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1923 II-2 C.B. [i] (1923)

handle is hein.usfed/ircb0009 and id is 1 raw text is: SPECIAL ATTENTION is directed to the cautionary notice an 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 11-2 JULY-DECEMBER, 1923 IN THIS ISSUE Page Rulings Nos. 957-1276- Income Tax .. ............ . 1-288 Sales Tax .... ............. . 289-313 Estate Tax ... ............ . 314-323 Capital-Stock Tax .. ........... . 324-327 Miscellaneous Tax .. .......... .. 328-354 Miscellaneous ... ........... . 355-384 The ruligs reported in the Internal Revenue Bulletin are for the information of tapayers and their counsel as showing the trend of ofcial opinion in the administration of the Revenue Arts, the rulings other than Tr.ury Decioions have none ofof Treasury Decisions and do not Commit the Department to any interpietat.ion of thelaw which has not been fqrmatly 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 ease rests, It is especially to he noted that the same result will not necessarily be reachedin another case unless all the taterialfactsareidentcal with those of the reported case. Asitis not always f Neaoile to puhlish a complete statenient of the facts underlying each ruling, there can be no assance that any new case is identical with the reprted case. As earng out this distincon, it may he observed that the rulings published from time to time may appear to reverse rulings previously puhlished. Officers of the Bureau of Internal Revenue are especially cautioned against reaching a conclusion in any case merely on the basis of 8imilarity o a pnhlished Income. Sales, Capital-Stock. Estate, or miscellaneous ax ruling, and d base their i udgment on the application of all pertinent provision . of t helaW and Treasury Decisions to all the facto in each case. These rulitgs should he used aa s ain studyng the law audits formal myotuction ts made in the regulations and Treasury Decisions previously issuer pubished .O Officers~ of. th ueuo nenlRvneaeepcs cuindaantrahn ocuini n DesinstoNalh fati ea GVe RN N PRIeTIN 011ns1CRlbueda aid ns n t la a its ral 2

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