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1970- 2 C.B. i (1970)

handle is hein.usfed/ircb0105 and id is 1 raw text is: Internal Revenue Service
Cumulative Bulletin 1970-2
July-December, 1970
S
In This Issue
Statement of Principles of Internal Revenue Tax Administration ii
Numerical Finding List iii
Finding List of Previously Published Rulings Currently Mentioned vi
Finding List of Obsolete Published Rulings xi
Finding List of Technical Information Releases xiv
Abbreviations xv
Foreword xvi
Introduction xvii
Tax Court xviii
Part I.-Rulings and Decisions Under the Internal Revenue Code of
1954, except those pertaining to Alcohol, Tobacco, and
Firearms I
Part II.-Rulings and Decisions Under the Internal Revenue Code of
1939, and other public laws, except those pertaining to Alcohol,
Tobacco, and Firearms 303
Part III.-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 305
Subpart B.-Tobacco matters issued under chapter 52 of the
Internal Revenue Code of 1954 322
Subpart C.-Firearms matters under chapter 53 of the Internal
Revenue Code of 1954 and other laws 327
Part IV.-Treaties and Tax Legislation
Table of Contents 329
Subpart A.-Tax Conventions 331
Subpart B.-Legislation 343
Subpart C.-Committee Reports 382
Part V.-Administrative, Procedural and Miscellaneous Matters 487
Table of Contents 485

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