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The cumulative July–December 1948 issue compiles material released during the prior six months and includes Treasury Decisions as well as other rulings, notices, legislation references, and an index. The publication explains that rulings other than Treasury Decisions have no force or effect of Treasury Decisions and do not bind the Department beyond formally approved 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Treasury Decisions and that they are applicable only to facts presented in the published case  \n\n| Treasury Department ::::  :Bureau of Internal Revenue   |\n| --- |\n| Internal Revenue Bulletin  \u003Cbr>Cumulative Bulletin 1948-2  \u003Cbr>JULY-DECEMBER 1948   |\n| IN THIS ISSUE  \u003Cbr>Page  \u003Cbr>Int  \u003Cbr>·.  \u003Cbr>Ⅲ  \u003Cbr>troductory Notes...  \u003Cbr>·  \u003Cbr>::.  \u003Cbr>ninegs Nos.12842-12998  \u003Cbr>Co  \u003Cbr>V  \u003Cbr>·  \u003Cbr>Ru  \u003Cbr>Tax Court of the United States,The,formerly United  \u003Cbr>States Board of Tax Appeals .·.   .  \u003Cbr>1-6  \u003Cbr>Income Tax一  \u003Cbr>Part I(Rerenale Aeceot 1938dae)d prior Revenue  \u003Cbr>7-130  \u003Cbr>Acts)  ......   .......  \u003Cbr>131-133  \u003Cbr>Employment Taxes .........   ..  \u003Cbr>135-152  \u003Cbr>Miscellaneous Taxes一  \u003Cbr>Estate and Gift Taxes  \u003Cbr>153-156  \u003Cbr>Excise Taxes,Stamp Taxes,etc  \u003Cbr>157-206  \u003Cbr>Miscellaneous Rulings  \u003Cbr>207-316  \u003Cbr>Legislation .   ...  \u003Cbr>317-324  \u003Cbr>Index ...   ...  \u003Cbr>325-334   |\n| The rplings reportedin the Internal Revenue Bulletin are for the informatin of taxpayers and their counsel a  \u003Cbr>showing the trenofofhcial opinionin the administration ofthe Bureau oflnternal Revenue;the rulings other than  \u003Cbr>Treasnry Decisions have none pf the fforc or effect of Treasur Decisions and do not commit the Depatment t  \u003Cbr>any interpretation of the law which has not been formally approved and promulgated by the Secretary of the  \u003Cbr>Treasury.Each ruling embodies the administratire application of the law and Treasury Decisions to the entire  \u003Cbr>state of facts spon wbich a particular case rests.It is especially to be noted that the same result will not neces  \u003Cbr>sarily bereachedin another case unless all the material facts are identical with those of the reported case,.As itis  \u003Cbr>not always feasible to pablish a complete statement of the facts underlying each rgling,there ean be no a9surance  \u003Cbr>that any new case is identical with the reported cese.As bearing out this distinction,it may be observed that the  \u003Cbr>rolings pablished from time to time may appear to reverse rulings previously published.  \u003Cbr>Odcers of the Bureau of Internal Revenue are especially cautioned against reaching a conclasion in any caso  \u003Cbr>merely on the basis of similarity to a published ruling,and shoud base their judgment on the application of all  \u003Cbr>pertinent provisions of the law and Treasury Decisions to all the factsin each case.These rulings should be useJ  \u003Cbr>as aids in stadying the law and its formal construcion as made in the regulations and Treasury Decisions pre-  \u003Cbr>viously issned.  \u003Cbr>la addition to publishing al Internal Revenue Treasury Decisions,it is the poliey of the Burenu of Internal  \u003Cbr>Revenue to publish all rulings and decisions,including opinions of the Chief Counsel for the Burenu of Internal  \u003Cbr>Revenne,which,because they announce a raling or decision upon a novel question or upon a question in regard  \u003Cbr>to whicb there exists no previously pnblished ruling or decision,or foz other rea8ons,are of such importanee as  \u003Cbr>to be of general interest.It is also the policy of the Bureap to publish all rnlings or decisions which revoke,  \u003Cbr>modify,amend,or affect in any manner whatever any published ruling or decisionIn many instances opinions  \u003Cbr>of the Chief Counsel for the Barean'of Internal Revenue are not of general interest because they announce no  \u003Cbr>new ruling or new construction of the revenne laws but simply apply rulings already made public to certain  \u003Cbr>situations of fact which are without special signifieance.It is not the policy of the Bureau to publish such opinions.  \u003Cbr>Therefore,the numbers assigned to the published opinions of the Chief Counsel for the Bureau of Internal  \u003Cbr>Revenue are not conseeative.No unpublished ruling or decision will be cited or relied upon by any officer or  \u003Cbr>employee of the Buregu of Internal Revenn","cbCaipMwJFn5CsGz","https://ap.wps.com/l/cbCaipMwJFn5CsGz","pdf",31166527,350,"English","# In This Issue\n## Introductory Notes\n## Rulings Nos. 12842-12998\n## Income Tax (Part I)\n## Employment Taxes\n## Miscellaneous Taxes\n## Estate and Gift Taxes\n## Excise Taxes, Stamp Taxes, etc.\n## Miscellaneous Rulings\n## Legislation\n## Index","[{\"question\":\"What does the Internal Revenue Bulletin cumulative service include for July–December 1948?\",\"answer\":\"It includes published rulings and decisions made public by the Treasury Department, including Treasury Decisions, covering the prior six months.\"},{\"question\":\"Do rulings in the Bulletin have the same effect as Treasury Decisions?\",\"answer\":\"No. Rulings other than Treasury Decisions have no force or effect of Treasury Decisions and do not commit the Department to interpretations not formally approved and promulgated.\"},{\"question\":\"How should readers use the rulings when evaluating new cases?\",\"answer\":\"Readers should apply all pertinent provisions of law and Treasury Decisions to all facts in each case; similarity alone to a published ruling does not guarantee the same result.\"}]","Internal Revenue Bulletin - Cumulative Bulletin 1948-2 - July-December 1948 | PDF",1789805910,122]