Abbreviations E.O. —Executive Order. PHC —Personal Holding Company.

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 ap

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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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.

PHC —Personal Holding Company.

ER —Employer.

PO —Possession of the U.S.

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.

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.

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.

March 19, 2001 i 2001–12 I.R.B.

Treasury Decisions—Continued: 8924, 2001–6 I.R.B. 489 8925, 2001–6 I.R.B. 496 8926, 2001–6 I.R.B. 492 8927, 2001–11 I.R.B. 807 8928, 2001–8 I.R.B. 685 8929, 2001–10 I.R.B. 756 8930, 2001–5 I.R.B. 433 8931, 2001–7 I.R.B. 542 8932, 2001–11 I.R.B. 813 8933, 2001–11 I.R.B. 794 8935, 2001–8 I.R.B. 702 8937, 2001–11 I.R.B. 806

Numerical Finding List ¹

Bulletins 2001–1 through 2001–11

Announcements: 2001–1, 2001–2 I.R.B. 277 2001–2, 2001–2 I.R.B. 277 2001–3, 2001–2 I.R.B. 278 2001–4, 2001–2 I.R.B. 286 2001–5, 2001–2 I.R.B. 286 2001–6, 2001–3 I.R.B. 357 2001–7, 2001–3 I.R.B. 357 2001–8, 2001–3 I.R.B. 357 2001–9, 2001–3 I.R.B. 357 2001–10, 2001–4 I.R.B. 431 2001–11, 2001–4 I.R.B. 432 2001–12, 2001–6 I.R.B. 526 2001–13, 2001–96 I.R.B. 752 2001–14, 2001–7 I.R.B. 648 2001–15, 2001–8 I.R.B. 715 2001–16, 2001–8 I.R.B. 715 2001–17, 2001–8 I.R.B. 716 2001–18, 2001–10 I.R.B. 791 2001–19, 2001–10 I.R.B. 791 2001–20, 2001–8 I.R.B. 716 2001–21, 2001–9 I.R.B. 752 2001–22, 2001–11 I.R.B. 895 2001–23, 2001–10 I.R.B. 791 2001–24, 2001–10 I.R.B. 793 2001–25, 2001–11 I.R.B. 895 2001–26, 2001–11 I.R.B. 896 2001–27, 2001–11 I.R.B. 897

Notices: 2001–1, 2001–2 I.R.B. 261 2001–2, 2001–2 I.R.B. 265 2001–3, 2001–2 I.R.B. 267 2001–4, 2001–2 I.R.B. 267 2001–5, 2001–3 I.R.B. 327 2001–6, 2001–3 I.R.B. 327 2001–7, 2001–4 I.R.B. 374 2001–8, 2001–4 I.R.B. 374 2001–9, 2001–4 I.R.B. 375 2001–10, 2001–5 I.R.B. 459 2001–11, 2001–5 I.R.B. 464 2001–12, 2001–3 I.R.B. 328 2001–13, 2001–6 I.R.B. 514 2001–14, 2001–6 I.R.B. 516 2001–15, 2001–7 I.R.B. 589 2001–16, 2001–9 I.R.B. 730 2001–17, 2001–9 I.R.B. 730 2001–18, 2001–9 I.R.B. 731 2001–19, 2001–10 I.R.B. 784 2001–20, 2001–11 I.R.B. 818 2001–21, 2001–11 I.R.B. 818

Proposed Regulations: REG–209461–79, 2001–8, I.R.B. 712 REG–246256–96, 2001–8, I.R.B. 713 REG–251701–96, 2001–4, I.R.B. 396 REG–106030–98, 2001–11, I.R.B. 820 REG–106542–98, 2001–5, I.R.B. 473 REG–121928–98, 2001–6, I.R.B. 520 REG–111835–99, 2001–11, I.R.B. 834 REG–103320–00, 2001–8, I.R.B. 714 REG–104683–00, 2001–4, I.R.B. 407 REG–106702–00, 2001–4, I.R.B. 424 REG–106791–00, 2001–6, I.R.B. 521 REG–107176–00, 2001–4, I.R.B. 428

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2000–27 through 2000–52 is in Internal Revenue Bulletin 2001–1, dated January 2, 2001.

Proposed Regulations—Continued: REG–107566–00, 2001–3, I.R.B. 346 REG–114082–00, 2001–7, I.R.B. 629 REG–114083–00, 2001–7, I.R.B. 630 REG–114084–00, 2001–7, I.R.B. 633 REG–116468–00, 2001–6, I.R.B. 522 REG–119352–00, 2001–6, I.R.B. 525 REG–126100–00, 2001–11, I.R.B. 862 REG–130477–00, 2001–11, I.R.B. 865 REG–130481–00, 2001–11, I.R.B. 865

Railroad Retirement Quarterly Rates: 2001–2, I.R.B. 258

Revenue Procedures: 2001–1, 2001–1 I.R.B. 1 2001–2, 2001–1 I.R.B. 79 2001–3, 2001–1 I.R.B. 111 2001–4, 2001–1 I.R.B. 121 2001–5, 2001–1 I.R.B. 164 2001–6, 2001–1 I.R.B. 194 2001–7, 2001–1 I.R.B. 236 2001–8, 2001–1 I.R.B. 239 2001–9, 2001–3 I.R.B. 328 2001–10, 2001–2 I.R.B. 272 2001–11, 2001–2 I.R.B. 275 2001–12, 2001–3 I.R.B. 335 2001–13, 2001–3 I.R.B. 337 2001–14, 2001–3 I.R.B. 343 2001–15, 2001–5 I.R.B. 465 2001–16, 2001–4 I.R.B. 376 2001–17, 2001–7 I.R.B. 589 2001–18, 2001–8 I.R.B. 708 2001–19, 2001–9 I.R.B. 732 2001–20, 2001–9 I.R.B. 738 2001–21, 2001–9 I.R.B. 742 2001–22, 2001–9 I.R.B. 745 2001–23, 2001–10 I.R.B. 784 2001–24, 2001–10 I.R.B. 788

Revenue Rulings: 2001–1, 2001–9 I.R.B. 726 2001–2, 2001–2 I.R.B. 255 2001–3, 2001–3 I.R.B. 319 2001–4, 2001–3 I.R.B. 295 2001–5, 2001–5 I.R.B. 451 2001–6, 2001–6 I.R.B. 491 2001–7, 2001–7 I.R.B. 541 2001–8, 2001–9 I.R.B. 726 2001–9, 2001–8 I.R.B. 652 2001–10, 2001–10 I.R.B. 755 2001–11, 2001–10 I.R.B. 780 2001–12, 2001–11 I.R.B. 811

Treasury Decisions: 8910, 2001–2 I.R.B. 258 8911, 2001–3 I.R.B. 321 8912, 2001–5 I.R.B. 452 8913, 2001–3 I.R.B. 300 8914, 2001–8 I.R.B. 653 8915, 2001–4 I.R.B. 359 8916, 2001–4 I.R.B. 360 8917, 2001–7 I.R.B. 538 8918, 2001–4 I.R.B. 372 8919, 2001–6 I.R.B. 505 8920, 2001–8 I.R.B. 654 8921, 2001–7 I.R.B. 532 8922, 2001–6 I.R.B. 508 8923, 2001–6 I.R.B. 485

2001–12 I.R.B. ii March 19, 2001

Revenue Rulings:

64–328 Modified by Notice 2001–10, 2001–5 I.R.B. 459

66–110 Modified by Notice 2001–10, 2001–5 I.R.B. 459

85–30 Clarified by Rev. Rul. 2001–8, 2001–9 I.R.B. 762

88–95 Clarified by Rev. Rul. 2001–8, 2001–9 I.R.B. 762

92–19 Supplemented in part by Rev. Rul. 2001–11, 2001–10 I.R.B. 780

2000–56 Corrected by Ann. 2001–19, 2001–10 I.R.B. 791

Treasury Decisions:

8889 Corrected by Ann. 2001–14, 2001–2 I.R.B. 286

8913 Corrected by Ann. 2001–26, 2001–11 I.R.B. 896

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2001–1 through 2001–11

Announcement:

98–99 Modified by Ann. 2001–9, 2001–3 I.R.B. 357

99–79 Superseded by Ann. 2001–3, 2001–2 I.R.B. 278

2000–78 Obsoleted by T.D. 8933, 2001–11 I.R.B. 794

2000–97 Corrected by Ann. 2001–7, 2001–3 I.R.B. 357

Cumulative Bulletin:

1998–2 Corrected by Ann. 2001–5, 2001–2 I.R.B. 286

Notices:

94–3 Modified by T.D. 8933, 2001–11 I.R.B. 794

98–39 Modified by Notice 2001–9, 2001–4 I.R.B. 375

98–40 Modified by Notice 2001–9, 2001–4 I.R.B. 375

99–53 Modified and superseded by Notice 2001–7, 2001–4 I.R.B. 374

2000–21 Superseded by Notice 2001–1, 2001–2 I.R.B. 261

2000–22 Modified and superseded by Notice 2001–8, 2001–4 I.R.B. 374

2000–43 Extended by Notice 2001–13, 2001–6 I.R.B. 514

Proposed Regulations:

EE–130–86 Partially withdrawn by REG–209461–79, 2001–8 I.R.B. 712

REG–116733–98 Withdrawn by Ann. 2001–11, 2001–4 I.R.B. 432

REG–116048–99 Withdrawn by Ann. 2001–27, 2001–11 I.R.B. 897

Revenue Procedures:

83–87 Superseded by Rev. Proc. 2001–15, 2001–5 I.R.B. 465

1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2000–27 through 2000–52 is in Internal Revenue Bulletin 2001–1, dated January 2, 2001.

Revenue Procedures—Continued:

90–18 Amplified and superseded by Rev. Proc. 2001–18, 2001–8 I.R.B. 708

92–19 Superseded by Rev. Proc. 2001–15, 2001–5 I.R.B. 465

96–15 Modified by Ann. 2001–22, 2001–11 I.R.B. 895

96–17 Modified by Rev. Proc. 2001–9, 2001–3 I.R.B. 328

99–18 Modified and superseded by Rev. Proc. 2001–21, 2001–9 I.R.B. 742

99–47 Superseded by Rev. Proc. 2001–16, 2001–4 I.R.B. 376

99–49 Modified and amplified by Rev. Proc. 2001–10, 2001–2 I.R.B. 272 Rev. Proc. 2001–23, 2001–10 I.R.B. 784 Rev. Proc. 2001–24, 2001–10 I.R.B. 788 Rev. Rul. 2001–8, 2001–9 I.R.B. 762

2000–1 Superseded by Rev. Proc. 2001–1, 2001–1 I.R.B. 1

2000–2 Superseded by Rev. Proc. 2001–2, 2001–1 I.R.B. 79

2000–3 Superseded by Rev. Proc. 2001–3, 2001–1 I.R.B. 111

2000–4 Superseded by Rev. Proc. 2001–4, 2001–1 I.R.B. 121

2000–5 Superseded by Rev. Proc. 2001–5, 2001–1 I.R.B. 164

2000–6 Superseded by Rev. Proc. 2001–6, 2001–1 I.R.B. 194

2000–7 Superseded by Rev. Proc. 2001–7, 2001–1 I.R.B. 236

2000–8 Superseded by Rev. Proc. 2001–8, 2001–1 I.R.B. 239

2000–16 Modified and superseded by Rev. Proc. 2001–17, 2001–7 I.R.B. 589

2000–22 Modified and superseded by Rev. Proc. 2001–10, 2001–2 I.R.B. 272

2001–3 Corrected by Ann. 2001–25, 2001–11 I.R.B. 895

2001–13 Clarified by Notice 2001–12, 2001–3 I.R.B. 328

March 19, 2001 iii 2001–12 I.R.B.