Rulings Obsolete Because Factual Situation Is Insufficiently Described
PURPOSE: The purpose of this Announcement is to identify rulings that, while valid when issued, should no longer be relied upon. The Department will declare a ruling to be "obsolete" where the ruling is no longer considered authoritative and should not be relied upon for future transactions. By declaring a ruling to be obsolete, the Department intends to eliminate unnecessary research and to reduce the possibility of erroneous decisions by taxpayers and tax practitioners. The fact that a ruling is "obsolete" does not affect its past validity or its application to past transactions.
The following rulings have no presidential value because the factual situation is not sufficiently described to permit their clear application or to assist in the interpretation of the current statutes and regulations, and, therefore, are no longer considered determinative with respect to transactions occurring on or after the date of issuance of this Announcement:
Ruling Nos. 89-183, 89-213 and 89-249
EFFECT OF THIS DOCUMENT: An Announcement is a document that alerts taxpayers to important information. Such information may involve new Department administrative policies or procedures.
EFFECT ON OTHER DOCUMENTS: The above-listed rulings are obsolete.
PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.
FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.
Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at http://www.ct.gov/drs.
Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.