Abbreviations

The following abbreviations in current use and for- merly 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.

plies to both A and B, the prior ruling 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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

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.

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 For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired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 Procedral 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.

2000–23 I.R.B. i June 5, 2000

Revenue Procedures—continued: 2000–15, 2000–5 I.R.B. 447 2000–16, 2000–6 I.R.B. 518 2000–17, 2000–11 I.R.B. 766 2000–18, 2000–9 I.R.B. 722 2000–19, 2000–12 I.R.B. 785 2000–20, 2000–6 I.R.B. 553 2000–21, 2000–19 I.R.B. 971 2000–22, 2000–20 I.R.B. 1008 2000–23, 2000–21 I.R.B. 1018 2000–24, 2000–22 I.R.B. 1133 2000–25, 2000–21 I.R.B. 1033

Revenue Rulings: 2000–1, 2000–2 I.R.B. 250 2000–2, 2000–3 I.R.B. 305 2000–3, 2000–3 I.R.B. 297 2000–4, 2000–4 I.R.B. 331 2000–5, 2000–5 I.R.B. 436 2000–6, 2000–6 I.R.B. 512 2000–7, 2000–9 I.R.B. 712 2000–8, 2000–7 I.R.B. 617 2000–9, 2000–6 I.R.B. 497 2000–10, 2000–8 I.R.B. 643 2000–11, 2000–10 I.R.B. 734 2000–12, 2000–11 I.R.B. 744 2000–13, 2000–12 I.R.B. 774 2000–14, 2000–12 I.R.B. 779 2000–15, 2000–12 I.R.B. 774 2000–16, 2000–12 I.R.B. 780 2000–17, 2000–13 I.R.B. 842 2000–18, 2000–14 I.R.B. 847 2000–19, 2000–14 I.R.B. 849 2000–20, 2000–16 I.R.B. 880 2000–21, 2000–16 I.R.B. 881 2000–22, 2000–16 I.R.B. 880 2000–23, 2000–19 I.R.B. 964 2000–24, 2000–19 I.R.B. 963 2000–25, 2000–20 I.R.B. 1006 2000–26, 2000–22 I.R.B. 1124 2000–27, 2000–21 I.R.B. 1016

Tax Conventions: 2000–22 I.R.B. 1126

Treasury Decisions: 8849, 2000–2 I.R.B. 245 8850, 2000–2 I.R.B. 265 8851, 2000–2 I.R.B. 275 8852, 2000–2 I.R.B. 253 8853, 2000–4 I.R.B. 377 8854, 2000–3 I.R.B. 306 8855, 2000–4 I.R.B. 374 8856, 2000–3 I.R.B. 298 8857, 2000–4 I.R.B. 365 8858, 2000–4 I.R.B. 332 8859, 2000–5 I.R.B. 429 8860, 2000–5 I.R.B. 437 8861, 2000–5 I.R.B. 441 8862, 2000–6 I.R.B. 466 8863, 2000–6 I.R.B. 488 8864, 2000–7 I.R.B. 614 8865, 2000–7 I.R.B. 589 8866, 2000–6 I.R.B. 495 8867, 2000–7 I.R.B. 620 8868, 2000–6 I.R.B. 491 8869, 2000–6 I.R.B. 498 8870, 2000–8 I.R.B. 647 8871, 2000–8 I.R.B. 641

Numerical Finding List ¹

Bulletins 2000–1 through 2000–22

Announcements: 2000–1, 2000–2 I.R.B. 294 2000–2, 2000–2 I.R.B. 295 2000–3, 2000–2 I.R.B. 296 2000–4, 2000–3 I.R.B. 317 2000–5, 2000–4 I.R.B. 427 2000–6, 2000–4 I.R.B. 428 2000–7, 2000–6 I.R.B. 586 2000–8, 2000–6 I.R.B. 586 2000–9, 2000–9 I.R.B. 733 2000–10, 2000–9 I.R.B. 733 2000–11, 2000–10 I.R.B. 739 2000–12, 2000–12 I.R.B. 835 2000–13, 2000–11 I.R.B. 771 2000–14, 2000–11 I.R.B. 772 2000–15, 2000–12 I.R.B. 837 2000–16, 2000–12 I.R.B. 837 2000–17, 2000–13 I.R.B. 846 2000–18, 2000–13 I.R.B. 846 2000–19, 2000–19 I.R.B. 973 2000–20, 2000–19 I.R.B. 977 2000–21, 2000–19 I.R.B. 983 2000–22, 2000–19 I.R.B. 987 2000–23, 2000–19 I.R.B. 992 2000–24, 2000–14 I.R.B. 855 2000–25, 2000–14 I.R.B. 855 2000–26, 2000–15 I.R.B. 876 2000–27, 2000–15 I.R.B. 876 2000–28, 2000–15 I.R.B. 876 2000–29, 2000–15 I.R.B. 877 2000–30, 2000–15 I.R.B. 877 2000–31, 2000–15 I.R.B. 877 2000–32, 2000–15 I.R.B. 879 2000–33, 2000–15 I.R.B. 878 2000–34, 2000–15 I.R.B. 879 2000–35, 2000–16 I.R.B. 922 2000–36, 2000–16 I.R.B. 947 2000–37, 2000–16 I.R.B. 947 2000–38, 2000–16 I.R.B. 948 2000–39, 2000–16 I.R.B. 948 2000–40, 2000–16 I.R.B. 948 2000–41, 2000–16 I.R.B. 949 2000–42, 2000–16 I.R.B. 949 2000–43, 2000–17 I.R.B. 957 2000–44, 2000–17 I.R.B. 958 2000–45, 2000–18 I.R.B. 962 2000–46, 2000–19 I.R.B. 997 2000–47, 2000–21 I.R.B. 1118 2000–49, 2000–19 I.R.B. 998 2000–50, 2000–19 I.R.B. 998 2000–51, 2000–22 I.R.B. 1141 2000–52, 2000–22 I.R.B. 1142 2000–53, 2000–22 I.R.B. 1144

Court Decisions: 2066, 2000–15 I.R.B. 867 2067, 2000–15 I.R.B. 863

Notices: 2000–1, 2000–2 I.R.B. 288 2000–2, 2000–9 I.R.B. 727 2000–3, 2000–4 I.R.B. 413 2000–4, 2000–3 I.R.B. 313 2000–5, 2000–3 I.R.B. 314 2000–6, 2000–3 I.R.B. 315

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 1999–27 through 1999–52 is in Internal Revenue Bulletin 2000–1, dated January 3, 2000.

Notices—continued: 2000–7, 2000–4 I.R.B. 419 2000–8, 2000–4 I.R.B. 420 2000–9, 2000–5 I.R.B. 449 2000–10, 2000–5 I.R.B. 451 2000–11, 2000–6 I.R.B. 572 2000–12, 2000–9 I.R.B. 727 2000–13, 2000–9 I.R.B. 732 2000–14, 2000–10 I.R.B. 737 2000–15, 2000–12 I.R.B. 826 2000–16, 2000–12 I.R.B. 826 2000–17, 2000–12 I.R.B. 827 2000–18, 2000–13 I.R.B. 845 2000–19, 2000–13 I.R.B. 845 2000–20, 2000–14 I.R.B. 851 2000–21, 2000–19 I.R.B. 967 2000–22, 2000–16 I.R.B. 902 2000–23, 2000–17 I.R.B. 952 2000–24, 2000–17 I.R.B. 952 2000–25, 2000–17 I.R.B. 954 2000–26, 2000–17 I.R.B. 954 2000–27, 2000–21 I.R.B. 1116 2000–28, 2000–21 I.R.B. 1116

Proposed Regulations: REG–208280–86, 2000–8 I.R.B. 654 REG–209135–88, 2000–8 I.R.B. 681 REG–208254–90, 2000–6 I.R.B. 577 REG–209601–92, 2000–12 I.R.B. 829 REG–100276–97, 2000–8 I.R.B. 682 REG–101492–98, 2000–3 I.R.B. 326 REG–106012–98, 2000–2 I.R.B. 290 REG–109101–98, 2000–16 I.R.B. 903 REG–110311–98, 2000–11 I.R.B. 767 REG–103831–99, 2000–5 I.R.B. 452 REG–103882–99, 2000–8 I.R.B. 706 REG–105089–99, 2000–6 I.R.B. 580 REG–105279–99, 2000–8 I.R.B. 707 REG–105606–99, 2000–4 I.R.B. 421 REG–107872–99, 2000–16 I.R.B. 911 REG–111119–99, 2000–5 I.R.B. 455 REG–113572–99, 2000–7 I.R.B. 624 REG–116048–99, 2000–6 I.R.B. 584 REG–116567–99, 2000–5 I.R.B. 463 REG–116704–99, 2000–3 I.R.B. 325 REG–117162–99, 2000–15 I.R.B. 871 REG–100163–00, 2000–7 I.R.B. 633 REG–100291–00, 2000–16 I.R.B. 917 REG–103735–00, 2000–11 I.R.B. 770 REG–103736–00, 2000–11 I.R.B. 768

Railroad Retirement Quarterly Rate: 2000–9 I.R.B. 721

Revenue Procedures: 2000–1, 2000–1 I.R.B. 4 2000–2, 2000–1 I.R.B. 73 2000–3, 2000–1 I.R.B. 103 2000–4, 2000–1 I.R.B. 115 2000–5, 2000–1 I.R.B. 158 2000–6, 2000–1 I.R.B. 187 2000–7, 2000–1 I.R.B. 227 2000–8, 2000–1 I.R.B. 230 2000–9, 2000–2 I.R.B. 280 2000–10, 2000–2 I.R.B. 287 2000–11, 2000–3 I.R.B. 309 2000–12, 2000–4 I.R.B. 387 2000–13, 2000–6 I.R.B. 515 2000–14, 2000–18 I.R.B. 960

June 5, 2000 ii 2000–23 I.R.B.

Treasury Decisions—continued: 8872, 2000–8 I.R.B. 639 8873, 2000–9 I.R.B. 713 8874, 2000–8 I.R.B. 644 8875, 2000–11 I.R.B. 761 8876, 2000–11 I.R.B. 753 8877, 2000–11 I.R.B. 747 8878, 2000–15 I.R.B. 857 8879, 2000–16 I.R.B. 882 8880, 2000–20 I.R.B. 1003

2000–23 I.R.B. iii June 5, 2000

Revenue Procedures—Continued:

99–4 Superseded by Rev. Proc. 2000–4, 2000–1 I.R.B. 115

99–5 Superseded by Rev. Proc. 2000–5, 2000–1 I.R.B. 158

99–6 Superseded by Rev. Proc. 2000–6, 2000–1 I.R.B. 187

99–7 Superseded by Rev. Proc. 2000–7, 2000–1 I.R.B. 227

99–8 Superseded by Rev. Proc. 2000–8, 2000–1 I.R.B. 230

99–13 Modified and superseded by Rev. Proc. 2000–16, 2000–6 I.R.B. 518

99–20 Supplemented by Rev. Proc. 2000–14, 2000–18 I.R.B. 960

99–22 Obsoleted by (except as provided in section 5.02 of) Rev. Proc. 2000–21, 2000–19 I.R.B. 971

99–24 Superseded by Rev. Proc. 2000–23, 2000–21 I.R.B. 1018

99–25 Superseded by Rev. Proc. 2000–24, 2000–22 I.R.B. 1133

99–29 Superseded by Rev. Proc. 2000–25, 2000–21 I.R.B. 1033

99–31 Modified and superseded by Rev. Proc. 2000–16, 2000–6 I.R.B. 518

99–49 Modified and amplified by Rev. Rul. 2000–4, 2000–4 I.R.B. 331 Rev. Rul. 2000–7, 2000–9 I.R.B. 712 Notice 2000–4, 2000–3 I.R.B. 313

99–51 Superseded by Rev. Proc. 2000–3, 2000–1 I.R.B. 103

2000–6 Modified by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

2000–8 Modified by Rev. Proc. 2000–16, 2000–6 I.R.B. 518 Rev. Proc. 2000–20, 2000–6 I.R.B. 553

2000–12 Corrected by Announcement 2000–50, 2000–19 I.R.B. 998

2000–16 Corrected by Announcement 2000–17, 2000–13 I.R.B. 846

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2000–1 through 2000–22

Announcements:

99–40 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

99–50 Modified by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

99–59 Superseded by Announcement 2000–47, 2000–21 I.R.B. 1118

2000–18 Corrected by Announcement 2000–32, 2000–15 I.R.B. 878

Notices:

88–125 Obsoleted by T.D. 8870, 2000–8 I.R.B. 647

92–48 Obsoleted by Notice 2000–11, 2000–6 I.R.B. 572

97–19 Modified by Rev. Proc. 2000–1, 2000–1 I.R.B. 4

98–22 Obsoleted by T.D. 8870, 2000–8 I.R.B. 647

98–52 Modified by Notice 2000–3, 2000–4 I.R.B. 413

98–61 Modified and superseded by Rev. Proc. 2000–15, 2000–5 I.R.B. 447

99–8 Obsoleted by Rev. Proc. 2000–12, 2000–4 I.R.B. 387

2000–4 Corrected by Announcement 2000–9, 2000–9 I.R.B. 733

Proposed Regulations:

REG–209601–92 Corrected by Announcement 2000–40, 2000–16 I.R.B. 948

REG–100276–97 Corrected by Announcement 2000–38, 2000–16 I.R.B. 948

REG–101492–98 Corrected by Announcement 2000–16, 2000–12 I.R.B. 837

REG–113572–99 Corrected by Announcement 2000–41, 2000–16 I.R.B. 949

REG–103736–00 Corrected by Announcement 2000–44, 2000–17 I.R.B. 958

1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 1999–27 through 1999–52 is in Internal Revenue Bulletin 2000–1, dated January 3, 2000.

Revenue Procedures:

80–18 Modified by Rev. Proc. 2000–13, 2000–6 I.R.B. 515

89–9 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

89–13 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

90–21 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

91–66 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

92–13 Modified, amplified, and superseded by Rev. Proc. 2000–11, 2000–3 I.R.B. 309

92–13A Modified, amplified, and superseded by Rev. Proc. 2000–11, 2000–3 I.R.B. 309

92–41 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

93–9 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

93–10 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

94–12 Modified, amplified, and superseded by Rev. Proc. 2000–11, 2000–3 I.R.B. 309

95–42 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

96–13 Modified by Rev. Proc. 2000–1, 2000–1 I.R.B. 4

98–22 Modified and superseded by Rev. Proc. 2000–16, 2000–6 I.R.B. 518

98–27 Superseded by Rev. Proc. 2000–12, 2000–4 I.R.B. 387

98–64 Superseded by Rev. Proc. 2000–9, 2000–2 I.R.B. 280

98–65 Superseded by Rev. Proc. 2000–19, 2000–12 I.R.B. 785

99–1 Superseded by Rev. Proc. 2000–1, 2000–1 I.R.B. 4

99–2 Superseded by Rev. Proc. 2000–2, 2000–1 I.R.B. 73

99–3 Superseded by Rev. Proc. 2000–3, 2000–1 I.R.B. 103

June 5, 2000 iv 2000–23 I.R.B.

Revenue Rulings:

57–259 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

57–499 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

73–292 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

76–79 Distinguised by Rev. Rul. 2000–24, 2000–19 I.R.B. 963

78–218 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

86–62 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

88–36 Modified by Rev. Rul. 2000–6, 2000–6 I.R.B. 512

89–89 Obsoleted by Rev. Rul. 2000–2, 2000–3 I.R.B. 305

92–19 Supplemented by Rev. Rul. 2000–17, 2000–13 I.R.B. 842

98–30 Amplified and superseded by Rev. Rul. 2000–8, 2000–7 I.R.B. 617

Treasury Decisions:

8734 Modified by T.D. 8856, 2000–3 I.R.B. 298

8804 Modified by T.D. 8856, 2000–3 I.R.B. 298

8845 Corrected by Announcement 2000–6, 2000–4 I.R.B. 428

8846 Corrected by Announcement 2000–3, 2000–2 I.R.B. 296

8847 Corrected by Announcement 2000–13, 2000–11 I.R.B. 771

8849 Corrected by Announcement 2000–28, 2000–15 I.R.B. 876

8852 Corrected by Announcement 2000–18, 2000–13 I.R.B. 846

8853 Corrected by Announcement 2000–33, 2000–15 I.R.B. 878

8856 Corrected by Announcement 2000–31, 2000–15 I.R.B. 877

8859 Corrected by Announcement 2000–27, 2000–15 I.R.B. 876

8864 Corrected by Announcement 2000–26, 2000–15 I.R.B. 876

Treasury Decisions—continued:

8865 Corrected by Announcement 2000–37, 2000–16 I.R.B. 947

8867 Corrected by Announcement 2000–30, 2000–15 I.R.B. 877

8869 Corrected by Announcement 2000–36, 2000–16 I.R.B. 947

8870 Corrected by Announcement 2000–34, 2000–15 I.R.B. 879

8874 Corrected by Announcement 2000–29, 2000–15 I.R.B. 877

8879 Corrected by Announcement 2000–53, 2000–22 I.R.B. 1144

2000–23 I.R.B. v June 5, 2000