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

1939-2 C.B. i (1939)

handle is hein.usfed/ircb0042 and id is 1 raw text is: SPECIAL ATTENTION is directed to the cautionary notice on this page that pub- lished rulings of the Bureau do not have the force and effect of Treasury Decisions and that they are applicable only to facts presented in the published case Treasury Department : : : : : Bureau of Internal Revenue Internal Revenue Bulletin Cumulative Bulletin 1939-2 JULY-DECEMBER, 1939 IN THIS ISSUE rae Introductory Notes ... ............. .II Contents ..... ................. ... V-VII Rulings Nos. 9897-10126- Board of Tax Appeals .. ........... ... 1-73 Income Tax- Part I (A. Internal Revenue Code and 1939 Act; B, 1938 Act) ... ..... ...... 75-174 Part H (1937 and 1936 Acts). ....... 175-192 Part I1 (1935 and 1934 or Prior Acts) . ... 193-250 Employment Taxes. ............ 251-324 Miscellaneous Taxes- Estate and Gift Taxes .. . ........ .. 325-346 Capital Stock Taxes .......... 347-354 Sales Taxes, Stamp Taxes, Etc. ........ ...355-403 Miscellaneous Rulings. . ........... 404-485 Committee Reports ............... 487-636 Index ...... .. ................ . 637-650 The ru ings reported in the Internal Revenue Bulletin ae for the information of taxpayers and their counsel s showing the trend of official opinion in the administrotien of the Bureau ot Interal Revenue. the rulings ether thou Treasury Decisions have none of the force or effect of Treasury Decisions and do not commit the Department to soy interpretation of the law which as so been formally approved and promulgated by the Secretey of t Treasury. Each rnling embodies the administrative appliation of the law and Treasury Decisions to the entire state of focts upon which a particular case rests. It is especially to.be aed. that the same result will not feesn. wily he reach.e i n mnother case unless all the material facts are identical with th ese of the reported cas. As ti net always f taole to pub lih a complete statement of the facts underlying eaqh rain, there can be no assuranm thatny new sse sdeitcalwthhe reported case. As bearing out thi distinction. it may be observed that th rulings pulished from time to time may appear to reverse rulings previously Published Officers of the eamn of Internal Rc.enue gre especially cautioned against reaching a conclusion m any ease merely an the bas of similarity to o published ruling, and should base their judgment so the applicaion o a11 per- taunt provisions of the law anid Treosury Decisina to all the facts m each cae These rui should by se as aids in studying the law sod its formal construction as mode in the regulaions and Treasury Decisns previously In aditon to publisng all Internal Revenue Treasury Desions it is thepoliy of the Bureau of Internal Revenue to publish all rulings and decisions, includiogt opinions of the Chief Coans for the lorant of Interned Reveue. which. becanse they announce a ruling or deisonup ovel questin upoa question in regard to which there exists no previously publish.ed ruling or deiin mr for ether reasons, are of ouc impnotsnco -s to hel general interest. it s also the policy of the loran to publish a. rulis decisions which revoe, modify. amend, or efect in ony manner whatever any published rung or dcision. In msy instances opinions of the Chief Counsl for the Bureau .of Intera Revenue are n of g al itest because the * on no new ruling or no new construction of the revenue laws but Wmply apply rufs already made 91ubrc in cecta itations of fact which are without special significance, It in not the p of the B an to publsh such opinions. Therefore, the numbers assigned to the poblishod oi the Chief Counsel for the Rure&* of Internal Revenue are not eonsecutive. No unpubished rung or dec i be cited be relied upon by soy officer aemployee of the Bureau of Internal Revenue asapeeden in theds itaion of othe cas. uless otherwise opecisically indicated, al published rUling and decsions have receved the oMideation aod approval of the Counsel fo the Bureau of Intenal Revenae. UNITED STATES GOVERNMENT PRINTING OFFICE: WASHINGTON : 1940 For sale by the Superintendent of Documents, U.S. Government Printing-Office Washington, D.C. 20402- P-ce -$9.40 Stock Number 048-004-01289-8

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