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1923 II-1 C.B. [i] (1923)

handle is hein.usfed/ircb0008 and id is 1 raw text is: SPECIAL ATTENTION is directed to the cautionary notice on this page that published rulings of the Bureau do not have the force and effect of Treas- ury Decisions and that they are applicable only to the facts presented in the published case. Treasury Department Bureau of Internal Revenue Internal Revenue Bulletin Cumulative Bulletin II-1 JANUARY-JUNE, 1923 IN THIS ISSUE Page Raings Nos. 666-956-- Income Tax .. ............ 1-247 Sales Tax ... ............. 248-300 Estate Tax . ............ 301 Capital-Stock Tax .......... 302-305 Miscellaneous Tax ... .......... . 306-316 Miscellaneous ... ........... 317-345 The rulings reported in the Internal Revenue Bulletin are for the information ef taxpayers and their counsel ns showing the trend of official opinion in the administration of the Bureau ef Internol Revenoe; the rolings other than Treasury Decisions have none of the force or effect of Treasury Decisions and do not commit the Department to any interpretation o f the law which has not been formally approved and promulgated by the Secretary of the Treasury. Each ruling embodies the administrative application of the law and Treasury Decisions to the entire state of facts upon which a particular case rests. It Is esperially to be noted that the same result will not necessarily be reachedin another case unless all the material facts are identical with those'of the reported case. Asit is not always feasible to-publish a complete statement of the facts underly- ing each ruling, there can be no assurance that any new case is identical with the reported case. As bearing out this distinction, itmay be observed that the rulings published from time to time may appear to reverse rulings previously published. Officers of the Bureau of Internal Revenue are especially cautioned against reaching a conclusion in any case merely on the basis of similarity to a published ruling, and should base theirjudgment on the applica- tion of all pertinent provisions of the law and Treasury Decisions to all the facts in ahcase. These rulings should be used as aids in studying the law and its formal construction as made in the regulation and Treasury Decisions previously issued. WASHINGTON GOVER&NMENT PRINTING OFFICE 1923

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