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1926 V-1 C.B. [i] (1926)

handle is hein.usfed/ircb0014 and id is 1 raw text is: SPECIAL ATTENTION is directed to the cautionary notice on this page that published rnings of tho Bureau do not have the force and effect of Treasury 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 V-1 JANUARY-JUNE, 1926 IN THIS ISSUE Pago ltlngs Nos. 2524-2813- Income Tax . ... ......... 1-362 Sales Tax . ...... ............ 363-381 Estato Tax. . . ............. . 382-409 Capital Stock Ton .... .......... 410-412 Mg.,llancous Tax . . .......... 413-423 Mioccllaneou. .. ........... 424-454 The rulings reported in the Internal Revenue Bulletin are for the information of tazpayers and their counsel as showing the trend of official opinion in the administra- tion of the Bureau of Internal Rovenuol the rulings other than Treasury Decisions have none of the force or offect of Treusury Decisions and do not commit the Depart. ment to any interprotation of the law which has not boon formally approved and pro. mulgated by the Vecretary of the Treasury. Each ruling embodies the administrative application of the law and Treasury Decisions to the entire state of facts upon which u particular case rests. It is especially to be noted that the same result will not necessarily be reached in another case unless all the material facts are identical with those of the reperted case. As it is not always feasible to publish a complete state ment of the facts underlyin each ruling, there can be no assurance that any now case is identical with the reported ease. As bearing out this distinction, it may *be observed that the rulings published frum time to time may appear to reverse ruings previously published. Officers of the Bureau of Internal ilpvenue are espcially cautioned against reaching a conclusion in any case merely on the basis of similarity to a published ruling, and should base their Judgment on the application of all pertinent provisions of the law and Treasury Decisions to all the facts in ecsh case. These rulings should be used as aids in studying the law and its formoa construction as made t do relatilons ad Treasury Decisions previously issued. In addition to publishing all Internal Revenue Treasury Decisions, it is thu policy of the Bureau of Internal Revenue to publish all rulings nd decisions, including opinions of the General Counsel for the Bureau of Internal Revenue, which bcaua they hnboune a ruling or decision upon a novel question or upon a question a regard to which there efasts no previously published ruling or decision, or for other reasons. are of such importance as to be of general interest. It is also the policy of the Bureau to publish all rulings or decisions which revoke, modify, amend, or affect in any manner whatever any published ruling or decision. In many instances opinions of the General Counsel for the Bureau of Internal Revenue are not of general interest because they announce no nw ruling or no new construction of the revenue laws but simply apply rulings already made public to certain situations of fact which are with- out special ionifcaneo. It is nt the policy of the Bureau to publish such opinions. Therefore, the numbers assigned to the published opinions of the General Counsel for the Bureau of Internal Revenue are not consecutive. No unpublished ruling or decision will be cited or relied upon by any ofilcer or empoyee of the Bureau of In- ternal Revenue as a precedent in the disposition of other cases. Unless otherwise specifically indicated, nI published rulings and decisions have received the considera- tion and approval of the General Counsel for the Bureau of Internal Revenue. WASRINGTON a a a a a GOVERNMENT PRINTING OFFICE a a a a a a a a 1926

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