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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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 For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired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

2001–22 I.R.B. i May 29, 2001

Proposed Regulations—Continued: REG–129608–00, 2001–14 I.R.B. 1011 REG–130477–00, 2001–11 I.R.B. 865 REG–130481–00, 2001–11 I.R.B. 865 REG–119436–01, 2001–20 I.R.B. 1183

Railroad Retirement Quarterly Rates: 2001–2, I.R.B. 258 2001–15, I.R.B. 1054

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 2001–25, 2001–12 I.R.B. 913 2001–26, 2001–17 I.R.B. 1093 2001–27, 2001–19 I.R.B. 1155 2001–28, 2001–19 I.R.B. 1156 2001–29, 2001–19 I.R.B. 1160 2001–30, 2001–19 I.R.B. 1163 2001–31, 2001–20 I.R.B. 1170 2001–32, 2001–21 I.R.B. 1197

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 2001–13, 2001–12 I.R.B. 898 2001–14, 2001–12 I.R.B. 898 2001–15, 2001–13 I.R.B. 922 2001–16, 2001–13 I.R.B. 936 2001–17, 2001–15 I.R.B. 1052 2001–18, 2001–17 I.R.B. 1092 2001–19, 2001–18 I.R.B. 1143 2001–20, 2001–18 I.R.B. 1143 2001–21, 2001–18 I.R.B. 1144 2001–22, 2001–19 I.R.B. 1152 2001–23, 2001–20 I.R.B. 1169

Treasury Decisions: 8910, 2001–2 I.R.B. 258

Numerical Finding List ¹

Bulletins 2001–1 through 2001–21

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 2001–28, 2001–13 I.R.B. 975 2001–29, 2001–14 I.R.B. 1014 2001–30, 2001–15 I.R.B. 1065 2001–31, 2001–17 I.R.B. 1113 2001–32, 2001–17 I.R.B. 1113 2001–33, 2001–17 I.R.B. 1136 2001–34, 2001–16 I.R.B. 1087 2001–35, 2001–16 I.R.B. 1087 2001–36, 2001–16 I.R.B. 1089 2001–37, 2001–16 I.R.B. 1090 2001–38, 2001–17 I.R.B. 1137 2001–39, 2001–17 I.R.B. 1141 2001–40, 2001–17 I.R.B. 1141 2001–41, 2001–18 I.R.B. 1147 2001–42, 2001–18 I.R.B. 1147 2001–43, 2001–18 I.R.B. 1147 2001–44, 2001–18 I.R.B. 1148 2001–45, 2001–18 I.R.B. 1148 2001–46, 2001–19 I.R.B. 1165 2001–47, 2001–19 I.R.B. 1165 2001–48, 2001–19 I.R.B. 1168 2001–49, 2001–20 I.R.B. 1183 2001–50, 2001–20 I.R.B. 1184 2001–51, 2001–20 I.R.B. 1185 2001–52, 2001–20 I.R.B. 1186 2001–53, 2001–20 I.R.B. 1186 2001–54, 2001–21 I.R.B. 1284 2001–55, 2001–21 I.R.B. 1284 2001–56, 2001–21 I.R.B. 1286 2001–57, 2001–21 I.R.B. 1187 2001–60, 2001–21 I.R.B. 1287

Court Decisions: 2069, 2001–21 I.R.B. 1191

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

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.

Notices—Continued: 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 2001–22, 2001–12 I.R.B. 911 2001–23, 2001–12 I.R.B. 911 2001–24, 2001–12 I.R.B. 912 2001–25, 2001–13 I.R.B. 941 2001–26, 2001–13 I.R.B. 942 2001–27, 2001–13 I.R.B. 942 2001–28, 2001–13 I.R.B. 944 2001–29, 2001–14 I.R.B. 989 2001–30, 2001–14 I.R.B. 989 2001–31, 2001–17 I.R.B. 1093 2001–32, 2001–18 I.R.B. 1146 2001–33, 2001–19 I.R.B. 1155

Proposed Regulations: LR–230–76, 2001–13 I.R.B. 945 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–101520–97, 2001–15 I.R.B. 1057 REG–106030–98, 2001–11 I.R.B. 820 REG–106446–98, 2001–13 I.R.B. 945 REG–106542–98, 2001–5 I.R.B. 473 REG–121928–98, 2001–6 I.R.B. 520 REG–109481–99, 2001–13 I.R.B. 961 REG–111835–99, 2001–11 I.R.B. 834 REG–114998–99, 2001–14 I.R.B. 992 REG–115560–99, 2001–14 I.R.B. 993 REG–101739–00, 2001–14 I.R.B. 996 REG–103320–00, 2001–8 I.R.B. 714 REG–104683–00, 2001–4 I.R.B. 407 REG–104876–00, 2001–14 I.R.B. 998 REG–105801–00, 2001–13 I.R.B. 965 REG–105946–00, 2001–16 I.R.B. 1069 REG–106513–00, 2001–16 I.R.B. 1076 REG–106702–00, 2001–4 I.R.B. 424 REG–106791–00, 2001–6 I.R.B. 521 REG–106892–00, 2001–15 I.R.B. 1060 REG–107047–00, 2001–14 I.R.B. 1002 REG–107101–00, 2001–16 I.R.B. 1083 REG–107175–00, 2001–13 I.R.B. 971 REG–107176–00, 2001–4 I.R.B. 428 REG–107186–00, 2001–13 I.R.B. 973 REG–107566–00, 2001–3 I.R.B. 346 REG–110374–00, 2001–12 I.R.B. 915 REG–110659–00, 2001–12 I.R.B. 917 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–121109–00, 2001–15 I.R.B. 1064 REG–125237–00, 2001–12 I.R.B. 919 REG–126100–00, 2001–11 I.R.B. 862

May 29, 2001 ii 2001–22 I.R.B.

Treasury Decisions—Continued: 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 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 8934, 2001–12 I.R.B. 904 8935, 2001–8 I.R.B. 702 8937, 2001–11 I.R.B. 806 8938, 2001–13 I.R.B. 929 8939, 2001–12 I.R.B. 899 8940, 2001–15 I.R.B. 1016 8941, 2001–14 I.R.B. 977 8942, 2001–13 I.R.B. 929 8943, 2001–15 I.R.B. 1054 8944, 2001–16 I.R.B. 1067

2001–22 I.R.B. iii May 29, 2001

Revenue Procedures—Continued:

99–49 Modified and amplified by Notice 2001–23, 2001–12 I.R.B. 911 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. Proc. 2001–25, 2001–12 I.R.B. 913 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

2000–14 Supplemented by Rev. Proc. 2001–27, 2001–19 I.R.B. 1155

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

2000–23 Superseded by Rev. Proc. 2001–26, 2001–17 I.R.B. 1093

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

Section 5.01 revoked by Rev. Proc. 2001–30, 2001–19 I.R.B. 1163

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

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

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2001–1 through 2001–21

Announcements:

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

2000–26 Modified by Notice 2001–22, 2001–12 I.R.B. 911

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–106030–98 Corrected by Ann. 2001–30, 2001–15 I.R.B. 1065

REG–106542–98 Corrected by Ann. 2001–24, 2001–13 I.R.B. 793

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

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.

Proposed Regulations—Continued:

REG–105235–99 Corrected by Ann. 2001–52, 2001–20 I.R.B. 1186

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

REG–116050–99 Corrected by Ann. 2001–51, 2001–20 I.R.B. 1185

REG–104683–00 Corrected by Ann. 2001–42, 2001–18 I.R.B. 1147

REG–106702–00 Corrected by Ann. 2001–28, 2001–13 I.R.B. 975

REG–110374–00 Corrected by Ann. 2001–44, 2001–18 I.R.B. 1148

REG–126100–00 Corrected by Ann. 2001–50, 2001–20 I.R.B. 1184

Revenue Procedures:

75–21 Modified and superseded by Rev. Proc. 2001–28, 2001–19 I.R.B. 1156

75–28 Modified and superseded by Rev. Proc. 2001–29, 2001–19 I.R.B. 1160

76–30 Modified and superseded by Rev. Proc. 2001–28, 2001–19 I.R.B. 1156

79–48 Modified and superseded by Rev. Proc. 2001–28, 2001–19 I.R.B. 1156 Rev. Proc. 2001–29, 2001–19 I.R.B. 1160

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

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

97–25 Superseded by Rev. Proc. 2001–31, 2001–20 I.R.B. 1170

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

May 29, 2001 iv 2001–22 I.R.B.

Revenue Rulings—Continued:

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

2001–4 Modified by Notice 2001–23, 2001–12 I.R.B. 911

Treasury Decisions:

7530 Removed by T.D. 8938, 2001–13 I.R.B. 929

8757 Revised by T.D. 8941, 2001–14 I.R.B. 977

8881 Corrected by Ann. 2001–55, 2001–21 I.R.B. 1284

8889 Corrected by Ann. 2001–14, 2001–21 I.R.B. 286

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

8916 Corrected by Ann. 2001–41, 2001–18 I.R.B. 1147

8921 Corrected by Ann. 2001–43, 2001–18 I.R.B. 1147

8929 Corrected by Ann. 2001–56, 2001–21 I.R.B. 1286

8931 Technically amended by Ann. 2001–37, 2001–16 I.R.B. 1090

8940 Corrected by Ann. 2001–53, 2001–20 I.R.B. 1186

2001–22 I.R.B. v May 29, 2001