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1941-1 C.B. i (1941)

handle is hein.usfed/ircb0045 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 1941-1 JANUARY-JUNE, 1941 IN THIS ISSUE Page Introductory Notes rI.. . ......... II Contents . .. ..... . .. .... a V-VII Rulings Nos. 10549-10761- Board of Tax Appeals . . .......... ... 1-20 Regulations 110; Regulations 103 and 109, amended 21-186 Income Tax- Part I (A. Internal Revenue Code and 1939 and 1940 Acts; B. 1938 Act) ... ......... 187-300 Part II (1937 and 1936 Acts) . . . 301-313 Part I1 (1935 and 1934 or Prior Acts) - * 314-397 Employment Taxes ... .......... . 398-423 Miscellaneous Taxes- Estate and Git Taxes. .......... 424-449 Sales Taxes, Stamp Taxes, etc. ....... 450-478 Miscellaneous Rulings and Committee Reports . . 479-576 Index ...... .................... . 577-589 The rulings reported in the Internal Revenue Bulletin are for the information of taxpayers and their counsel as showing the trend of official opinion in the administration of the Bureau of Internal Revenue; the rulings other than Treasury Decisions have none of the force or effect of Treasury Decisions and do not commit the Department to any interpretation of 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 especially to be noted that the same result will not neces- sarily be reached in another case unless all the material facts are identical with those of the reported case. As itis net always feasible to pablish a complete statement of the facts underlying each ruling, there can be no assurance that any new case is identical with the reported case. As bearing out this distinction, it may be observed that the rulings published from time to time may appear to reverse rulinfi previ usuuuly published. .. Officers of the Bureau of Internal Revenue are especially cautioned aganst reaching a conclusion i any case merely on the basis of similarity to a pblishd ruling, and shoud base their judgment on die application of all pertinent provisions of the law andi Treasury Decisions to all the facts in each c ase. These rulings should be used as aids in studying the law and its formal construction as made in the regulations and Treasury Decisions pre- viously issued. In addition to publishing all Internal Revenue Treasury Decisions. itis the policy of the Bureau of Internal Revenue to publish all rulings and decisions, including opminns of the Chief 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 rxists 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 Chief Counsel for the Bureau of Internal Revenue are not of general interest because they auounce no new ruling or no new construction of the revenue laws bat simply apply rulings already made public to certain ituations to act which are without special significance. It is not the policy of the Bureau to publish such opinions. Therefore, the numbers assigned to the piublshed opinions of the Chief Counsel for the Bureau of Internal Revenue are not consecutive. No unpublished ruling or decision will be cited er relied upon by any officer or empoyee of the Bureau of Internl Revenue as a precedent in the disposition of her cases. Unless otherwise specifically indicated, all published rulings and decisions have received the consideration and approval of the C hief Counsel for the Bureau of Inter nal Revenue. UNitED STATES GOVERNMENT PRINTING OFFICE: WASHINGTON : 1941 For sale by the pubplrisendent of Documents, u.hs. Covernment lfrtntng O fIer wshington 2 , D U. . - Price $1.75

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