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1971- 2 C.B. i (1971)

handle is hein.usfed/ircb0107 and id is 1 raw text is: In This Issue
Statement of Principles of Internal Revenue Tax Administration  ii
Introduction  iii
Foreword iv
Abbreviations v
Numerical Finding List vi
Finding List of Previously Published Rulings Currently Mentioned  ix
Finding List of Obsolete Published Rulings xii
Tax Court 1
Part I.-Rulings and Decisions Under the Internal Revenue Code of
1954, except those pertaining to Alcohol, Tobacco, and
Firearms 5
Part Ill.-Alcohol, Tobacco, and Firearms:
Subpart A.-Alcohol matters issued under chapter 51 of the Internal
Revenue Code of 1954 and under the Federal Alcohol Adminis-
tration Act 437
Subpart B.-Tobacco matters issued under chapter 52 of the
Internal Revenue Code of 1954 457
Subpart C.-Firearms matters under chapter 53 of the Internal
Revenue Code of 1954 and other laws 457
Subpart E.-Explosive matters issued under Title 18, United States
Code, Chapter 40 476
Part IV.-Treaties and Tax Legislation
Table of Contents 477
Subpart A.-Tax Conventions  479
Subpart B.-Legislation  491
Subpart C.-Committee Reports 495
Part V.-Administrative, Procedural and Miscellaneous Matters
Table of Contents  501
Index 581
U.S. GOVERNMENT PRINTING OFFICE
WASHINGTON : 1972

For sale by the Superintendent of Documents, U.S. Government Printing Office
Washington, D.C. 20402 - Price $6.25 (cloth cover)
Stock Number 4804--0479

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