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1922 I-1 C.B. [i] (1922)

handle is hein.usfed/ircb0006 and id is 1 raw text is: Treasury Department Bureau of Internal Revenue Internal Revenue Bulletin Cumulative Bulletin I-1 JANUARY-JUNE. 1922 IN THIS ISSUE Page Rulings Nos. 1-383- Income Tax .. ............ 1-421 Sales Tax .. ............. 422-451 Capital-Stock Tax . .. .......... 45 0 Estate Tax .... ............ . 461-468- Miscellaneous .. ........ . 415-421, 469-477 The INTERNAL REVENUE BULLETIN SERVICE is a service of informatio from which t axpyrs and their counsel may obtain the best availab!e Indication of the trend and teudenty of c enlo ui n the administration of thetax provisiona of the Revenue Act. Ther have none of the force or effect of Treasury Decisions and do not commit the Department to any Interpretation oflaw which has not becnf ormmall approved and Romuljaed by the Sece. tarp othTreasuq. tEach ruling embodies the a ative application of tI aw and Treasury D to the entre state offacts upon which a prticuls case ansses. Itis esecially to be neted thatthe sane result will not necessarily be reachedin another case unice all the material facts areldentical with those of the reported case. Asitle not alwaysfesible to publish a com- pets statement of the facts underlying each ruling, there can be no assurance that any now cse is Idntia with the reperted case. As bearing out this diatinctin it may be observed that the rulings published from time to time mpy appear to reverse rulings previously published. Officers of the Bureau of Internal Revenue ar especially cautioned against reaching a con- clusien in any case merely en the basis of simlrity to e published Iame, Sales. Capital-Stock. Estate, Cild.Labor. or miscellaneous tax ruling, and should be th idgment on the appi- cation of all pertinent provisions of the law and Treasury Decision to au the fact in each ase. Thee rulings should be used as aids li studping the law and its formal construction as made in the regultrons cud Treasury Decdo.i previously Issued. WASHINGTON :: z . GOVERNMENT PRINTING OFFICE 1922

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