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.

is modified because it corrects a published position. (Compare with amplified 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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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 the new ruling does

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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more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and super- seded 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

Bulletin 1997–1 through 1997–16

Announcements:

97–1, 1997–2 I.R.B. 63 97–2, 1997–2 I.R.B. 63 97–3, 1997–2 I.R.B. 63 97–4, 1997–3 I.R.B. 14 97–5, 1997–3 I.R.B. 15 97–6, 1997–4 I.R.B. 11 97–7, 1997–4 I.R.B. 12 97–8, 1997–4 I.R.B. 12 97–9, 1997–5 I.R.B. 27 97–10, 1997–10 I.R.B. 64 97–11, 1997–6 I.R.B. 19 97–12, 1997–7 I.R.B. 55 97–13, 1997–8 I.R.B. 38 97–14, 1997–8 I.R.B. 38 97–15, 1997–9 I.R.B. 23 97–16, 1997–9 I.R.B. 23 97–17, 1997–9 I.R.B. 23 97–18, 1997–10 I.R.B. 67 97–19, 1997–10 I.R.B. 68 97–20, 1997–11 I.R.B. 22 97–21, 1997–11 I.R.B. 23 97–22, 1997–12 I.R.B. 47 97–23, 1997–11 I.R.B. 23 97–24, 1997–11 I.R.B. 24 97–25, 1997–12 I.R.B. 47 97–26, 1997–12 I.R.B. 48 97–27, 1997–13 I.R.B. 30 97–28, 1997–14 I.R.B. 15 97–29, 1997–14 I.R.B. 16 97–30, 1997–14 I.R.B. 16 97–31, 1997–14 I.R.B. 16 97–32, 1997–14 I.R.B. 17 97–33, 1997–15 I.R.B. 8 97–34, 1997–15 I.R.B. 8 97–35, 1997–15 I.R.B. 9 97–36, 1997–15 I.R.B. 10 97–37, 1997–15 I.R.B. 10 97–38, 1997–15 I.R.B. 10 97–39, 1997–16 I.R.B. 27 97–40, 1997–16 I.R.B. 28 97–41, 1997–16 I.R.B. 28

Notices:

97–1, 1997–2 I.R.B. 22 97–2, 1997–2 I.R.B. 22 97–3, 1997–1 I.R.B. 8 97–4, 1997–2 I.R.B. 24 97–5, 1997–2 I.R.B. 25 97–6, 1997–2 I.R.B. 26 97–7, 1997–1 I.R.B. 8 97–8, 1997–4 I.R.B. 7 97–9, 1997–2 I.R.B. 35 97–10, 1997–2 I.R.B. 41 97–11, 1997–2 I.R.B. 50 97–12, 1997–3 I.R.B. 11 97–13, 1997–6 I.R.B. 13 97–14, 1997–8 I.R.B. 23 97–15, 1997–8 I.R.B. 23 97–16, 1997–9 I.R.B. 15 97–17, 1997–10 I.R.B. 34 97–18, 1997–10 I.R.B. 35 97–19, 1997–10 I.R.B. 40 97–20, 1997–10 I.R.B. 52 97–21, 1997–11 I.R.B. 9 97–22, 1997–13 I.R.B. 9 97–23, 1997–14 I.R.B. 8

1A cumulative list of all Revenue Rulings, Revenue Procedures, Treasury Decisions, etc., published in Internal Revenue Bulletins 1996–27 through 1996–53 will be found in Internal Revenue Bulletin 1997–1, dated January 6, 1997.

Notices—Continued

97–24, 1997–16 I.R.B. 6 97–25, 1997–16 I.R.B. 8

Proposed Regulations:

REG–209332–80, 1997–14 I.R.B. 9 REG–209040–88, 1997–7 I.R.B. 34 REG–209121–89, 1997–11 I.R.B. 15 REG–208288–90, 1997–11 I.R.B. 14 REG–209494–90, 1997–8 I.R.B. 24 REG–208172–91, 1997–10 I.R.B. 59 REG–209672–93, 1997–6 I.R.B. 15 REG–209709–94 1997–13 I.R.B. 12 REG–209729–94, 1997–11 I.R.B. 19 REG–209762–95, 1997–3 I.R.B. 12 REG–209817–96, 1997–7 I.R.B. 41 REG–209824–96, 1997–11 I.R.B. 19 REG–254394–96, 1997–14 I.R.B. 14 REG–209828–96, 1997–6 I.R.B. 15 REG–209830–96, 1997–15 I.R.B. 7 REG–209834–96, 1997–4 I.R.B. 9 REG–209839–96, 1997–8 I.R.B. 26 REG–242996–96, 1997–9 I.R.B. 18 REG–246018–96, 1997–8 I.R.B. 30 REG–247678–96, 1997–6 I.R.B. 17 REG–247862–96, 1997–8 I.R.B. 32 REG–248770–96, 1997–8 I.R.B. 33 REG–249819–96, 1997–7 I.R.B. 50 REG–252231–96, 1997–7 I.R.B. 52 REG–252233–96, 1997–9 I.R.B. 19 REG–252665–96, 1997–12 I.R.B. 46

Revenue Procedures:

97–1, 1997–1 I.R.B. 11 97–2, 1997–1 I.R.B. 64 97–3, 1997–1 I.R.B. 84 97–4, 1997–1 I.R.B. 96 97–5, 1997–1 I.R.B. 132 97–6, 1997–1 I.R.B. 153 97–7, 1997–1 I.R.B. 185 97–8, 1997–1 I.R.B. 187 97–9, 1997–2 I.R.B. 56 97–10, 1997–2 I.R.B. 59 97–11, 1997–6 I.R.B. 13 97–12, 1997–4 I.R.B. 7 97–13, 1997–5 I.R.B. 18 97–14, 1997–5 I.R.B. 20 97–15, 1997–5 I.R.B. 21 97–16, 1997–5 I.R.B. 25 97–17, 1997–9 I.R.B. 15 97–18, 1997–10 I.R.B. 53 97–19, 1997–10 I.R.B. 55 97–20, 1997–11 I.R.B. 10 97–21, 1997–12 I.R.B. 44 97–22, 1997–13 I.R.B. 9 97–24, 1997–16 I.R.B. 10

Revenue Rulings:

97–1, 1997–2 I.R.B. 10 97–2, 1997–2 I.R.B. 7 97–3, 1997–2 I.R.B. 5 97–4, 1997–3 I.R.B. 6 97–5, 1997–4 I.R.B. 5 97–6, 1997–4 I.R.B. 4 97–7, 1997–5 I.R.B. 14 97–8, 1997–7 I.R.B. 4 97–9, 1997–9 I.R.B. 4 97–10, 1997–10 I.R.B. 31 97–11, 1997–10 I.R.B. 5 97–12, 1997–11 I.R.B. 5 97–13, 1997–16 I.R.B. 4

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Revenue Rulings—Continued

97–14, 1997–11 I.R.B. 5 97–15, 1997–12 I.R.B. 42 97–16, 1997–13 I.R.B. 4 97–17, 1997–14 I.R.B. 5 97–18, 1997–15 I.R.B. 4

Social Security Domestic Coverage Threshold

1997–9, I.R.B. 17

Treasury Decisions:

8688, 1997–3 I.R.B. 7 8689, 1997–3 I.R.B. 9 8690, 1997–5 I.R.B. 5 8691, 1997–5 I.R.B. 16 8692, 1997–3 I.R.B. 4 8693, 1997–6 I.R.B. 9 8694, 1997–6 I.R.B. 11 8695, 1997–4 I.R.B. 5 8696, 1997–6 I.R.B. 4 8697, 1997–2 I.R.B. 11 8698, 1997–7 I.R.B. 29 8699, 1997–6 I.R.B. 4 8700, 1997–7 I.R.B. 5 8701, 1997–7 I.R.B. 23 8702, 1997–8 I.R.B. 4 8703, 1997–8 I.R.B. 18 8704, 1997–8 I.R.B. 12 8705, 1997–8 I.R.B. 16 8706, 1997–9 I.R.B. 11 8707, 1997–7 I.R.B. 17 8708, 1997–10 I.R.B. 14 8709, 1997–9 I.R.B. 5 8710, 1997–13 I.R.B. 4 8711, 1997–12 I.R.B. 35 8712, 1997–12 I.R.B. 4 8713, 1997–14 I.R.B. 4 8714, 1997–15 I.R.B. 5

Finding List of Current Action on Previously Published Items ¹

Bulletin 1997–1 through 1997–16

*Denotes entry since last publication

Revenue Procedures:

66–3 Modified by 97–11, 1997–6 I.R.B. 13

87–21 Modified by 97–11, 1997–6 I.R.B. 13

92–20 Modified by 97–1, 1997–1 I.R.B. 11

92–20 Modified by 97–10, 1997–2 I.R.B. 59

92–90 Superseded by 97–1, 1997–1 I.R.B. 11

94–52 Revoked by 97–11, 1997–6 I.R.B. 13

96–1 Superseded by 97–1, 1997–1 I.R.B. 11

96–2 Superseded by 97–2, 1997–1 I.R.B. 64

96–3 Superseded by 97–3, 1997–1 I.R.B. 84

96–4 Superseded by 97–4, 1997–1 I.R.B. 96

96–5 Superseded by 97–5, 1997–1 I.R.B. 132

96–6 Superseded by 97–6, 1997–1 I.R.B. 153

96–7 Superseded by 97–7, 1997–1 I.R.B. 185

96–8 Superseded by 97–8, 1997–1 I.R.B. 187

96–24 96–24A Superseded by 97–24, 1997–16 I.R.B. 10

97–2 Amplified by 97–21, 1997–12 I.R.B. 44

Revenue Rulings:

70–480 Revoked by 97–6, 1997–4 I.R.B. 4

1A cumulative finding list for previously published items mentioned in Internal Revenue Bulletins 1996–27 through 1996–53 will be found in Internal Revenue Bulletin 1997–1, dated January 6, 1997.

Revenue Rulings—Continued

72–527 Obsoleted by 8704, 1997–8 I.R.B. 12

74–59 Revoked by 8708, 1997–10 I.R.B. 14

92–19 Supplemented in part by 97–2, 1997–2 I.R.B. 7

96–12 Superseded by 97–3, 1997–1 I.R.B. 84

96–13 Modified by 97–1, 1997–1 I.R.B. 11

96–22 Superseded by 97–3, 1997–1 I.R.B. 84

96–34 Superseded by 97–3, 1997–1 I.R.B. 84

96–39 Superseded by 97–3, 1997–1 I.R.B. 84

96–43 Superseded by 97–3, 1997–1 I.R.B. 84

96–56 Superseded by 97–3, 1997–1 I.R.B. 84

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