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Finding List.md

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FINDING LIST

Page Page
Court Decisions Revenue Rulings--Continued
1773 554 55-56 569
1774 248 55-57 315
1775 253 55-58 97
1776 545 55-59 35
1777 450 55-60 37
1778 547 55-61 40
1779 548 55-62 212
1780 549 55-63 227
1781 435 55-64 228
1782 520 55-65 277
1783 207 55-66 282
1784 210 55-67 357
1785 376 55-68 372
1786 378 55-69 461
Revenue Rulings: 55-70 506
54-501 (correction) 9 55-71 110
55-1 26 55-72 206
55-2 211 55-73 236
55-3 282 55-74 230
55-4 291 55-75 238
55-5 331 55-76 239
55-6 409 55-77 339
55-7 499 55-78 357
55-8 518 55-79 370
55-9 675 55-80 387
55-10 47 55-81 392
55-11 212 55-82 520
55-12 259 55-83 523
55-13 285 55-84 531
55-14 302 55-85 15
55-15 361 55-86 334
55-16 386 55-87 112
55-17 388 55-88 241
55-18 475 55-89 284
55-19 496 55-90 348
55-20 516 55-91 364
55-21 540 55-92 390
55-22 198 55-93 404
55-23 275 55-94 419
55-24 283 55-95 480
55-25 283 55-96 488
55-26 338 55-97 512
55-27 350 55-98 524
55-28 359 55-99 531
55-29 413 55-100 565
55-30 430 55-101 566
55-31 476 55-102 569
55-32 557 55-103 31
55-33 128 55-104 46
55-34 226 55-105 94
55-35 286 55-106 102
55-36 340 55-107 127
55-37 347 55-108 140
55-38 389 55-109 261
55-39 403 55-110 280
55-40 570 55-111 333
55-41 598 55-112 344
55-42 610 55-113 481
55-43 517 55-114 573
55-44 129 55-115 575
55-45 34 55-116 576
55-46 126 55-117 233
55-47 239 55-118 320
55-48 182 55-119 352
55-49 431 55-120 382
55-50 506 55-121 382
55-51 514 55-122 390
55-52 528 55-123 443
55-53 528 55-124 482
55-54 533 55-125 518
55-55 537 55-126 536

(III)

IV

FINDING LIST--Continued

Page Page
Revenue Rulings--Continued Revenue Rulings--Continued
55-127 559 55-208 530
55-128 589 55-209 531
55-129 595 55-210 544
55-130 603 55-211 676
55-131 614 55-212 299
55-132 213 55-213 596
55-133 138 55-214 597
55-134 196 55-215 599
55-135 213 55-216 600
55-136 213 55-217 604
55-137 215 55-218 606
55-138 223 55-219 28
55-139 277 55-220 247
55-140 317 55-221 275
55-141 337 55-222 349
55-142 339 55-223 381
55-143 465 55-224 414
55-144 483 55-225 460
55-145 503 55-226 469
55-146 528 55-227 551
55-147 534 55-228 231
55-148 538 55-229 75
55-149 139 55-230 71
55-150 14 55-231 72
55-151 28 55-232 115
55-152 67 55-233 116
55-153 199 55-234 217
55-154 216 55-235 274
55-155 245 55-236 274
55-156 292 55-237 317
55-157 293 55-238 335
55-158 319 55-239 382
55-159 391 55-240 406
55-160 464 55-241 470
55-161 508 55-242 489
55-162 541 55-243 490
55-163 674 55-244 73
55-164 609 55-245 16
55-165 613 55-246 92
55-166 610 55-247 117
55-167 610 55-248 117
55-168 611 55-249 218
55-169 612 55-250 270
55-170 342 55-251 288
55-171 80 55-252 319
55-172 98 55-253 320
55-173 104 55-254 326
55-174 141 55-255 374
55-175 562 55-256 405
55-176 577 55-257 428
55-177 305 55-258 433
55-178 322 55-259 514
55-179 340 55-260 525
55-180 358 55-261 307
55-181 594 55-262 141
55-182 77 55-263 16
55-183 542 55-264 11
55-184 500 55-265 22
55-185 513 55-266 23
55-186 39 55-267 23
55-187 197 55-268 28
55-188 226 55-269 29
55-189 265 55-270 76
55-190 275 55-271 196
55-191 366 55-272 199
55-192 294 55-273 221
55-193 266 55-274 279
55-194 434 55-275 295
55-195 484 55-276 401
55-196 492 55-277 456
55-197 493 55-278 471
55-198 510 55-279 486
55-199 511 55-280 529
55-200 633 55-281 538
55-201 269 55-282 634
55-202 495 55-283 17
55-203 114 55-284 25
55-204 300 55-285 69
55-205 325 55-286 75
55-206 485 55-287 130
55-207 424 55-288 257

V

FINDING LIST--Continued

Page Page
Revenue Rulings--Continued Revenue Rulings--Continued
55-289 278 55-369 68
55-290 320 55-370 122
55-291 317 55-371 139
55-292 331 55-372 339
55-293 352 55-373 363
55-294 368 55-374 370
55-295 373 55-375 384
55-296 386 55-376 421
55-297 393 55-377 426
55-298 394 55-378 447
55-299 402 55-379 449
55-300 406 55-380 462
55-301 332 55-381 464
55-302 446 55-382 559
55-303 471 55-383 79
55-304 525 55-384 94
55-305 345 55-385 100
55-306 19 55-386 120
55-307 22 55-387 131
55-308 30 55-388 233
55-309 69 55-399 276
55-310 45 55-390 290
55-311 72 55-391 306
55-312 80 55-392 422
55-313 219 55-393 448
55-314 235 55-394 458
55-315 258 55-395 458
55-316 312 55-396 522
55-317 329 55-397 525
55-318 509 55-398 535
55-319 119 55-399 572
55-320 526 55-400 599
55-321 572 55-401 611
55-322 596 55-402 615
55-323 603 55-403 609
55-324 605 55-404 615
55-325 18 55-405 26
55-326 24 55-406 73
55-327 25 55-407 77
55-328 98 55-408 113
55-329 205 55-409 126
55-330 236 55-410 297
55-331 271 55-411 303
55-332 320 55-412 318
55-333 449 55-413 323
55-334 449 55-414 385
55-335 455 55-415 412
55-336 519 55-416 416
55-337 534 55-417 434
55-338 543 55-418 445
55-339 557 55-419 458
55-340 558 55-420 527
55-341 129 55-421 539
55-342 562 55-422 44
55-343 568 55-423 41
55-344 597 55-424 42
55-345 606 55-425 43
55-346 607 55-426 68
55-347 21 Treasury Decisions:
55-348 132 6616 601
55-349 232 6617 578
55-350 290 6618 698
55-351 343 6619 145
55-352 372 6620 623
55-353 381 6621 410
55-354 396 6622 641
55-355 418 6623 515
55-356 673 6624 719
55-357 13 6625 95
55-358 561 6626 466
55-359 570 6627 106
55-360 574 6628 123
55-361 575 6629 600
55-362 577 6630 665
55-363 595 6631 721
55-364 599 6632 142
55-365 600 6633 335
55-366 17 6624 50
55-367 25 49 (Narcotics) 201
55-368 40

VI

FINDING LIST--Continued

Page Page
Treaties Proclamation 3082 697
--- Canada 624 Public Laws:
--- Federal Republic of Germany 635 1 619
--- Japan 654 18 619
Executive Orders: 764 (Sept. 1, 1954 620
10289 695 IR-Circular:
10583 695 55-23 (Rev. Rul, 55-174) 141
10585 17 NEws Releases:
10586 696 IR-109 (Rev. Rul. 55-371) 139
10602 696 IR-111 (Rev. Rul. 55-262 141
10606 143
10607 144

FINDING LIST OF PREVIOUSLY PUBLISHED RULINGS

CURRENTLY MENTIONED

Previous ruling Action Current revenue ruling
A. R. R. 229, C. B. 3, 354 (1920) Cited Rev. Rul, 55-257, p. 428.
G. C. M. 10486, C. B. XI-1, 14 (1932) Amplified Rev. Rul. 55-273, p. 221.
G. C. M. 23623, C. B. 1943, 313 Modified Rev. Rul. 55-35, p. 286.
I. T. 1556, C. B. II-1, 172 (1923) Cited Rev. Rul. 55-227, p. 551.
I. T. 1776, C. B. II-2, 151 (1923) Cited Rev. Rul. 55-275, p. 295.
I. T. 1936, C. B. III-1, 122 (1924) Cited Rev. Rul. 55-250, p. 270.
I. T. 2405, C. B. VII-1, 72 (1929) Modified Rev. Rul. 55-227, p. 551.
I. T. 3472, C. B. 1941-1, 252 Modified Rev. Rul. 55-294, p, 368.
I. T. 3827, C. B. 1946-2, 57 Modified Rev. Rul. 55-170, p. 342.
I. T. 3910, C. B. 1948-1, 15 Revoked Rev. Rul. 55-138, p. 223.
I. T. 4017, C. B. 1950-2, 12 Amplified Rev. Rul. 55-88. p. 241.
I. T. 4058, C. B. 1951-2, 22 Modified Rev. Rul. 55-139, p.227.
L. O. 1014, C. B. 2, 88 (1920) Cited Rev. Rul. 55-357, p. 13.
Mim. 4148, C. B. XIII-1, 87 (1934) Modified Rev. Rul. 55-407, p. 77.
Mim. 6136, C. B. 1947-1, 58 Modified Rev. Rul. 55-60, p. 37.
Mim. 6583, C. B. 1951-1, 97 Supplemented Rev. Rul. 55-31, p. 476.
O. D. 667, C. B. 3, 52 (1920) Cited Rev. Rul. 55-117, p. 233.
O. D. 745, C. B, 3, 255 (1920) Cited Rev. Rul. 55-257, p. 428.
O. D. 823, C. B. 4, 77 (1921) Cited Rev. Rul. 55-317, p. 329.
O. D. 945, C. B. 4, 44 (1921) Modified Rev. Rul. 55-119, p. 352.
O. D. 1031, C. B. 5, 141 (1921) Cited Rev. Rul. 55-110, p. 280.
Rev. Rul. 25, C. B. 1953-1, 431 Modified Rev. Rul. 55-41, p. 598.
Rev. Rul. 117, C. B. 1953-1, 498 Amplified Rev. Rul. 55-153, p. 199
Rev. Rul. 119, C. B. 1953-2, 95 Modified Rev. Rul. 55-136, p. 213.
Rev. Rul. 168, C. B. 1953-2, 19 Amplified Rev. Rul. 55-12, p. 259.
Rev. Rul. 177, C. B. 1953-2, 341 Amplified Rev. Rul. 55-318, p. 509.
Rev. Rul. 199, C. B. 1953-2, 255 Superseded Rev. Rul, 55-6, p. 409.
Rev. Rul. 291, C. B. 1953-2, 42 Superseded Rev. Rul. 55-171, p. 80.
Rev. Rul. 54-63, C, B. 1954-1, 33 Modified / Rev. Rul. 55-220, p. 247.
Rev. Rul. 54-185, C. B. 1954-1, 04.3 Modified Rev. Rul. 55-217, p. 604.
Rev. Rul. 54-329, I, R. B. 1951-28, 12. Amplified Rev. Rul. 55-98, p. 524
Rev. Rul. 54-352, I. R. B. 1954-34, 24. Modified Rev. Rul. 55-217, p. 604.
Rev. Rul. 54-366, I. R. B. 1954-35, 9. Amplified Rev. Rul. 55-22, p. 198.
Rev. Rul. 54-392, I. R. B. 1954-37, 52. Superseded Rev. Rul. 55-169, p. 612.
Rev. Rul. 54-576, I. R. B. 1954-49, 21. Modified Rev. Rul. 55-362, p. 577.

(VII)

VIII

FINDING LIST OF PREVIOUSLY PUBLISHED RULINGS

CURRENTLY MENTIONED—Continued

Previous ruling Action Current revenue ruling
Rev. Rul. 54-608, I. R. B. 1954-51, 5. Modified Rev. Rul. 55-426, p. 68.
Rev. Rul. 54-625, I. R. B. 1954-52, 13. Modified Rev. Rul. 55-212, p. 299.
Rev. Rul. 55-56, I. R. B. 1955-5, 26. Modified Rev. Rul. 55-346, p. 607.
Rev. Rul. 55-72, I. R. B. 1955-7, 11. Superseded Rev. Rul. 55-72, p. 206.
S. M. 3141A, C. B, IV-2, 183 (1925) Modified Rev. Rul. 55-119, p. 352.
S. R. 5128, C. B. IV-2, 156 (1925) Cited Rev. Rul. 55-389, p. 276.

ABBREVIATIONS

The following abbreviations in current use and formerly used will appear in material published in the Bulletin.

  • A, B, C, ete—The names of individuals,
  • A. T.—Alcohol and tobacco tax ruling.
  • B. T. A.—Board of Tax Appeals.
  • C. B.—Cumulative Bulletin.
  • C. F. R.—Code of Federal Regulations.
  • Ct. D.—Court Decision.
  • D. C.—Treasury Department circular.
  • E. O.—Executive Order.
  • E. T.— Estate gift tax ruling.
  • Em. T.—Employment tax ruling.
  • F. A. A. A.—Federal Alcohol Administration Act.
  • G. C. M.—Chief Counsel's memorandum (formerly General Counsel's memorandum).
  • I. R. B.—Internal Revenue Bulletin.
  • IR-Mim.—Published IR-mimeograph.
  • I. T.—Income Tax Ruling.
  • M, N, X,Y, Z, etc.—The names of corporations, places, or businesses according to context.
  • M. T.—Miscellaneous tax ruling.
  • Mim.—Published mimeograph.
  • O. D.—Office Decision.
  • P. L.—Public Law.
  • P. S.—Pension, profit-sharing, stock bonus, or annuity plan ruling.
  • Rev. Proc.—Revenue Procedure.
  • Rev. Rul.—Revenue Ruling.
  • S. T.—Sales tax ruling.
  • S. P. R.— Statement of Procedural Rules.
  • Stat.—Statutes at Large.
  • T. C.-The Tax Court of the United States Reports.
  • T. D.—Treasury Decision.
  • U. S. C—United States Code.

x and y used to represent certain numbers and when used with the word “dollars” represent sums of money.

(IX)