Rev. Rul. 79-64 1979-1 C.B. 390

Counsel (Procedure and Administration) that have primary jurisdiction over the subject matter of the rulings that have been identified as no longer being determinative.

Accordingly, the rulings listed below are hereby declared obsolete.

ings obsoleted in this revenue ruling, contact the following persons from the appropriate Assistant Chief Counsel offices (not toll-free calls):

The Service will continue to review other rulings to ascertain those that, for the reasons stated above, are no longer determinative. Therefore, failure to include a particular ruling in the above list should not be construed as an indication that the ruling is determinative.

DRAFTING INFORMATION

The principal author of this revenue ruling is Sarah Tate of the Office of Associate Chief Counsel, Procedure and Administration (Disclosure & Privacy Law). For further information regarding the rul

Name Assistant Chief Counsel Telephone No.

Blaise Dusenberry Administrative Prov. & Judicial Prac. 202–622–7940

Sarah Tate Disclosure & Privacy Law 202–622–4570

1 The procedures described in Rev. Proc. 89-37 for obtaining employer identification numbers (EINs) have been supplanted by the Service’s Online EIN Application (I-EIN) process. EINs also may be obtained through the Service’s Tele-TIN or Fax-TIN programs, or by submitting a Form SS-4 by mail to the appropriate IRS service center. Additional information regarding EINs is available on the Service website at www.irs.gov .

2 Subsequent statutory amendments address the issue in the revenue ruling.

August 23, 2004 318 2004–34 I.R.B.