Revenue Ruling 2003-99

Rev. Rul. 2003-99
Rev. Rul. 2003-99, 2003-34 I.R.B. 388, 2003-2 C.B. 388
                       Internal Revenue Service (I.R.S.)
                                 Revenue Ruling
                            OBSOLETE REVENUE RULINGS
                           Published: August 25, 2003

   Obsolete revenue rulings. This ruling publishes a list of previously published rulings that have been identified as no longer determinative with respect to future transactions.

  Obsolete revenue rulings. This ruling publishes a list of previously published rulings that have been identified as no longer determinative with respect to future transactions.

  The Internal Revenue Service is continuing its program of reviewing rulings  (including revenue rulings, revenue procedures, and notices) 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the Internal Revenue Bulletin to identify and publish lists of those rulings that, although not specifically revoked or superseded, are no longer considered determinative because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or subsequent published position; or (3) the facts set forth no longer exist or are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 that have been identified under the Service’s review program as no longer being determinative. The rulings are categorized by the Associate Chief Counsel offices that have primary jurisdiction over the subject matter of the rulings being obsoleted.

  Accordingly, the rulings listed below are hereby declared obsolete.

Associate Chief Counsel (Income Tax and

  Accounting)

Ruling No.                                C.B. Citation
Rev. Rul. 70-286                          1970-1 C.B. 113
Rev. Proc. 68-41                          1968-2 C.B. 943
Notice 95-50                              1995-2 C.B. 333
Associate Chief Counsel (Passthroughs
  and Special Industries)
Ruling No.                                C.B. Citation
Rev. Rul. 77-405                          1977-2 C.B. 381
Rev. Rul. 79-29                           1979-1 C.B. 358
Rev. Proc. 89-12                          1989-1 C.B. 798
Rev. Proc. 91-13                          1991-1 C.B. 477
Rev. Proc. 92-33                          1992-1 C.B. 782
Rev. Proc. 92-35                          1992-1 C.B. 790
Rev. Proc. 92-88                          1992-1 C.B. 496
Rev. Proc. 94-46                          1994-2 C.B. 688
Rev. Proc. 95-10                          1995-1 C.B. 501
Associate Chief Counsel (Corporate)
Ruling No.                                C.B. Citation
Rev. Rul. 54-139                          1954-1 C.B. 105
Rev. Rul. 54-396 [FN1]                    1954-2 C.B. 147
Rev. Rul. 56-128                          1956-1 C.B. 442
Rev. Rul. 56-160                          1956-1 C.B. 633
Rev. Rul. 56-212                          1956-1 C.B. 170
Rev. Rul. 56-220                          1956-1 C.B. 191
Rev. Rul. 56-271                          1956-1 C.B. 440
Rev. Rul. 56-344                          1956-2 C.B. 195
Rev. Rul. 56-448                          1956-2 C.B. 130
Rev. Rul. 56-451                          1956-2 C.B. 208
Rev. Rul. 56-586                          1956-2 C.B. 214
Rev. Rul. 56-680                          1956-2 C.B. 597
Rev. Rul. 56-681                          1956-2 C.B. 597
Rev. Rul. 57-296                          1957-2 C.B. 234
Rev. Rul. 58-92                           1958-1 C.B. 174
Rev. Rul. 59-108                          1959-1 C.B. 72
Rev. Rul. 59-120                          1959-1 C.B. 74
Rev. Rul. 59-122                          1959-1 C.B. 230
Rev. Rul. 59-233                          1959-2 C.B. 106
Rev. Rul. 59-326                          1959-2 C.B. 197
Rev. Rul. 59-400                          1959-2 C.B. 114
Rev. Rul. 59-412                          1959-2 C.B. 108
Rev. Rul. 60-49                           1960-1 C.B. 148
Rev. Rul. 60-246                          1960-2 C.B. 462
Rev. Rul. 60-262                          1960-2 C.B. 114
Rev. Rul. 61-96                           1961-1 C.B. 68
Rev. Rul. 64-147                          1964-1 C.B. 136
Rev. Rul. 64-177                          1964-1 C.B. 141
Rev. Rul. 65-110                          1965-1 C.B. 438
Rev. Rul. 66-23 [FN2]                     1966-1 C.B. 67
Rev. Rul. 66-290                          1966-2 C.B. 112
Rev. Rul. 67-186                          1967-1 C.B. 81
Rev. Rul. 67-189                          1967-1 C.B. 255
Rev. Rul. 67-326                          1967-2 C.B. 143
Rev. Rul. 68-388                          1968-2 C.B. 122
Rev. Rul. 68-434                          1968-2 C.B. 137
Rev. Rul. 69-18                           1969-1 C.B. 188
Rev. Rul. 69-20                           1969-1 C.B. 202
Rev. Rul. 69-241                          1969-1 C.B. 200
Rev. Rul. 69-426                          1969-2 C.B. 48
Rev. Rul. 70-6                            1970-1 C.B. 172
Rev. Rul. 70-111                          1970-1 C.B. 184
Rev. Rul. 70-378                          1970-2 C.B. 178
Rev. Rul. 70-409                          1970-2 C.B. 79
Rev. Rul. 70-496                          1970-2 C.B. 74
Rev. Rul. 71-384                          1971-2 C.B. 181
Rev. Rul. 71-440                          1971-2 C.B. 326
Rev. Rul. 72-61                           1972-1 C.B. 281
Rev. Rul. 72-212                          1972-1 C.B. 291
Rev. Rul. 72-472                          1972-2 C.B. 202
Rev. Rul. 72-603                          1972-2 C.B. 517
Rev. Rul. 73-257                          1973-1 C.B. 189
Rev. Rul. 73-277                          1973-1 C.B. 296
Rev. Rul. 73-473                          1973-2 C.B. 115
Rev. Rul. 73-490                          1973-2 C.B. 110
Rev. Rul. 73-498                          1973-2 C.B. 316
Rev. Rul. 74-73                           1974-1 C.B. 254
Rev. Rul. 74-87                           1974-1 C.B. 72
Rev. Rul. 74-211                          1974-1 C.B. 76
Rev. Rul. 74-476                          1974-2 C.B. 104
Rev. Rul. 74-610                          1974-2 C.B. 288
Rev. Rul. 75-54                           1975-1 C.B. 293
Rev. Rul. 75-160                          1975-1 C.B. 112
Rev. Rul. 75-174                          1975-1 C.B. 252
Rev. Rul. 75-179                          1975-1 C.B. 103
Rev. Rul. 75-212                          1975-1 C.B. 107
Rev. Rul. 75-248                          1975-1 C.B. 125
Rev. Rul. 75-468                          1975-2 C.B. 115
Rev. Rul. 75-515                          1975-2 C.B. 117
Rev. Rul. 75-561                          1975-2 C.B. 129
Rev. Rul. 76-90                           1976-1 C.B. 101
Rev. Rul. 76-239                          1976-1 C.B. 90
Rev. Rul. 76-347                          1976-2 C.B. 253
Rev. Rul. 77-81                           1977-1 C.B. 97
Rev. Rul. 77-150                          1977-1 C.B. 88
Rev. Rul. 77-256                          1977-2 C.B. 96
Rev. Rul. 77-284                          1977-2 C.B. 97
Rev. Rul. 77-321                          1977-2 C.B. 98
Rev. Rul. 77-456                          1977-2 C.B. 102
Rev. Rul. 77-483                          1977-2 C.B. 244
Rev. Rul. 78-89                           1978-1 C.B. 272
Rev. Rul. 78-287                          1978-2 C.B. 146
Rev. Rul. 78-441                          1978-2 C.B. 152
Rev. Rul. 79-71                           1979-1 C.B. 151
Rev. Rul. 79-82                           1979-1 C.B. 141
Rev. Rul. 79-104                          1979-1 C.B. 263
Rev. Rul. 79-314                          1979-2 C.B. 132
Rev. Rul. 80-79                           1980-1 C.B. 191
Rev. Rul. 80-101                          1980-1 C.B. 70
Rev. Rul. 80-358                          1980-2 C.B. 110
Rev. Rul. 81-190                          1981-2 C.B. 84
Rev. Rul. 81-247                          1981-2 C.B. 87
Rev. Rul. 82-164                          1982-2 C.B. 77
Rev. Rul. 83-119                          1983-2 C.B. 57
Rev. Rul. 84-30                           1984-1 C.B. 114
Rev. Rul. 85-55                           1985-1 C.B. 323
Rev. Rul. 85-136                          1985-2 C.B. 194
Rev. Rul. 86-52                           1986-1 C.B. 204
Rev. Rul. 87-1                            1987-1 C.B. 132
Rev. Proc. 91-11                          1991-1 C.B. 470
Rev. Proc. 91-39                          1991-2 C.B. 694
Rev. Proc. 95-11                          1995-1 C.B. 505
Rev. Proc. 95-39                          1995-2 C.B. 399
Associate Chief Counsel (International)
Ruling No.                                C.B. Citation
Rev. Rul. 56                              1953-1 C.B. 303
Rev. Rul. 55-105                          1955-1 C.B. 94
Rev. Rul. 55-372                          1955-1 C.B. 339
Rev. Rul. 57-116                          1957-1 C.B. 245
Rev. Rul. 57-542                          1957-2 C.B. 462
Rev. Rul. 58-618                          1958-2 C.B. 430
Rev. Rul. 59-356                          1959-2 C.B. 177
Rev. Rul. 60-307                          1960-2 C.B. 214
Rev. Rul. 63-157                          1963-2 C.B. 296
Rev. Rul. 63-224                          1963-2 C.B. 297
Rev. Rul. 63-248                          1963-2 C.B. 623
Rev. Rul. 64-285                          1964-2 C.B. 184
Rev. Rul. 65-260                          1965-2 C.B. 243
Rev. Rul. 65-273                          1965-2 C.B. 240
Rev. Rul. 66-4                            1966-1 C.B. 177
Rev. Rul. 68-309                          1968-1 C.B. 338
Rev. Rul. 68-477                          1968-2 C.B. 317
Rev. Rul. 68-522                          1968-2 C.B. 320
Rev. Rul. 68-608                          1968-2 C.B. 309
Rev. Rul. 68-640                          1968-2 C.B. 321
Rev. Rul. 68-641                          1968-2 C.B. 325
Rev. Rul. 69-361                          1969-1 C.B. 193
Rev. Rul. 69-485                          1969-2 C.B. 158
Rev. Rul. 69-517                          1969-2 C.B. 149
Rev. Rul. 70-229                          1970-1 C.B. 164
Rev. Rul. 70-230                          1970-1 C.B. 166
Rev. Rul. 70-264                          1970-1 C.B. 165
Rev. Rul. 71-13                           1971-1 C.B. 217
Rev. Rul. 71-453                          1971-2 C.B. 292
Rev. Rul. 71-454                          1971-2 C.B. 294
Rev. Rul. 71-495                          1971-2 C.B. 311
Rev. Rul. 71-518                          1971-2 C.B. 293
Rev. Rul. 71-565                          1971-2 C.B. 266
Rev. Rul. 71-582                          1971-2 C.B. 274
Rev. Rul. 72-116                          1972-1 C.B. 220
Rev. Rul. 72-357                          1972-2 C.B. 456
Rev. Rul. 72-526                          1972-2 C.B. 450
Rev. Rul. 72-599                          1972-2 C.B. 458
Rev. Rul. 73-46                           1973-1 C.B. 342
Rev. Rul. 73-119                          1973-1 C.B. 348
Rev. Rul. 73-182                          1973-1 C.B. 350
Rev. Rul. 74-6                            1974-1 C.B. 191
Rev. Rul. 74-59 [FN3]                     1974-1 C.B. 183
Rev. Rul. 74-83                           1974-1 C.B. 184
Rev. Rul. 74-376                          1974-2 C.B. 215
Rev. Rul. 74-521                          1974-2 C.B. 208
Rev. Rul. 75-53                           1975-1 C.B. 234
Rev. Rul. 75-105                          1975-1 C.B. 29
Rev. Rul. 75-106                          1975-1 C.B. 31
Rev. Rul. 75-107                          1975-1 C.B. 32
Rev. Rul. 75-111                          1975-1 C.B. 251
Rev. Rul. 75-134                          1975-1 C.B. 33
Rev. Rul. 75-298                          1975-2 C.B. 290
Rev. Rul. 75-341                          1975-2 C.B. 308
Rev. Rul. 75-426                          1975-2 C.B. 292
Rev. Rul. 76-44                           1976-1 C.B. 127
Rev. Rul. 76-67                           1976-1 C.B. 208
Rev. Rul. 76-329                          1976-2 C.B. 223
Rev. Rul. 76-535                          1976-2 C.B. 219
Rev. Rul. 77-41                           1977-1 C.B. 226
Rev. Rul. 77-343                          1977-2 C.B. 255
Rev. Rul. 77-482                          1977-2 C.B. 242
Rev. Rul. 79-116                          1979-1 C.B. 213
Rev. Rul. 79-424                          1979-2 C.B. 405
Rev. Rul. 80-78                           1980-1 C.B. 171
Rev. Rul. 80-167                          1980-1 C.B. 176
Rev. Rul. 80-170                          1980-1 C.B. 285
Rev. Rul. 82-226                          1982-2 C.B. 156
Rev. Rul. 83-101                          1983-2 C.B. 147
Rev. Rul. 84-28                           1984-1 C.B. 177
Rev. Rul. 88-7                            1988-1 C.B. 269
Rev. Rul. 89-72                           1989-1 C.B. 257
Rev. Proc. 68-23                          1968-1 C.B. 821
Rev. Proc. 90-19                          1990-1 C.B. 495
Notice 87-5                               1987-1 C.B. 416
Notice 87-66                              1987-2 C.B. 376
Notice 94-46                              1994-1 C.B. 356
FN1. Rev. Rul. 54-396 was declared obsolete by T.D. 8885, 2000-1 C.B. 1260,
  1261, and is included in this ruling to allow easier confirmation of its
  obsolete status.
FN2. Rev. Rul. 66-23 was declared obsolete by T.D. 8760, 1998-1 C.B. 803, 805,
  and is included in this ruling to allow easier confirmation of its obsolete
  status.
FN3. Rev. Rul. 74-59 was declared obsolete by T.D. 8708, 1997-1 C.B. 137, 139,
  and is included in this ruling to allow easier confirmation of its obsolete
  status.

  The Service will continue to review other rulings to ascertain 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 Marnette Myers of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding the rulings obsoleted in this revenue ruling, contact the following persons from the appropriate Associate Chief Counsel offices (not a toll-free call):

Name               Associate Chief Counsel              Telephone No.
Marnette Myers     Income Tax and Accounting            (202) 622-4920
Louis Solomon      Passthroughs and Special Industries  (202) 622-3010
Wayne Murray       Corporate                            (202) 622-7700
Kelly Myers Kogan  International                        (202) 622-3810

 Rev. Rul. 2003-99, 2003-34 I.R.B. 388, 2003-2 C.B. 388

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August 25th, 2003 |