IRS Revenue Ruling
1998-37

 
 Code Sec. 7805

<<FULL TEXT>>

26 CFR 301.7805-1: Rules and regulations.

Rulings; obsolete. A list is given of rulings under the jurisdiction of
the Associate Chief Counsel (Domestic) that have been identified as no
longer determinative.


REV. RUL. 98-37

The Internal Revenue Service is continuing its program of reviewing
rulings (including revenue rulings and revenue procedures) published in
the Internal Revenue Bulletin to identify and publish lists of those
rulings that, although not specifically revoked or superseded, are no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provisions or regulations have been changed or repealed; (2) the ruling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 publishes a list of rulings under the jurisdiction
of the Associate Chief Counsel (Domestic) that have been identified under
the Service's review program as no longer being determinative. The rulings
are categorized by subject matter.

Accordingly, the rulings listed below are hereby declared obsolete.


ENTITY CLASSIFICATION

Rev. Rul. No. C.B. Citation
------------- -------------
71-277 1971-1 C.B. 422
71-434 1971-2 C.B. 430
71-574 1971-2 C.B. 432
72-75 1972-1 C.B. 401
72-120 1972-1 C.B. 402
72-121 1972-1 C.B. 403
72-122 1972-1 C.B. 405
75-19 1975-1 C.B. 382
77-214 1977-1 C.B. 408
79-106 1979-1 C.B. 448
88-8 1988-1 C.B. 403
88-76 1988-2 C.B. 360
88-79 1988-2 C.B. 361
93-4 1993-1 C.B. 225
93-5 1993-1 C.B. 227
93-6 1993-1 C.B. 229
93-30 1993-1 C.B. 231
93-38 1993-1 C.B. 233
93-49 1993-2 C.B. 308
93-50 1993-2 C.B. 310
93-53 1993-2 C.B. 312
93-81 1993-2 C.B. 314
93-91 1993-2 C.B. 316
93-92 1993-2 C.B. 318
93-93 1993-2 C.B. 321
94-5 1994-1 C.B. 312
94-6 1994-1 C.B. 314
94-30 1994-1 C.B. 316
94-51 1994-2 C.B. 407
94-79 1994-2 C.B. 409
95-2 1995-1 C.B. 220
95-9 1995-1 C.B. 222


OTHER GUIDANCE

Rev. Rul. No. C.B. Citation
------------- -------------
57-271 1957-1 C.B. 453
74-77 1974-1 C.B. 33
76-562 1976-2 C.B. 430
83-113 1983-2 C.B. 251
85-143 1985-2 C.B. 55

Rev. Proc. No. C.B. Citation
-------------- -------------
83-58 1983-2 C.B. 575


The Service will continue to review other rulings to identify those
that, for the reasons stated above, 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.


DRAFTING INFORMATION

The principal author of this revenue ruling is David A. Schneider of
the Office of Assistant Chief Counsel (Income Tax and Accounting). For
further information regarding the rulings identified under OTHER GUIDANCE,
contact Mr. Schneider on (202) 622-4890. For further information regarding
the rulings identified under ENTITY CLASSIFICATION, contact Mark D. Harris
of the Office of Assistant Chief Counsel (Passthroughs and Special
Industries) on (202) 622-3050. These are not toll-free calls.

<<END RULING>>

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