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.

applies 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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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.—Intemal Revenue Bulletin. LE—Lessee. LP—Limited Partner. LR—Lessor. M—Minor. Nonacq.—Nonacquiescence. O—Organization. P—Parent Corporation. PHC—Personal Holding Company.

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 For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired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

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.

2002–12 I.R.B. i March 25, 2002

Numerical Finding List ¹

Bulletins 2002–1 through 2002–11

Announcements:

2002–1, 2002–2 I.R.B. 304 2002–2, 2002–2 I.R.B. 304 2002–3, 2002–2 I.R.B. 305 2002–4, 2002–2 I.R.B. 306 2002–5, 2002–4 I.R.B. 420 2002–6, 2002–5 I.R.B. 458 2002–7, 2002–5 I.R.B. 459 2002–8, 2002–6 I.R.B. 494 2002–9, 2002–7 I.R.B. 536 2002–10, 2002–7 I.R.B. 539 2002–11, 2002–6 I.R.B. 494 2002–12, 2002–8 I.R.B. 553 2002–13, 2002–7 I.R.B. 540 2002–14, 2002–7 I.R.B. 540 2002–15, 2002–7 I.R.B. 540 2002–16, 2002–7 I.R.B. 541 2002–17, 2002–8 I.R.B. 561 2002–18, 2002–10 I.R.B. 621 2002–19, 2002–8 I.R.B. 561 2002–20, 2002–8 I.R.B. 561 2002–21, 2002–8 I.R.B. 562 2002–22, 2002–8 I.R.B. 562 2002–23, 2002–8 I.R.B. 563 2002–24, 2002–9 I.R.B. 606 2002–25, 2002–10 I.R.B. 621 2002–26, 2002–11 I.R.B. 629 2002–27, 2002–11 I.R.B. 629 2002–28, 2002–11 I.R.B. 630 2002–29, 2002–11 I.R.B. 631 2002–30, 2002–11 I.R.B. 632

Notices:

2002–1, 2002–2 I.R.B. 283 2002–2, 2002–2 I.R.B. 285 2002–3, 2002–2 I.R.B. 289 2002–4, 2002–2 I.R.B. 298 2002–5, 2002–3 I.R.B. 320 2002–6, 2002–3 I.R.B. 326 2002–7, 2002–6 I.R.B. 489 2002–8, 2002–4 I.R.B. 398 2002–9, 2002–5 I.R.B. 450 2002–10, 2002–6 I.R.B. 490 2002–11, 2002–7 I.R.B. 526 2002–12, 2002–7 I.R.B. 526 2002–13, 2002–8 I.R.B. 547 2002–14, 2002–8 I.R.B. 548 2002–15, 2002–8 I.R.B. 548 2002–16, 2002–9 I.R.B. 567 2002–17, 2002–9 I.R.B. 567 2002–19, 2002–10 I.R.B. 619

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2001–27 through 2001–53 is in Internal Revenue Bulletin 2002–1, dated January 7, 2002.

Proposed Regulations:

REG–209135–88, 2002–4 I.R.B. 418 REG–209114–90, 2002–9 I.R.B. 576 REG–107100–00, 2002–7 I.R.B. 529 REG–105344–01, 2002–2 I.R.B. 302 REG–112991–01, 2002–4 I.R.B. 404 REG–115054–01, 2002–7 I.R.B. 530 REG–119436–01, 2002–3 I.R.B. 376 REG–120135–01, 2002–8 I.R.B. 552 REG–125450–01, 2002–5 I.R.B. 457 REG–125626–01, 2002–9 I.R.B. 604 REG–142299–01, 2002–4 I.R.B. 418 REG–159079–01, 2002–6 I.R.B. 493

Revenue Procedures:

2002–1, 2002–1 I.R.B. 1 2002–2, 2002–1 I.R.B. 82 2002–3, 2002–1 I.R.B. 117 2002–4, 2002–1 I.R.B. 127 2002–5, 2002–1 I.R.B. 173 2002–6, 2002–1 I.R.B. 203 2002–7, 2002–1 I.R.B. 249 2002–8, 2002–1 I.R.B. 252 2002–9, 2002–3 I.R.B. 327 2002–10, 2002–4 I.R.B. 400 2002–11, 2002–7 I.R.B. 526 2002–12, 2002–3 I.R.B. 374 2002–13, 2002–8 I.R.B. 549 2002–14, 2002–5 I.R.B. 450 2002–15, 2002–6 I.R.B. 490 2002–16, 2002–9 I.R.B. 572

Revenue Rulings:

2002–1, 2002–2 I.R.B. 268 2002–2, 2002–2 I.R.B. 271 2002–3, 2002–3 I.R.B. 316 2002–4, 2002–4 I.R.B. 389 2002–5, 2002–6 I.R.B. 461 2002–6, 2002–6 I.R.B. 460 2002–7, 2002–8 I.R.B. 543 2002–8, 2002–9 I.R.B. 564 2002–9, 2002–10 I.R.B. 614 2002–10, 2002–10 I.R.B. 616 2002–11, 2002–10 I.R.B. 608 2002–12, 2002–11 I.R.B. 624

Treasury Decisions:

8968, 2002–2 I.R.B. 274 8969, 2002–2 I.R.B. 276 8970, 2002–2 I.R.B. 281 8971, 2002–3 I.R.B. 308 8972, 2002–5 I.R.B. 443 8973, 2002–4 I.R.B. 391 8974, 2002–3 I.R.B. 318 8975, 2002–4 I.R.B. 379 8976, 2002–5 I.R.B. 421 8977, 2002–6 I.R.B. 463 8978, 2002–7 I.R.B. 500 8979, 2002–6 I.R.B. 466 8980, 2002–6 I.R.B. 477 8981, 2002–7 I.R.B. 496 8982, 2002–8 I.R.B. 544 8983, 2002–9 I.R.B. 565

March 25, 2002 ii 2002–12 I.R.B.

Finding List of Current Actions on Previously Published Items ²

Bulletins 2002–1 through 2002–11

Announcements:

2002–9 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

Notices:

98–43 Modified and superseded by Notice 2002–5, 2002–3 I.R.B. 320

2000–11 Obsoleted by Notice 2002–3, 2002–2 I.R.B. 289

2001–10 Revoked by Notice 2002–8, 2002–4 I.R.B. 398

2001–61 Supplemented by Notice 2002–15, 2002–8 I.R.B. 548

2001–68 Supplemented by Notice 2002–15, 2002–8 I.R.B. 548

Proposed Regulations:

REG–209135–88 Corrected by Ann. 2002–15, 2002–7 I.R.B. 540 Ann. 2002–30, 2002–11 I.R.B. 632

REG–107100–00 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–105344–01 Corrected by Ann. 2002–7, 2002–5 I.R.B. 459

REG–112991–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–115054–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–119436–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–120135–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

Proposed Regulations:—Continued

REG–125450–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–125626–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–126485–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–137519–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–142299–01 Corrected by Ann. 2002–15, 2002–7 I.R.B. 540 Ann. 2002–30, 2002–11 I.R.B. 632

REG–142686–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–159079–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

Revenue Procedures:

84–37 Modified by Rev. Proc. 2002–1, 2002–1 I.R.B. 1

84–57 Obsoleted by T.D. 8976, 2002–5 I.R.B. 421

87–50 Modified by Rev. Proc. 2002–10, 2002–4 I.R.B. 400

96–13 Modified by Rev. Proc. 2002–1, 2002–1 I.R.B. 1

98–49 Obsoleted by T.D. 8976, 2002–5 I.R.B. 421

99–49 Modified and superseded by Rev. Proc. 2002–9, 2002–3 I.R.B. 327

2001–16 Modified by Ann. 2002–26, 2002–11 I.R.B. 629

2002–6 Modified by Notice 2002–1, 2002–2 I.R.B. 283

Revenue Procedures:—Continued

2002–8 Modified by Notice 2002–1, 2002–2 I.R.B. 283

2002–9 Modified and clarified by Ann. 2002–17, 2002–8 I.R.B. 561

Modified and amplified by Rev. Rul. 2002–9, 2002–10 I.R.B. 614

2000–20 Modified by Rev. Proc. 2002–6, 2002–1 I.R.B. 203

2001–1 Superseded by Rev. Proc. 2002–1, 2002–1 I.R.B. 1

2001–2 Superseded by Rev. Proc. 2002–2, 2002–1 I.R.B. 82

2001–3 Superseded by Rev. Proc. 2002–3, 2002–1 I.R.B. 117

2001–4 Superseded by Rev. Proc. 2002–4, 2002–1 I.R.B. 127

2001–5 Superseded by Rev. Proc. 2002–5, 2002–1 I.R.B. 173

2001–6 Superseded by Rev. Proc. 2002–6, 2002–1 I.R.B. 203

2001–7 Superseded by Rev. Proc. 2002–7, 2002–1 I.R.B. 249

2001–8 Superseded by Rev. Proc. 2002–8, 2002–1 I.R.B. 252

2001–13 Corrected by Ann. 2002–5, 2002–4 I.R.B. 420

2001–36 Superseded by Rev. Proc. 2002–3, 2002–1 I.R.B. 117

2001–41 Superseded by Rev. Proc. 2002–2, 2002–1 I.R.B. 82

2001–51 Superseded by Rev. Proc. 2002–3, 2002–1 I.R.B. 117

2 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2001–27 through 2001–53 is in Internal Revenue Bulletin 2002–1, dated January 7, 2002.

2002–12 I.R.B. iii March 25, 2002

Revenue Rulings:

55–747 Revoked by Notice 2002–8, 2002–4 I.R.B. 398

61–146 Distinguished by Rev. Rul. 2002–3, 2002–3 I.R.B. 316

64–328 Modified by Notice 2002–8, 2002–4 I.R.B. 398

66–110 Modified by Notice 2002–8, 2002–4 I.R.B. 398

89–29 Obsoleted by T.D. 8976, 2002–5 I.R.B. 421

92–19 Supplemented in part by Rev. Rul. 2002–12, 2002–11 I.R.B. 624

2002–7 Corrected by Ann. 2002–13, 2002–7 I.R.B. 540

Treasury Decisions:

8971 Corrected by Ann. 2002–20, 2002–8 I.R.B. 561

8972 Corrected by Ann. 2002–23, 2002–8 I.R.B. 563

8973 Corrected by Ann. 2002–14, 2002–7 I.R.B. 540

8975 Corrected by Ann. 2002–21, 2002–8 I.R.B. 562

8976 Corrected by Ann. 2002–21, 2002–8 I.R.B. 562

March 25, 2002 iv 2002–12 I.R.B.