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1922 I-2 C.B. [i] (1922)

handle is hein.usfed/ircb0007 and id is 1 raw text is: SPECIAL ATTENTION is directed to the cautionary notice on this page that published rulings of the Bureau do not have the force and effect of Treas- ury Decisions and that they are applicable only to the facts presented in the published case. Treasury Department Bureau of Internal Revenue Internal Revenue Bulletin Cumulative Bulletin 1-2 JULY-DECEMBER, 1922 IN THIS ISSUE Page Rulings Nos. 384-665-- Income Tax... . . .......... . 1-270 Sales Tax .... ............. . 271-309 Estate Tax .... ......... . . . 310-319 Capital-Stock Tax ... .......... 320-336 Child-Labor Tax . . ....... .. 337-343 Miscellaneous Tax ... .......... . 344-359 The rulings r.ported 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 Revenue Acts; 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 promulfated 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 necessarily be reached in another case unless all the material facts are identical with those of the reported case. As it is not always feasible to publish 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 oherved that the rulings published from time to time may appear to reverse rulings previously published. Officers of the Bureau of Internal Revenue are especially cautioned against reaching a conclusion in any case merely on the basis of similaity'to a published Income, Sales, Capital-Stock, Estate, Child Labor, or uiscellaneous tax ruling, and should base their judgment on the application of all pertinent provisions of the low and Treasury Decisions to all the facts in each case. These rulings should be used as aids in studying the law and its formal construction as made in the regulations and Treasury Decisions previously issued. WASHINGTON : GOVERNMENT PRINTING OFFICE 1923

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