 Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the...  Internal Revenue Cumulative Bulletin - Page iiiby United States. Internal Revenue Service - 1974Full view - About this book
 | 1975 - 154 pages
...legislation, regulations, court decisions, rulings, and procedures must be considered. Concerned parties are cautioned against reaching the same conclusions...and circumstances are substantially the same. The Bulletin is published monthly and may be obtained from the Superintendent of Documents on a subscription... | |
 | 1986 - 770 pages
...procedures must be considered. Concerned parties are cautioned against reaching the same conclusion in other cases unless the facts and circumstances are substantially the same. The Bulletin is published monthly and may be obtained from the Superintendent of Documents on a subscription... | |
 | 1986 - 228 pages
...taxpayers. Service personnel, and others concerned are cautioned against reaching the same conclusion in other cases unless the facts and circumstances are substantially the same. They should consider the effect of subsequent legislation, regulations, court decisions, and revenue... | |
 | 1979 - 1222 pages
...taxpayers. Bureau personnel, and others concerned are cautioned against reaching the same conclusion in other cases unless the facts and circumstances are substantially the same. They should consider the effect of subsequent legislation, regulations, court decisions and ATF Rulings.... | |
 | United States. Internal Revenue Service - 1968 - 1034 pages
...USC 1905 and 26 USC 7213 concerning disclosure of information obtained from members of the public. Rulings and procedures reported in the Bulletin do...facts and circumstances are substantially the same. Cumulative Bulletin 1968-2 is a consolidation of all items of a permanent nature published in the weekly... | |
 | United States. Internal Revenue Service - 1968 - 938 pages
...IJ.SC 1905 and 26 USC 7213 concerning disclosure of information obtained from members of the public. Rulings and procedures reported in the Bulletin do...facts and circumstances are substantially the same. Cumulative Bulletin 1968-1 is a consolidation of all items of a permanent nature published in the weekly... | |
 | United States. Internal Revenue Service - 1967 - 1388 pages
...the conclusion of the Service as to the application of the Taw to the entire state of facts involved, Service personnel and others concerned are cautioned...facts and circumstances are substantially the same. In applying rulings and procedures published in the Bulletin, personnel of the Service and others concerned... | |
 | United States. Internal Revenue Service - 1963 - 1436 pages
...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...in other cases unless the facts and circumstances 2 are substantially the same. In applying rulings and procedures published in the Bulletin, personnel... | |
 | United States. Internal Revenue Service - 1962 - 1090 pages
...the conclusion of the Service as to the application of the Taw to the entire state of facts involved, Service personnel and others concerned are cautioned...the same conclusions in other cases unless the facts ana circumstances are substantially the same. In applying rulings and procedures published in the Bulletin,... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1024 pages
...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, Bureau personnel will, of course, consider the effect... | |
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