About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

1926 V-2 C.B. [i] (1926)

handle is hein.usfed/ircb0015 and id is 1 raw text is: SPECIAL ATTENTICON is directed to the cautionary notice on this page that published rulings of the Bureau do not have the force and effect of Treasury Docisiono and that they are applicable only to the facts presented in the published case. Treasury Department Bureau of Enternal Revenue Iumu tive u lThn V-2 JULY-DECEMBER, 1926 IN THIS ISSUE Page Rulings Nos. 2814-3026- Income Tax- Part I (1.926 Act) .. ......... . 1-107 Part 11 (1924 Act) .. ......... . 108-127 Part 111 (1921 and Prior Acts) ....... ..128-214 Sales Tax ..... ............. 215-227 Estate Tax ..... ............. . 228-254 Miscellaneous Tax ..... .......... 255-261 Miscellaneous ... ........... 262-296 The rulft reported in the Internal Revenue Bulletin are for the information of taxpayers and their counsel as showima the trend of official opinion in the administra- tion of the Bureau of Internal Revenue; the rulings other than Treasury Deciione have none of the force or effect of Treasury Decisions and do not commit the Depart- ment to any Interpretation of the law which has not been formally approved and pro- mnlgated by the Secretary of the Treasury. Each ruling embodies the administrative appiication of the law and Treasury Decisions to the entire state of facto upon which a 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 reported case. As it ie not always feasible to publish a complete state- ment of the facto underlying each ruling. there can be no assurance that any new cese is Identical with the reported case. As bearing out this distinction, it may be observed that Ilie rulings published from time to time may appear to reverse rulings previously published. Officero of the Bureau of Internal Revenue ore especially 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 each case. These rulings should be used ao aids in studying the low and its formal conetruction ao made in the regulations and Treasury Decisions previously issued. In addition to publishing all Internal Revenue Treasury Decisions, it io the policy of the Bureau of Internal Revenue to publish all rulings and decisions, including opinions of the General Counsel for the Bureau of Internal Revenue, which, because they announce a ruling or decision upon a novel question or upon a question in regard to which there exists 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 new 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 signlficance. It io not the policy of the Bureau to publish ouch 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 officer or employee of the Bureau of In- ternal Revenue as a precedent in the disposition of other cases. Unless otherwise specifically indicated, all published rulings and decisions have received the considera- tion and approval of the General Counsel for the Bureau of Internal Revenue. U. S. GOVERNMENT PRINTING OFFICE

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most