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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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 Contributions 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 For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired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 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.

2000–45 I.R.B. i November 6, 2000

Treasury Decisions—Continued 8895, 2000–40 I.R.B. 304 8896, 2000–36 I.R.B. 249 8897, 2000–36 I.R.B. 234 8898, 2000–38 I.R.B. 276 8899, 2000–38 I.R.B. 288 8900, 2000–38 I.R.B. 279 8901, 2000–38 I.R.B. 272 8902, 2000–41 I.R.B. 323 8903, 2000–42 I.R.B. 352 8904, 2000–42 I.R.B. 350 8905, 2000–44 I.R.B. 435

Numerical Finding List ¹

Bulletins 2000–27 through 2000–44

Announcements: 2000–57, 2000–28 I.R.B. 115 2000–58, 2000–30 I.R.B. 135 2000–59, 2000–29 I.R.B. 120 2000–60, 2000–31 I.R.B. 149 2000–61, 2000–30 I.R.B. 136 2000–62, 2000–30 I.R.B. 137 2000–63, 2000–31 I.R.B. 149 2000–64, 2000–31 I.R.B. 149 2000–65, 2000–31 I.R.B. 150 2000–66, 2000–32 I.R.B. 160 2000–67, 2000–32 I.R.B. 160 2000–68, 2000–32 I.R.B. 161 2000–69, 2000–33 I.R.B. 183 2000–70, 2000–34 I.R.B. 204 2000–71, 2000–44 I.R.B. 456 2000–72, 2000–35 I.R.B. 226 2000–73, 2000–35 I.R.B. 230 2000–74, 2000–35 I.R.B. 230 2000–75, 2000–37 I.R.B. 268 2000–76, 2000–36 I.R.B. 260 2000–77, 2000–36 I.R.B. 260 2000–78, 2000–43 I.R.B. 428 2000–79, 2000–39 I.R.B. 303 2000–80, 2000–40 I.R.B. 320 2000–81, 2000–41 I.R.B. 348 2000–82, 2000–42 I.R.B. 385 2000–83, 2000–41 I.R.B. 348 2000–84, 2000–42 I.R.B. 385 2000–85, 2000–43 I.R.B. 429 2000–86, 2000–44 I.R.B. 456 2000–87, 2000–44 I.R.B. 457 2000–88, 2000–44 I.R.B. 460

Court Decisions: 2068, 2000–28 I.R.B. 109

Notices: 2000–33, 2000–27 I.R.B. 97 2000–34, 2000–33 I.R.B. 172 2000–35, 2000–29 I.R.B. 118 2000–36, 2000–33 I.R.B. 173 2000–37, 2000–29 I.R.B. 118 2000–38, 2000–33 I.R.B. 174 2000–39, 2000–30 I.R.B. 132 2000–40, 2000–30 I.R.B. 134 2000–41, 2000–33 I.R.B. 177 2000–42, 2000–39 I.R.B. 302 2000–43, 2000–35 I.R.B. 209 2000–44, 2000–36 I.R.B. 255 2000–45, 2000–36 I.R.B. 256 2000–46, 2000–37 I.R.B. 265 2000–48, 2000–37 I.R.B. 265 2000–49, 2000–37 I.R.B. 266 2000–50, 2000–38 I.R.B. 291 2000–51, 2000–38 I.R.B. 291 2000–52, 2000–38 I.R.B. 292 2000–53, 2000–38 I.R.B. 293 2000–54, 2000–42 I.R.B. 356 2000–55, 2000–43 I.R.B. 393 2000–56, 2000–43 I.R.B. 393 2000–57, 2000–43 I.R.B. 389

Proposed Regulations: REG–209038–89, 2000–34 I.R.B. 191

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2000–1 through 2000–26 is in Internal Revenue Bulletin 2000–27, dated July 3, 2000.

Proposed Regulations—Continued REG–246249–96, 2000–44 I.R.B. 43 9 REG–105316–98, 2000–27 I.R.B. 98 REG–110311–98, 2000–36 I.R.B. 258 REG–103805–99, 2000–42 I.R.B. 376 REG–105235–99, 2000–44 I.R.B. 447 REG–116495–99, 2000–33 I.R.B. 179 REG–103735–00, 2000–36 I.R.B. 258 REG–103736–00, 2000–36 I.R.B. 258 REG–108522–00, 2000–34 I.R.B. 187 REG–108553–00, 2000–44 I.R.B. 452 REG–112502–00, 2000–40 I.R.B. 316 REG–114697–00, 2000–43 I.R.B. 421

Railroad Retirement Quarterly Rate: 2000–28, I.R.B. 112 2000–29, I.R.B. 117 2000–42, I.R.B. 354

Revenue Procedures: 2000–28, 2000–27 I.R.B. 60 2000–29, 2000–28 I.R.B. 113 2000–30, 2000–28 I.R.B. 113 2000–31, 2000–31 I.R.B. 146 2000–32, 2000–33 I.R.B. 172 2000–33, 2000–36 I.R.B. 257 2000–34, 2000–34 I.R.B. 186 2000–35, 2000–35 I.R.B. 211 2000–36, 2000–37 I.R.B. 267 2000–37, 2000–40 I.R.B. 308 2000–38, 2000–40 I.R.B. 310 2000–39, 2000–41 I.R.B. 340 2000–40, 2000–42 I.R.B. 357 2000–41, 2000–42 I.R.B. 371 2000–42, 2000–43 I.R.B. 394 2000–43, 2000–43 I.R.B. 404 2000–44, 2000–43 I.R.B. 409 2000–45, 2000–43 I.R.B. 417 2000–46, 2000–44 I.R.B. 438

Revenue Rulings: 2000–32, 2000–27 I.R.B. 1 2000–33, 2000–31 I.R.B. 142 2000–34, 2000–29 I.R.B. 116 2000–35, 2000–31 I.R.B. 138 2000–36, 2000–31 I.R.B. 140 2000–37, 2000–32 I.R.B. 156 2000–38, 2000–32 I.R.B. 157 2000–39, 2000–34 I.R.B. 184 2000–40, 2000–35 I.R.B. 208 2000–41, 2000–36 I.R.B. 248 2000–42, 2000–39 I.R.B. 297 2000–43, 2000–41 I.R.B. 333 2000–44, 2000–41 I.R.B. 336 2000–45, 2000–41 I.R.B. 337 2000–46, 2000–41 I.R.B. 334 2000–47, 2000–37 I.R.B. 264 2000–48, 2000–42 I.R.B. 349 2000–49, 2000–44 I.R.B. 430

Treasury Decisions: 8886, 2000–27 I.R.B. 3 8888, 2000–27 I.R.B. 3 8889, 2000–30 I.R.B. 124 8890, 2000–30 I.R.B. 122 8891, 2000–32 I.R.B. 152 8892, 2000–32 I.R.B. 158 8893, 2000–31 I.R.B. 143 8894, 2000–33 I.R.B. 162

November 6, 2000 ii 2000–45 I.R.B.

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2000–27 through 2000–44

Notices:

87–76 Obsoleted by T.D. 8897, 2000–36 I.R.B. 234

88–24 Obsoleted by T.D. 8897, 2000–36 I.R.B. 234

88–86 Obsoleted by T.D. 8897 (section V), 2000–36 I.R.B. 234

2000–48 Superseded by Rev. Proc. 2000–39, 2000–41 I.R.B. 340

Proposed Regulations:

LR–97–79 Partial withdrawal by REG–103805–99, 2000–42 I.R.B. 376

FI–42–90 Withdrawn by Announcement 2000–63, 2000–31 I.R.B. 149

IA–38–93 Withdrawn by Announcement 2000–68, 2000–32 I.R.B. 161

REG–107644–98 Corrected by Announcement 2000–66, 2000–32 I.R.B. 160

REG–108522–00 Corrected by Announcement 2000–85, 2000–43 I.R.B. 428

Revenue Procedures:

88–23 Superseded by Rev. Proc. 2000–35, 2000–35 I.R.B. 211

98–50 Modified and superseded by Rev. Proc. 2000–31, 2000–31 I.R.B. 146

98–51 Modified and superseded by Rev. Proc. 2000–31, 2000–31 I.R.B. 146

99–18 Modified by Rev. Proc. 2000–29, 2000–28 I.R.B. 113

99–34 Superseded by Rev. Proc. 2000–28, 2000–27 I.R.B. 60

99–49 Modified and amplified by Rev. Proc. 2000–38, 2000–40 I.R.B. 310

2000–3 Amplified by Rev. Proc. 2000–46, 2000–44 I.R.B. 438

2000–9 Superseded by Rev. Proc. 2000–39, 2000–41 I.R.B. 340

1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2000–1 through 2000–26 is in Internal Revenue Bulletin 2000–27, dated July 3, 2000.

Treasury Decisions:

8873 Corrected by Announcement 2000–74, 2000–35 I.R.B. 230

8883 Corrected by Announcement 2000–57, 2000–28 I.R.B. 115

8884 Corrected by Announcement 2000–73, 2000–35 I.R.B. 230

8892 Corrected by Announcement 2000–81, 2000–41 I.R.B. 348

2000–45 I.R.B. iii November 6, 2000