions. Therefore, the failure to include any particular revenue ruling in the list above should not be construed as an indication that the revenue ruling necessarily is determinative with respect to future transactions.

DRAFTING INFORMATION

The principal author of this revenue ruling is Andrew Holubeck of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For further in-formation regarding this revenue ruling, contact Andrew Holubeck at (202) 317-4774 (not a toll-free number).

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