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1977-1 C.B. i (1977)

handle is hein.usfed/ircb0123 and id is 1 raw text is: Internal Revenue Service
Cumulative Bulletin 1977-1
January-June, 1977
In This Issue

Statement of Principles of Internal Revenue Tax
Administration  ii
Introduction  iii
Definition of Terms and Abbreviations iv
Numerical Finding List v
Finding List of Current Action on Previously
Published Rulings vii
Tax Court 1

Part I.-Rulings and Decisions Under the Internal
Revenue Code of 1954 3
Part li.-Treaties and Tax Legislation
Table of Contents 411
Subpart A.-Tax Conventions 413
Subpart B.-Legislation and Related
Committee Reports 437
Part Ill.-Administrative, Procedural and Miscel-
laneous 527
Table of Contents 525
Index 595

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