SECTION 9. EFFECT ON OTHER

DOCUMENTS

Rev. Proc. 94–77 is hereby superseded for per diem allowances paid to an employee on or after April 1, 1996, with respect to lodging, meal, and/or incidental expenses paid or incurred for travel while away from home on or after April 1, 1996, and, for purposes of computing the amount allowable as a deduction, for meal and incidental expenses paid or incurred by an employee or self-employed individual for travel while away from home on or after April 1, 1996.

DRAFTING INFORMATION

The principal author of this revenue procedure is G. Channing Horton of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Horton on (202) 622-1585 (not a toll-free call).

Under 31 Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent or enrolled actuary, in order to avoid the institution or conclusion of a proceeding for his disbarment or suspension from practice before the Internal Revenue Service, may offer his consent to suspension from such practice. The Director of Practice, in his discretion, may suspend an attorney, certified public accountant, enrolled agent or enrolled actuary in accordance with the consent offered.

Attorneys, certified public accountants, enrolled agents and enrolled actuaries are prohibited in any Internal

Revenue Service matter from directly or indirectly employing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred or suspended from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents and enrolled actuaries to identify practitioners under consent suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attor

ney, certified public accountant, enrolled agent or enrolled actuary and date or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is practicable for each attorney, certified public accountant, enrolled agent or enrolled actuary so suspended and will be consolidated and published in the Cumulative Bulletin.

The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:

Name Address Designation Date of Suspension

Miller, Gorden A. Mineral Wells, WV CPA February 1, 1996 to April 30, 1996 Barnes, Charles E. Louisville, KY Enrolled Indefinite from February 1, 1996 Agent

Indefinite from February 1, 1996

Polizzi, Angelo J. Grosse Point, MI Attorney Indefinite from February 6, 1996 Pegler, Charles R. Islandia, NY CPA Indefinite from February 7, 1996 Foster, David M. Birmingham, MI Attorney Indefinite from February 9, 1996 Smith, Jerry A. Evansville, IN CPA February 9, 1996 to November 8, 1996 Penn, Michael J. Dearborn, MI CPA February 9, 1996 to February 8, 1997 Mueller, E. Laird Seal Beach, CA CPA February 12, 1996 to June 11, 1996 Zezima, Paul P. Norwalk, CT CPA April 1, 1996 to May 31, 1996 Van Houten, Robert R. Danbury, CT CPA May 1, 1996 to April 30, 1997

Under Section 330, Title 31 of the United States Code, the Secretary of the Treasury, after due notice and opportunity for hearing, is authorized to suspend or disbar from practice before the Internal Revenue Service any person who has violated the rules and regulations governing the recognition of attorneys, certified public accountants, enrolled agents or enrolled actuaries to practice before the Internal Revenue Service.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal Revenue Service matter from directly

or indirectly employing, accepting assistance from, being employed by or sharing fees with, any practitioner disbarred or under suspension from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents and enrolled actuaries to identify such disbarred or suspended practitioners, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attorney, certified public accountant, enrolled

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agent or enrolled actuary, and the date of disbarment or period of suspension. This announcement will appear in the weekly Bulletin for five successive weeks or as long as it is practicable for each attorney, certified public accountant, enrolled agent or enrolled actuary so suspended or disbarred and will be consolidated and published in the Cumulative Bulletin.

After due notice and opportunity for hearing before an administrative law judge, the following individuals have been disbarred from further practice before the Internal Revenue Service:

Name Address Designation Effective Date

Gimbel, Stephen Columbia, SC CPA January 20, 1996 Tropsa, Donna C. Stamford, CT Attorney January 20, 1996 Seifert, Frank J. Birmingham, AL CPA January 20, 1996 Hansen, Joe B. Lubbock, TX CPA March 2, 1996

Under title 31 of the Code of Federal Regulations, section 10.76, the Director of Practice is authorized to immediately suspend from practice before the Internal Revenue Service any practitioner who, within five years, from the date the expedited proceeding is instituted, (1) has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause; or (2) has been convicted of any crime under title 26 of the United States Code or, of a felony under title 18 of the United States Code involving dishonesty or breach of trust.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal

Revenue Service matter from directly or indirectly employing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred or suspended from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify practitioners under expedited suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attorney, certified public accountant, enrolled

agent, or enrolled actuary, and date or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is practicable for each attorney, certified public accountant, enrolled agent, or enrolled actuary so suspended and will be consolidated and published in the Cumulative Bulletin.

The following individuals have been placed under suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions of the applicable regulations:

Name Address Designation Date of Suspension

Ginsberg, Melvin R. Univ. Heights, OH Attorney Indefinite from January 24, 1996 Lahey, Charles W. South Bend, IN Attorney Indefinite from January 24, 1996 DePiano, Robert Venice, CA Attorney Indefinite from January 24, 1996 Kraig, Jerry B. Shaker Hgts, OH Attorney Indefinite from January 29, 1996 Brown, David M. Los Angeles, CA Attorney Indefinite from January 29, 1996 Hanke Jr., Dale L. Duluth, MN Attorney Indefinite from February 1, 1996 Guillory, Patrick R. San Francisco, CA Attorney Indefinite from February 1, 1996 Miller, Brian R. Grove, OK CPA Indefinite from February 23, 1996 McLeod, Timothy R. Saginaw, MI Attorney Indefinite from February 26, 1996 Simone, Robert F. Philadelphia, PA Attorney Indefinite from February 26, 1996 Bowen, David Lee Frisco City, AL CPA Indefinite from February 27, 1996 Lindley, Clarkson Wayazata, MN Attorney Indefinite from February 27, 1996

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Revenue rulings and revenue proce- dures (hereinafter referred to as ‘‘rul- ings’’) that have an effect on previous rulings use the following defined terms to describe the effect:

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below ).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior

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.

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.

Treasury Decisions—Continued

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 8656, 1996–13 I.R.B. 9 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 8643, 1996–11 I.R.B. 4 8644, 1996–7 I.R.B. 16 8645, 1996–8 I.R.B. 4 8646, 1996–8 I.R.B. 10 8647, 1996–9 I.R.B. 7 8648, 1996–10 I.R.B. 23 8649, 1996–9 I.R.B. 5 8650, 1996–10 I.R.B. 5 8651, 1996–11 I.R.B. 24 8652, 1996–11 I.R.B. 11 8653, 1996–12 I.R.B. 4 8654, 1996–11 I.R.B. 14 8655, 1996–12 I.R.B. 9 8656, 1996–13 I.R.B. 9

Numerical Finding List ¹

Bulletins 1996–1 through 1996–13

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 96–9, 1996–8 I.R.B. 30 96–10, 1996–8 I.R.B. 30 96–11, 1996–9 I.R.B. 11 96–12, 1996–11 I.R.B. 30 96–13, 1996–12 I.R.B. 33 96–14, 1996–12 I.R.B. 35 96–15, 1996–13 I.R.B. 22 96–16, 1996–13 I.R.B. 22 96–17, 1996–13 I.R.B. 22

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 96–11, 1996–8 I.R.B. 19 96–12, 1996–10 I.R.B. 29 96–13, 1996–10 I.R.B. 29 96–14, 1996–12 I.R.B. 11 96–15, 1996–13 I.R.B. 19 96–16, 1996–13 I.R.B. 20 96–17, 1996–13 I.R.B. 20

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 EE–55–95, 1996–12 I.R.B. 12 EE–106–82, 1996–10 I.R.B. 31 EE–142–87, 1996–12 I.R.B. 13 EE–148–81, 1996–11 I.R.B. 29 IA–41–93, 1996–11 I.R.B. 29 IA–33–95, 1996–4 I.R.B. 99 INTL–3–95, 1996–6 I.R.B. 29

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.

Proposed Regulations—Continued

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 96–8A, 1996–9 I.R.B. 10 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 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 96–25, 1996–8 I.R.B. 19 96–26, 1996–8 I.R.B. 22 96–27, 1996–11 I.R.B. 27

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 96–12, 1996–9 I.R.B. 4 96–13, 1996–10 I.R.B. 19 96–14, 1996–6 I.R.B. 20 96–15, 1996–11 I.R.B. 9 96–16, 1996–11 I.R.B. 4 96–17, 1996–13 I.R.B. 5 96–18, 1996–13 I.R.B. 4

Treasury Decisions:

8630, 1996–3 I.R.B. 19 8631, 1996–3 I.R.B. 7 8632, 1996–4 I.R.B. 6

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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 1996–13

*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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