U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1969

For sale by the Superintendent of Documents, U.S. Government Printing Office Washington, D.C. 20402 - Price $5.50 (cloth)

in this issue

Numerical Finding List

Finding List of Previously Published Rulings Currently

Mentioned..

Finding List of Obsolete Published Rulings..
Finding List of Technical Information Releases_

Abbreviations....

Foreword....

Introduction..

Tax Court of the United States, The.
Part I.-Rulings and Decisions Under the Internal
Revenue Code of 1954, except those pertaining to
Alcohol, Tobacco, and Firearms Taxes.
Part II.-Rulings and Decisions Under the Internal
Revenue Code of 1939, and other Public Laws, except
those pertaining to Alcohol, Tobacco, and Firearms

taxes...

Part III.-Alcohol, Tobacco, and Firearms Taxes:
Subpart A.-Alcohol Tax Rulings and Decisions under
chapter 51 of the Internal Revenue Code of 1954
and under the Federal Alcohol Administration Act..
Subpart B.-Tobacco Tax Rulings and Decisions
under chapter 52 of the Internal Revenue Code of
1954

Subpart C.-Firearms Tax Rulings and Decisions
under chapter 53 of the Internal Revenue Code of
1954, the Federal Firearms Act, and the Gun
Control Act of 1968___.

IX

XIII

XXIV

XXV

XXVI

XXVII

1

5

615

617

658

Part IV.-Legislation and Treaties:

Table of Contents___.

Subpart A.-Tax Conventions_

Subpart B.-Legislation ---

Subpart C.-Committee Reports.

Part V.-Administrative, Procedural, and Miscellaneous

Matters..

Table of Contents..

Index...

(III)

673

689

691

709

779

903

901

969