Labels:book | reckoner | sky OCR: The Four R's Regutations Rulings, Reliance and Retroactivity. 756, 762-63, 769 {1965) was then IRS Chief Counsel); see also John Nolan Victor Thuronyi Ret roact tite Application Changes Treas ury Depart tment Position, YPS TT7 (1983) {1983} (practice followed today well) ourt was misinformed Govern meni durins ora argument that Commissioner had absolutely not" interpreted the 1958 Regulation manner contrary its interpretation lewett See 8th the 1966 letter ruling discussed above, tan 35 took contrary position, holding that the did not occur upon the creation income interest trust. but after contingency event occurring 33 years later. This was the only ruling issued the Commissioner ut ti that time interpreting the application of the 1958 Regulation interest in trust, least the only ruling ...
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