Abbreviations

The following abbreviations in current use and formerly used will appear in material published in the Bulletin.

A— Individual. Acq.— Acquiescence. B— Individual. BE— Beneficiary. BK— Bank. B.T.A.— Board of Tax Appeals. C.— Individual. C.B.— Cumulative Bulletin. CFR— Code of Federal Regulations. CI— City. COOP— Cooperative. Ct.D.— Court Decision. CY— County. D— Decedent. DC— Dummy Corporation. DE— Donee. Del. Order— Delegation Order. DISC— Domestic International Sales Corporation. DR— Donor. E— Estate. EE— Employee.

ruling is modified because it corrects a published position. (Compare with am- plified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in law or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in the new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If

E.O.— Executive Order. ER— Employer. ERISA— Employee Retirement Income Security Act. EX— Executor. F— Fiduciary. FC— Foreign Country. FICA— Federal Insurance Contribution Act. FISC— Foreign International Sales Company. FPH— Foreign Personal Holding Company. F.R.— Federal Register. FUTA— Federal Unemployment Tax Act. FX— Foreign Corporation. G.C.M.— Chief Counsel’s Memorandum. GE— Grantee. GP— General Partner. GR— Grantor IC— Insurance Company. I.R.B.— Internal Revenue Bulletin. LE— Lessee. LP— Limited Partner. LR— Lessor. M— Minor. Nonacq.— Nonacquiescence. O— Organization. P— Parent Corporation.

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If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

PHC— Personal Holding Company. PO— Possession of the U.S. PR— Partner. PRS— Partnership. PTE— Prohibited Transaction Exemption. Pub. L.— Public Law. REIT— Real Estate Investment Trust. Rev. Proc.— Revenue Procedure. Rev. Rul.— Revenue Ruling. S— Subsidiary. S.P.R.— Statements of Procedural Rules. Stat.— Statutes at Large. T— Target Corporation. T.C.— Tax Court. T.D.— Treasury Decision. TFE— Transferee. TFR— Transferor. T.I.R.— Technical Information Release. TP— Taxpayer. TR— Trust. TT— Trustee. U.S.C.— United States Code. X— Corporation. Y— Corporation. Z— Corporation.

Numerical Finding List ¹

Bulletins 1996–1 through 1996–7

Announcements:

96–1, 1996–2 I.R.B. 57 96–2, 1996–2 I.R.B. 57 96–3, 1996–2 I.R.B. 57 96–4, 1996–3 I.R.B. 50 96–5, 1996–4 I.R.B. 99 96–6, 1996–5 I.R.B. 43 96–7, 1996–5 I.R.B. 44 96–8, 1996–7 I.R.B. 56

Delegations Orders:

232 (Rev. 2), 1996–7 I.R.B. 49 239 (Rev. 1), 1996–7 I.R.B. 49

Notices:

96–2, 1996–2 I.R.B. 15 96–1, 1996–3 I.R.B. 30 96–4, 1996–4 I.R.B. 69 96–5, 1996–6 I.R.B. 22 96–6, 1996–5 I.R.B. 27 96–7, 1996–6 I.R.B. 22 96–8, 1996–6 I.R.B. 23 96–9, 1996–6 I.R.B. 26 96–10, 1996–7 I.R.B. 47

Proposed Regulations:

DL–1–95, 1996–6 I.R.B. 28 EE–20–95, 1996–5 I.R.B. 15 EE–34–95, 1996–3 I.R.B. 49 EE–35–95, 1996–5 I.R.B. 19 EE–53–95, 1996–5 I.R.B. 23 IA–33–95, 1996–4 I.R.B. 99 INTL–3–95, 1996–6 I.R.B. 29 INTL–9–95, 1996–5 I.R.B. 25 PS–2–95, 1996–7 I.R.B. 50

Revenue Procedures:

96–1, 1996–1 I.R.B. 8 96–2, 1996–1 I.R.B. 60 96–3, 1996–1 I.R.B. 82 96–4, 1996–1 I.R.B. 94 96–5, 1996–1 I.R.B. 129 96–6, 1996–1 I.R.B. 151 96–7, 1996–1 I.R.B. 185 96–8, 1996–1 I.R.B. 187 96–9, 1996–2 I.R.B. 15 96–10, 1996–2 I.R.B. 17 96–11, 1996–2 I.R.B. 18 96–12, 1996–3 I.R.B. 30 96–13, 1996–3 I.R.B. 31 96–14, 1996–3 I.R.B. 41 96–15, 1996–3 I.R.B. 41 96–16, 1996–3 I.R.B. 45

1A cumulative list of all Revenue Rulings, Revenue Procedures, Treasury Decisions, etc., published in Internal Revenue Bulletins 1995–27 through 1995–52 will be found in Internal Revenue Bulletin 1996–1, dated January 2, 1996.

Revenue Procedures—Continued

96–17, 1996–4 I.R.B. 69 96–18, 1996–4 I.R.B. 73 96–19, 1996–4 I.R.B. 80 96–20, 1996–4 I.R.B. 88 96–21, 1996–4 I.R.B. 96 96–22, 1996–5 I.R.B. 27 96–23, 1996–5 I.R.B. 27 96–24, 1996–5 I.R.B. 28

Revenue Rulings:

96–1, 1996–1 I.R.B. 7 96–2, 1996–2 I.R.B. 5 96–3, 1996–2 I.R.B. 14 96–6, 1996–2 I.R.B. 8 96–4, 1996–3 I.R.B. 16 96–5, 1996–3 I.R.B. 29 96–7, 1996–3 I.R.B. 12 96–8, 1996–4 I.R.B. 62 96–9, 1996–4 I.R.B. 5 96–10, 1996–4 I.R.B. 27 96–11, 1996–4 I.R.B. 28 96–14, 1996–6 I.R.B. 20

Treasury Decisions:

8630, 1996–3 I.R.B. 19 8631, 1996–3 I.R.B. 7 8632, 1996–4 I.R.B. 6 8633, 1996–4 I.R.B. 20 8634, 1996–3 I.R.B. 17 8635, 1996–3 I.R.B. 5 8636, 1996–4 I.R.B. 64 8637, 1996–4 I.R.B. 29 8638, 1996–5 I.R.B. 5 8639, 1996–5 I.R.B. 12 8640, 1996–2 I.R.B. 10 8641, 1996–6 I.R.B. 4 8642, 1996–7 I.R.B. 4 8644, 1996–7 I.R.B. 16

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Revenue Procedures—Continued

95–20 Superseded by 96–24, 1996–5 I.R.B. 28

95–50 Superseded by 96–3, 1996–1 I.R.B. 82

96–3 Amplified by 96–12, 1996–3 I.R.B. 30

Revenue Rulings:

66–307 Obsoleted by 96–3, 1996–2 I.R.B. 14

72–437 Modified by 96–13, 1996–3 I.R.B. 31

80–80 Obsoleted by 96–3, 1996–2 I.R.B. 14

82–80 Modified by 96–14, 1996–3 I.R.B. 41

92–19 Supplemented in part 96–2, 1996–2 I.R.B. 5

92–75 Clarified by 96–13, 1996–3 I.R.B. 31

95–10 Supplemented and superseded by 96–4, 1996–3 I.R.B. 16

95–11 Supplemented and superseded by 96–5, 1996–3 I.R.B. 29

Finding List of Current Action on Previously Published Items ¹

Bulletins 1996–1 through 1996–7

*Denotes entry since last publication

Delegation Orders:

232 (Rev. 1) Superseded by 232 (Rev. 2), 1996–7 I.R.B. 49

239 Amended by 239 (Rev. 1), 1996–7 I.R.B. 49

Revenue Procedures:

65–17 Modified by 96–14, 1996–3 I.R.B. 41

66–49 Modified by 96–15, 1996–3 I.R.B. 41

88–32 Obsoleted by 96–15, 1996–3 I.R.B. 41

88–33 Obsoleted by 96–15, 1996–3 I.R.B. 41

89–19 Superseded by 96–17, 1996–4 I.R.B. 69

89–48 Superseded in part by 96–17, 1996–4 I.R.B. 69

91–22 Modified by 96–1, 1996–1 I.R.B. 8

91–22 Amplified by 96–13, 1996–3 I.R.B. 31

91–23 Superseded by 96–13, 1996–3 I.R.B. 31

91–24 Superseded by 96–14, 1996–3 I.R.B. 41

91–26 Superseded by 96–13, 1996–3 I.R.B. 31

92–20 Modified by 96–1, 1996–1 I.R.B. 8

1A cumulative finding list for previously published items mentioned in Internal Revenue Bulletins 1995–27 through 1995–52 will be found in Internal Revenue Bulletin 1996–1, dated January 2, 1996.

Revenue Procedures—Continued

92–85 Modified by 96–1, 1996–1 I.R.B. 8

93–16 Superseded by 96–11, 1996–2 I.R.B. 18

93–46 Superseded in part by 96–17, 1996–4 I.R.B. 69

Superseded by 96–18, 1996–4 I.R.B. 73

94–18 Superseded in part by 96–17, 1996–4 I.R.B. 69

Superseded by 96–18, 1996–4 I.R.B. 73

94–59 Superseded in part by 96–17, 1996–4 I.R.B. 69

Superseded by 96–18, 1996–4 I.R.B. 73

95–1 Superseded by 96–1, 1996–1 I.R.B. 8

95–2 Superseded by 96–2, 1996–1 I.R.B. 60

95–3 Superseded by 96–3, 1996–1 I.R.B. 82

95–4 Superseded by 96–4, 1996–1 I.R.B. 94

95–5 Superseded by 96–5, 1996–1 I.R.B. 129

95–6 Superseded by 96–6, 1996–1 I.R.B. 151

95–7 Superseded by 96–7, 1996–1 I.R.B. 185

95–8 Superseded by 96–8, 1996–1 I.R.B. 187

95–13 Superseded by 96–20, 1996–4 I.R.B. 88

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