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Deﬁnition of Terms Revenue rulings and revenue procedures and B, the prior ruling is modified because of a prior ruling, a combination of terms (hereinafter referred to as “rulings”) that it corrects a published position. (Compare is used. For example, modified and su- have an effect on previous rulings use the with amplified and clarified, above). perseded describes a situation where the following defined terms to describe the ef- Obsoleted describes a previously pub- substance of a previously published ruling fect: lished ruling that is not considered deter- is being changed in part and is continued Amplified describes a situation where minative with respect to future transac- without change in part and it is desired to no change is being made in a prior pub- tions. This term is most commonly used in restate the valid portion of the previously lished position, but the prior position is be- a ruling that lists previously published rul- published ruling in a new ruling that is self ing extended to apply to a variation of the ings that are obsoleted because of changes contained. In this case, the previously pub- fact situation set forth therein. Thus, if in laws or regulations. A ruling may also lished ruling is first modified and then, as an earlier ruling held that a principle ap- be obsoleted because the substance has modified, is superseded. plied to A, and the new ruling holds that the been included in regulations subsequently Supplemented is used in situations in same principle also applies to B, the earlier adopted. which a list, such as a list of the names of ruling is amplified. (Compare with modi- Revoked describes situations where the countries, is published in a ruling and that fied, below). position in the previously published ruling list is expanded by adding further names in Clarified is used in those instances is not correct and the correct position is subsequent rulings. After the original rul- where the language in a prior ruling is be- being stated in a new ruling. ing has been supplemented several times, a ing made clear because the language has Superseded describes a situation where new ruling may be published that includes caused, or may cause, some confusion. the new ruling does nothing more than re- the list in the original ruling and the ad- It is not used where a position in a prior state the substance and situation of a previ- ditions, and supersedes all prior rulings in ruling is being changed. ously published ruling (or rulings). Thus, the series. Distinguished describes a situation the term is used to republish under the Suspended is used in rare situations to where a ruling mentions a previously pub- 1986 Code and regulations the same po- show that the previous published rulings lished ruling and points out an essential sition published under the 1939 Code and will not be applied pending some future difference between them. regulations. The term is also used when action such as the issuance of new or Modified is used where the substance it is desired to republish in a single rul- amended regulations, the outcome of cases of a previously published position is being ing a series of situations, names, etc., that in litigation, or the outcome of a Service changed. Thus, if a prior r
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