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HIGHLIGHTS OF THIS ISSUE
gress extend for one year the period within which page 14.
instrumentalities to assure the proper allocation of page 8.
under the particular circumstances involved.
cultural Employees,” by January 31, 1956.
Civil Service Retirement System dies before retire- page 6.
will be his contributions.
assignment of the right to file a claim for credit or page 11.
denied exemption from some of the excise taxes page 12.
nished by the United States Government.
the United States.
Findfng List on page 17.
The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for the announcement of official rulings of the Internal Revenue Service, and for the publication of Treasury Decisions, Executive Orders, legislation, and court decisions pertaining to Internal Revenue matters.
It is the policy of the Service to publish in the Bulletin all substantive and procedural rulings of importance or general interest, the publication of which is considered necessary to promote a uniform application of the laws administered by the Service. It is also the policy to publish all rulings which revoke, modify, amend, or affect any published ruling. Rulings relating solely to matters of internal management are not published. The rulings are prepared in the various divisions of the National Office, including the Office of the Chief Counsel for the Internal Revenue Service. All published rulings have received the consideration and approval of the Chief Counsel.
Revenue Rulings reported in the Bulletin do not have the force and effects of Treasury Department Regulations (including Treasury Decisions), but are published to provide precedents to be used in the disposition of other cases, and may be cited and relied upon for this purpose. However, since each published ruling represents the conclusion of the Service as to the application of the law to the entire state of facts involved, revenue officers and others concerned are cautioned against reaching the same conclusion in other cases, unless the facts and circumstances are substantially the same. In applying rulings published in the Bulletin, personnel of the Service will, of course, consider the effect of subsequent legislation, regulations, court decisions, and rulings.
Each ruling is designated as a "Revenue Ruling" and should be cited by reference to the year of issuance and the Bulletin and page where reported. Thus, Revenue Ruling No. 427, which is reported on page 6 of Bulletin No. 27 for 1955, should be cited as "Rev. Rul. 55-427, I. R. B. 1955–27, 6," until it appears in the Cumulative Bulletin, when it should be cited as "Rev. Rul. 55-427, C. B. 1955–2, —.” Rulings are keyed to the applicable sections of the Internal Revenue Code and regulations.
The Bulletin is published weekly, and the contents thereof are consolidated at least semiannually into a permanent Cumulative Bulletin. Persons so desiring may subscribe to the Bulletin through the Superintendent of Documents, as indicated below.
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DEPOSITED BY THE UNITED STATES OF AMERICA
The Internal Revenue Bulletin is prepared in six parts. Part I includes rulings and decisions which are based on the application of provisions of the Internal Revenue Code of 1954, and unless otherwise stated in the ruling or decision, are published without consideration as to any application of the provisions of the Internal Revenue Code of 1939 or related public laws. Part II includes rulings and decisions which are based on the application of provisions of the Internal Revenue Code of 1939 and related public laws and, unless otherwise noted therein, aro published without consideration as to any application of the provisions of the Internal Revenue Code of 1954. Part III contains rulings and decisions pertaining to the various alcohol taxes. This part is subdivided into three subparts according to matters issued under the Internal Revenue Code of 1954 (Subpart A), the Internal Revenue Code of 1939 (Subpart B), and the Federal Alcohol Administration Act (Subpart C). Part IV contains tax legislation and treaties, including related Committee and Conference Reports. This part is subdivided into three subparts according to legislation (Subpart A), tax conventions, Treasury Decisions and Revenue Rulings issued with respect thereto (Subpart B), and Committee Reports (Subpart C). Part V is devoted to administrative and miscellaneous matters. Part VI includes general announcements which are deemed to be of interest to the general public. With the exception of the disbarment list included in this part, none of the other announcements will be consolidated in the Cumulative Bulletin 1955–2.
The Highlights of this Bulletin include a reference to each item published in the Bulletin. Because these are grouped according to the type of tax involved, the Highlights for a particular issue serve as an index to matters published therein. The Bulletin service carries a cumulative index on a monthly basis. That index appears in the first Bulletin for each month and indexes matters published during the preceding month.