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Index
»
Tax Research
»
Chapter 1
»
Level 1
level: Level 1
Questions and Answers List
level questions: Level 1
Question
Answer
no change in position; extends to new situation
amplified
when prior ruling/procedure has caused confusion
Clarified
contrasts position to previous ruling/procedure
Distinguished
some part of previous position is changed
Modified
useless or unnecessary going forward because law has changed or more authoritative guidance has been issued elsewhere
Obsoloted
previous ruling/procedure is declared to be wrong
Revoked
facts and/or positions in old rulings are incorporated into new ruling/procedure
Superseded
a previously published list is expanded
Supplemented
previous rulings will be ignored pending further action (e.g., resolution of a related matter in court)
Suspended