Sigma Theta Tau Fraternity and its sub-| United Chapters of Phi Beta Kappa and its Slater Charitable Foundation, Max and Pauline B., Boston, Mass. Skokie Valley Orchestral Association, Skokie, Ill. Smithtown College Aid Fund, Smithtown, N.Y. Sodus Bay Junior Sailing Association, Inc., Newark, N.Y. South Park High School Booster's Club, Beaumont, Tex. Southwest Suburban Mental Health Association, La Grange, Ill. Space Education Foundation, Inc. (f/k/a Spindletop Foundation for the Advancement Statter Foundation, Amy Plant, New York, N.Y. Gate Stern Foundation. Irvin, Chicago, Ill. System Development Corporation, Santa Taylor Fund, Samuel, San Francisco, Calif. Thesaurus Foundation of Chas. Todd, St. Theta Xi Educational Foundation of Pittsburgh, The, Pittsburgh, Pa. Thompson Products Old Guard Welfare Fund, Cleveland, Ohio Todd Foundation, Inc., W. Parsons, New TOTALITY, Los Angeles, Calif. Twin Cities Film Society, Inc., Minneapolis, Union Baptist Association, Houston, Tex. Union Manufacturing Company Foundation, Union Point, Ga. subordinate chapters and chartered associ- United Pentecostal Church, Inc., and its Volunteer Agencies of Chicago, Chicago, Ill. Wassom Fund, Leila, Waterloo, Iowa Wegener Foundation, Inc., Oklahoma City, Weil Charitable Foundation, St. Louis, Mo.' Welfare of the Blind, Inc., Washington, D.C. (Deductible beginning April 1, 1959.) Wesleyan Methodist Church of America, The. and its subordinate conferences and churches, Syracuse, N.Y. West Texas Ex-Students, Inc., Canyon, Tex. White Benevolent Fund, Isam and Rose, Portland, Oreg. White Trust, u/w, Eleanor, (a/k/a Harry Denton White Fund) Rutland, Vt. (Deductible beginning May 22, 1947.) Whiteley Foundation, The John and Elizabeth, Lansing, Mich. Whitney Hospital, The, Whitney, Tex. (De- Willisbrook Trust, The, Philadelphia, Pa. Wilson Community Kindergarten Association, Arlington Heights, Ill. Windsor Mountain School, Lenox, Mass. Winton Cancer & Service League, Anne, New York, N.Y. Wisconsin Association of School Boards, Inc., Winneconne, Wis. Wolff Foundation, The Irving, Princeton, N.J. Wolfson Family Foundation, Inc., The, Jacksonville, Fla. Women's Auxiliary to Midland Hospital (formerly Women's Auxiliary of Midland Hospital), Midland, Mich. World Revival Hour, The, Wichita, Kans. Yavne School, Cleveland Heights, Ohio. Young Men's Christian Association Recreation Center, Inc., White Plains, N.Y. Youth Aid Foundation, Hazel Park, Mich. Yuba-Sutter Society for Crippled Children and Adults, Inc., Marysville, Calif. 1 Correction of the organization name or address previously published. This is not a new organization. The name should have appeared in the Cumulative List, revised to June 30, 1957 (IRS Publication No. 78). 8 The prior published listing of this organization which shows contributions deductible for a limited period is amended. Contributions to the following organizations are no longer deductible under section 170 of the Internal Revenue Code of 1954. Unless otherwise indicated these organizations are listed in the Cumulative List, IRS Publication No. 78, revised to June 30, 1957. (De Calhoun County Historical Society, Inc., | Occupation Exchange, Burbank, Calif. The, Marshall, Mich. (Deductibility ter- ductibility terminated as of May 15, minated as of November 6, 1958.) 1955.) Kosmon Confraternity of Essenes, Lansing, Mich. (formerly Gaines, Mich.) (Deductibility terminated as of December 31, 1957.) University Hill Foundation (formerly Loyola The Internal Revenue Bulletin service consists of Bulletins issued weekly and semiannual Cumulative Bulletins. The Bulletins contain the rulings and decisions which are made public and all Treasury Department decisions (known as Treasury Decisions) pertaining to Internal Revenue matters. The semiannual Cumulative Bulletins contain all rulings and decisions (including Treasury Decisions) published during the previous 6 months. The complete Bulletin service may be obtained on a subscription basis from the Superin. tendent of Documents, Government Printing Office, Washington 25, D. C., for $6.00 per year, foreign $8.75. Single copies of the Bulletin, 20 cents each. Certain issues of cumulative Bulletins are out of print and are, therefore not available. Persons desiring available Cumulative Bulletins which are listed below may obtain them from the Superintendent of Documents at prices as follows: 1 House, Senate, and conference reports on revenue bills enacted as the act of October 3. 1913, the act of October 22, 1914, and the Revenue Acts of 1916 to 1938, inclusive and on amendment to such acts. Printed in one volume. All inquiries in regard to these publications and subscriptions should be sent to the Superin. tendent of Documents, Government Printing Office, Washington 25, D. C. INCOME TAX: Revenue Ruling 58–470, relating to constructive notice The common law principle, applicable in the State of Rev. Rul. 59–173, Special Announcement, page 7. Rev. Rul. 59–190, page 10. Under the circumstances, a cash award granted on a com- Rev. Rul. 59-191, Code. Cuban taxes imposed under Article 2(b) of Law Decree Rev. Rul. 59–192, page 16. page 11. Regulations relating to the determination of undistrib- T. D. 6376, Pending action by the Supreme Court in the Allen Kaiser (Continued on page 3) Announcement 59-56, page 26. Index on page 28. TREASURY DEPARTMENT 506742°-59--1 INTERNAL REVENUE SERVICE INTRODUCTION The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for the announcement of official rulings and procedures of the Internal Revenue Service, and for the publication of Treasury Decisions, Executive Orders, tax conventions, legislation, and court decisions pertaining to internal revenue matters. Other items considered to be of general interest are also published in the Bulletin, such as announcements relating to proposed regulations published with notice of proposed rulemaking, announcements relating to decisions of the Tax Court of the United States, announcements of the disbarment and suspension of attorneys and agents from practice before the Treasury Department, Delegation Orders, etc. It is the policy of the Service to publish in the Bulletin all substantive and procedural rulings of importance or of 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 and statements of procedures which supersede, revoke, modify, or amend any published ruling or procedure. Except where otherwise indicated, published rulings and procedures apply retroactively. Rulings and statements of procedures relating solely to matters of internal management are not published. However, statements of internal practices and procedures affecting rights or duties of taxpayers, or industry regulation, which appear in internal management documents, are published. Revenue Rulings and Revenue Procedures are based upon rulings and internal management documents prepared in the various divisions of the National Office, including the Office of the Chief Counsel for the Internal Revenue Service. In the preparation of these, caution is exercised to conceal the identity of the taxpayer, as well as any confidential personal and business information. All Revenue Rulings published in the Bulletin have received the consideration and concurrence of the Chief Counsel. Revenue Rulings and Revenue Procedures reported in the Bulletin do not have the force and effect 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 that purpose. Since each published ruling represents the conclusion of the Service as to the application of the law to the entire state of facts involved, Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. In applying rulings and procedures published in the Bulletin, (Continued on page 4) |