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Originally Posted by JRutledge
Well that is not true at all.
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Yes it is.
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We have had rulings in the past that did not go along with past rulings that are no longer in the casebook or rulebook.
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But until the next ruling came out, the previous ruling remained in effect, right? That's exactly what I said above:
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Once a ruling is issued, it is valid until a rule change or different ruling is issued.
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The interpretation doesn't become invalid simply b/c it doesn't get put in next year's casebook. The interpretation remains in force until the rule changes or a conflicting interpretation is issued.