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1969-3 C.B. i (1969)

handle is hein.usfed/ircb0103 and id is 1 raw text is: Introduction The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, tax conventions, legislation, court decisions, and other items of general interest. It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, industry regulations appearing in internal management documents and statements of internal practices and procedures that affect the rights and duties of taxpayers are published. Revenue Rulings represent the conclusions of the Service on the application of the law to the entire state of facts involved. In those that are based on positions taken in rulings to taxpayers or technical advice to service field offices, identifying details and confidential information are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements, such as 18 U.S.C. 1905 and 26 U.S.C. 7213 concerning disclosure of information obtained from members of the public. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. The regulations, rulings, decisions, procedures, etc., published in the weekly Revenue Bulletins 1969-27 throigh 1969-52 have been consolidated and are published in Internal Revenue Cumulative Bulletin 1969-2. Cumulative Bulletin 1969-3 is prepared in two parts, as follows: I. Part I contains the Public Laws pertaining to internal revenue matters enacted by the 91st Congress on or after June 30, 1969. II. Part II contains Committee and Conference Reports related to the legislation published in Part I. House, Senate, and Conference Committee Reports printed in the Bulletin do not include the portion entitled Changes in Existing Law. The Index-Digest System, a research and reference service supplementing the Bulletin, may be obtained from the Superintendent of Documents on a subscription basis. It consists of five Services: 1-Income Tax, 2-Estate and Gift Taxes, 3-Employment Taxes, 4-Excise Taxes, and 5-Alcohol, Tobacco, and Firearms. Each Service is composed of a basic volume and a cumulative supplement. The supplements are issued quarterly for Service No. 1 and semiannually for Services 2 through 5. The system provides finding lists and topically-arranged digests of the items published in the Bulletin. The contents of this publication are not copyrighted and may be reprinted freely, a citation of the Cumulative Bulletin as the source would be appropriate.

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