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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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 For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired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

2002–35 I.R.B. i September 3, 2002

Numerical Finding List ¹

Bulletin 2002–26 through 2002–34

Announcements:

2002–59, 2002–26 I.R.B. 28 2002–60, 2002–26 I.R.B. 28 2002–61, 2002–27 I.R.B. 72 2002–62, 2002–27 I.R.B. 72 2002–63, 2002–27 I.R.B. 72 2002–64, 2002–27 I.R.B. 72 2002–65, 2002–29 I.R.B. 182 2002–66, 2002–29 I.R.B. 183 2002–67, 2002–30 I.R.B. 237 2002–68, 2002–31 I.R.B. 283 2002–69, 2002–31 I.R.B. 283 2002–70, 2002–31 I.R.B. 284 2002–71, 2002–32 I.R.B. 323 2002–72, 2002–32 I.R.B. 323 2002–73, 2002–33 I.R.B. 387 2002–74, 2000–33 I.R.B. 387 2002–75, 2002–34 I.R.B. 416

Notices:

2002–42, 2002–27 I.R.B. 36 2002–43, 2002–27 I.R.B. 38 2002–44, 2002–27 I.R.B. 39 2002–45, 2002–28, I.R.B. 93 2002–46, 2002–28 I.R.B. 96 2002–47, 2002–28 I.R.B. 97 2002–48, 2002–29 I.R.B. 130 2002–49, 2002–29 I.R.B. 130 2002–50, 2002–28 I.R.B. 98 2002–51, 2002–29 I.R.B. 131 2002–52, 2002–30 I.R.B. 187 2002–53, 2002–30 I.R.B. 187 2002–54, 2002–30 I.R.B. 189 2002–56, 2002–32 I.R.B. 319 2002–57, 2002–33 I.R.B. 379

Proposed Regulations:

REG–248110–96, 2002–26 I.R.B. 19 REG–110311–98, 2002–28 I.R.B. 109 REG–103823–99, 2002–27 I.R.B. 44 REG–103829–99, 2002–27 I.R.B. 59 REG–103735–00, 2002–28 I.R.B. 109 REG–106457–00, 2002–26 I.R.B. 23 REG–106871–00, 2002–30 I.R.B. 190 REG–106876–00, 2002–34 I.R.B. 392 REG–106879–00, 2002–34 I.R.B. 402 REG–107524–00, 2002–28 I.R.B. 110 REG–115285–01, 2002–27 I.R.B. 62 REG–115781–01, 2002–33 I.R.B. 380 REG–116644–01, 2002–31 I.R.B. 268 REG–123345–01, 2002–32 I.R.B. 321 REG–126024–01, 2002–27 I.R.B. 64 REG–164754–01, 2002–30 I.R.B. 212 REG–165868–01, 2002–31 I.R.B. 270 REG–106359–02, 2002–34 I.R.B. 405 REG–122564–02, 2002–26 I.R.B. 25 REG–123305–02, 2002–26 I.R.B. 26 REG–124256–02, 2002–33 I.R.B. 383 REG–133254–02, 2002–34 I.R.B. 412

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2002–1 through 2002–25 is in Internal Revenue Bulletin 2002–26, dated July 1, 2002.

Revenue Procedures:

2002–43, 2002–28 I.R.B. 99 2002–44, 2002–26 I.R.B. 10 2002–45, 2002–27 I.R.B. 40 2002–46, 2002–28 I.R.B. 105 2002–47, 2002–29 I.R.B. 133 2002–49, 2002–29 I.R.B. 172 2002–50, 2002–29 I.R.B. 173 2002–51, 2002–29 I.R.B. 175 2002–52, 2002–31 I.R.B. 242 2002–53, 2002–31 I.R.B. 253

Revenue Rulings:

2002–38, 2002–26 I.R.B. 4 2002–39, 2002–27 I.R.B. 33 2002–40, 2002–27 I.R.B. 30 2002–41, 2002–28 I.R.B. 75 2002–42, 2002–28 I.R.B. 76 2002–43, 2002–28 I.R.B. 85 2002–44, 2002–28 I.R.B. 84 2002–45, 2002–29 I.R.B. 116 2002–46, 2002–29 I.R.B. 117 2002–47, 2002–29 I.R.B. 119 2002–48, 2002–31 I.R.B. 239 2002–49, 2002–32 I.R.B. 288 2002–50, 2002–32 I.R.B. 292 2002–51, 2002–33 I.R.B. 327 2002–52, 2002–34 I.R.B. 388

Treasury Decisions:

8997, 2002–26 I.R.B. 6 8998, 2002–26 I.R.B. 1 8999, 2002–28 I.R.B. 78 9000, 2002–28 I.R.B. 87 9001, 2002–29 I.R.B. 128 9002, 2002–29 I.R.B. 120 9003, 2002–32 I.R.B. 294 9004, 2002–33 I.R.B. 331 9005, 2002–32 I.R.B. 290 9006, 2002–32 I.R.B. 315 9007, 2002–33 I.R.B. 349 9008, 2002–33 I.R.B. 335 9009, 2002–33 I.R.B. 328 9010, 2002–33 I.R.B. 341 9011, 2002–33 I.R.B. 356 9012, 2002–34 I.R.B. 389

September 3, 2002 ii 2002–35 I.R.B.

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2002–26 through 2002–34

Announcements:

98–99 Superseded by Rev. Proc. 2002–44, 2002–26 I.R.B. 10

2000–4 Modified by Ann. 2002–60, 2002–26 I.R.B. 28

2001–9 Superseded by Rev. Proc. 2002–44, 2002–26 I.R.B. 10

Proposed Regulations :

REG–209114–90 Corrected by Ann. 2002–65, 2002–29 I.R.B. 182

REG–209813–96 Withdrawn by REG–106871–00, 2002–30 I.R.B. 190

REG–103823–99 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–105885–99 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–105369–00 Clarified by Notice 2002–52, 2002–30 I.R.B. 187 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–118861–00 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–126100–00 Withdrawn by REG–133254–02, 2002–34 I.R.B. 412

REG–136193–01 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–161424–01 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–165706–01 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–102740–02 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–123305–02 Corrected by Ann. 2002–69, 2002–31 I.R.B. 283

Revenue Procedures:

91–23 Modified and superseded by Rev. Proc. 2002–52, 2002–31 I.R.B. 242

91–26 Modified and superseded by Rev. Proc. 2002–52, 2002–31 I.R.B. 242

95–18 Superseded by Rev. Proc. 2002–51, 2002–29 I.R.B. 175

96–13 Modified and superseded by Rev. Proc. 2002–52, 2002–31 I.R.B. 242

96–14 Modified and superseded by Rev. Proc. 2002–52, 2002–31 I.R.B. 242

96–53 Amplified by Rev. Proc. 2002–52, 2002–31 I.R.B. 242

2001–12 Obsoleted by T.D. 9004, 2002–33 I.R.B. 331

2001–17 Modified and superseded by Rev. Proc. 2002–47, 2002–29 I.R.B. 133

2001–26 Superseded by Rev. Proc. 2002–53, 2002–31 I.R.B. 253

2002–9 Modified and amplified by Rev. Proc. 2002–46, 2002–28 I.R.B. 105

2002–13 Modified by Rev. Proc. 2002–45, 2002–27 I.R.B. 40

Revenue Rulings:

54–571 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

55–606 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

59–328 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

64–36 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

65–129 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

Revenue Rulings—Continued:

67–197 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

69–259 Modified and superseded by Rev. Rul. 2002–50, 2002–32 I.R.B. 292

69–595 Obsoleted in part by T.D. 9010, 2002–33 I.R.B. 341

70–608 Obsoleted in part by T.D. 9010, 2002–33 I.R.B. 341

73–232 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

76–225 Revoked by REG–115781–01, 2002–33 I.R.B. 380

77–53 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

85–50 Obsoleted by T.D. 2002–33 I.R.B. 341

92–17 Amplified by Rev. Rul. 2002–49, 2002–32 I.R.B. 288

92–75 Clarified by Rev. Proc. 2002–52, 2002–31 I.R.B. 242

93–70 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

94–76 Amplified by Rev. Rul. 2002–42, 2002–28 I.R.B. 76

Treasury Decisions:

8997 Corrected by Ann. 2002–68, 2002–31 I.R.B. 283

8999 Corrected by Ann. 2002–71, 2002–32 I.R.B. 323

1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2002–1 through 2002–25 is in Internal Revenue Bulletin 2002–26, dated July 1, 2002.

2002–35 I.R.B. iii September 3, 2002