entice of'yeertax alassifieetion, you may request a private letter ruling from the IRO !slider. )171-qtadelkh's in Revenue Procedure 2004-1, 2004-1 I.R.A. tier superseding R Procedure for the year at. issue). Etta: U Certain taw plass itation.slectiens emu bar ted by. filing Fora 0032, &lefty Cleasi

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his is indicated by the decisions of this Court in Huffman'. Unit- ed St s, 8 Cir., 259 F. 35, 38, and De- moth United States, 144 F. 363, 366, 6 I.R.A., .S., 424, 7 Ann.Cas. 121; by the decision of the Circuit Court of ala of the Second Circuit in Reed ■ United States, 2 Cir., 96 F2d 785, 787, r