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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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 For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired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

June 2, 2003 i 2003–22 I.R.B.

Numerical Finding List ¹

Bulletins 2003–1 through 2003–21

Announcements:

2003–1, 2003–2 I.R.B. 281 2003–2, 2003–3 I.R.B. 301 2003–3, 2003–4 I.R.B. 361 2003–4, 2003–5 I.R.B. 396 2003–5, 2003–5 I.R.B. 397 2003–6, 2003–6 I.R.B. 450 2003–7, 2003–6 I.R.B. 450 2003–8, 2003–6 I.R.B. 451 2003–9, 2003–7 I.R.B. 490 2003–10, 2003–7 I.R.B. 490 2003–11, 2003–10 I.R.B. 585 2003–12, 2003–10 I.R.B. 585 2003–13, 2003–11 I.R.B. 603 2003–14, 2003–11 I.R.B. 603 2003–15, 2003–11 I.R.B. 605 2003–16, 2003–12 I.R.B. 641 2003–17, 2003–15 I.R.B. 722 2003–18, 2003–13 I.R.B. 675 2003–19, 2003–15 I.R.B. 723 2003–20, 2003–15 I.R.B. 750 2003–21, 2003–17 I.R.B. 846 2003–22, 2003–17 I.R.B. 846 2003–23, 2003–16 I.R.B. 808 2003–24, 2003–16 I.R.B. 810 2003–25, 2003–17 I.R.B. 846 2003–26, 2003–18 I.R.B. 862 2003–27, 2003–18 I.R.B. 862 2003–28, 2003–19 I.R.B. 899 2003–29, 2003–20 I.R.B. 928 2003–30, 2003–20 I.R.B. 929 2003–31, 2003–20 I.R.B. 930 2003–32, 2003–20 I.R.B. 933 2003–33, 2003–21 I.R.B. 953 2003–34, 2003–21 I.R.B. 953 2003–35, 2003–21 I.R.B. 956

Court Decisions:

2077, 2003–19 I.R.B. 868

Notices:

2003–1, 2003–2 I.R.B. 257 2003–2, 2003–2 I.R.B. 257 2003–3, 2003–2 I.R.B. 258 2003–4, 2003–3 I.R.B. 294 2003–5, 2003–3 I.R.B. 294 2003–6, 2003–3 I.R.B. 298 2003–7, 2003–4 I.R.B. 310 2003–8, 2003–4 I.R.B. 310 2003–9, 2003–5 I.R.B. 369 2003–10, 2003–5 I.R.B. 369 2003–11, 2003–6 I.R.B. 422 2003–12, 2003–6 I.R.B. 422 2003–13, 2003–8 I.R.B. 513 2003–14, 2003–8 I.R.B. 515 2003–15, 2003–9 I.R.B. 540 2003–16, 2003–10 I.R.B. 575 2003–17, 2003–12 I.R.B. 633 2003–18, 2003–14 I.R.B. 699 2003–19, 2003–14 I.R.B. 703

1 A cumulative list of all revenue rulings, revenue

procedures, Treasury decisions, etc., published in

Internal Revenue Bulletins 2002–26 through 2002–52 is

in Internal Revenue Bulletin 2003–1, dated January 6, 2003.

Notices—Continued:

2003–20, 2003–19 I.R.B. 894 2003–21, 2003–17 I.R.B. 817 2003–22, 2003–18 I.R.B. 851 2003–23, 2003–17 I.R.B. 821 2003–24, 2003–18 I.R.B. 853 2003–25, 2003–18 I.R.B. 855 2003–26, 2003–18 I.R.B. 855 2003–27, 2003–19 I.R.B. 898 2003–29, 2003–20 I.R.B. 917 2003–31, 2003–21 I.R.B. 948 2003–32, 2003–21 I.R.B. 949

Proposed Regulations:

REG–209500–86, 2003–2 I.R.B. 262 REG–104385–01, 2003–12 I.R.B. 634 REG–116641–01, 2003–8 I.R.B. 518 REG–125638–01, 2003–5 I.R.B. 373 REG–126016–01, 2003–7 I.R.B. 486 REG–126485–01, 2003–9 I.R.B. 542 REG–103580–02, 2003–9 I.R.B. 543 REG–124069–02, 2003–7 I.R.B. 488 REG–131478–02, 2003–13 I.R.B. 669 REG–138882–02, 2003–8 I.R.B. 522 REG–139768–02, 2003–10 I.R.B. 583 REG–141097–02, 2003–16 I.R.B. 807 REG–141659–02, 2003–20 I.R.B. 927 REG–151043–02, 2003–3 I.R.B. 300 REG–164464–02, 2003–2 I.R.B. 262

Revenue Procedures:

2003–1, 2003–1 I.R.B. 1 2003–2, 2003–1 I.R.B. 76 2003–3, 2003–1 I.R.B. 113 2003–4, 2003–1 I.R.B. 123 2003–5, 2003–1 I.R.B. 163 2003–6, 2003–1 I.R.B. 191 2003–7, 2003–1 I.R.B. 233 2003–8, 2003–1 I.R.B. 236 2003–9, 2003–8 I.R.B. 516 2003–10, 2003–2 I.R.B. 259 2003–11, 2003–4 I.R.B. 311 2003–12, 2003–4 I.R.B. 316 2003–13, 2003–4 I.R.B. 317 2003–14, 2003–4 I.R.B. 319 2003–15, 2003–4 I.R.B. 321 2003–16, 2003–4 I.R.B. 359 2003–17, 2003–6 I.R.B. 427 2003–18, 2003–6 I.R.B. 439 2003–19, 2003–5 I.R.B. 371 2003–20, 2003–6 I.R.B. 445 2003–21, 2003–6 I.R.B. 448 2003–22, 2003–10 I.R.B. 577 2003–23, 2003–11 I.R.B. 599 2003–24, 2003–11 I.R.B. 599 2003–25, 2003–11 I.R.B. 601 2003–26, 2003–13 I.R.B. 666 2003–27, 2003–13 I.R.B. 667 2003–28, 2003–16 I.R.B. 759 2003–29, 2003–20 I.R.B. 917 2003–30, 2003–17 I.R.B. 822 2003–31, 2003–17 I.R.B. 838 2003–32, 2003–16 I.R.B. 803 2003–33, 2003–16 I.R.B. 803

Revenue Procedures—Continued:

2003–34, 2003–18 I.R.B. 856 2003–35, 2003–20 I.R.B. 919 2003–36, 2003–18 I.R.B. 859 2003–37, 2003–21 I.R.B. 950

Revenue Rulings:

2003–1, 2003–3 I.R.B. 291 2003–2, 2003–2 I.R.B. 251 2003–3, 2003–2 I.R.B. 252 2003–4, 2003–2 I.R.B. 253 2003–5, 2003–2 I.R.B. 254 2003–6, 2003–3 I.R.B. 286 2003–7, 2003–5 I.R.B. 363 2003–8, 2003–3 I.R.B. 290 2003–9, 2003–4 I.R.B. 303 2003–10, 2003–3 I.R.B. 288 2003–11, 2003–3 I.R.B. 285 2003–12, 2003–3 I.R.B. 283 2003–13, 2003–4 I.R.B. 305 2003–14, 2003–4 I.R.B. 302 2003–15, 2003–4 I.R.B. 302 2003–16, 2003–6 I.R.B. 401 2003–17, 2003–6 I.R.B. 400 2003–18, 2003–7 I.R.B. 467 2003–19, 2003–7 I.R.B. 468 2003–20, 2003–7 I.R.B. 465 2003–21, 2003–8 I.R.B. 509 2003–22, 2003–8 I.R.B. 494 2003–23, 2003–8 I.R.B. 511 2003–24, 2003–10 I.R.B. 557 2003–25, 2003–13 I.R.B. 642 2003–26, 2003–10 I.R.B. 563 2003–27, 2003–11 I.R.B. 597 2003–28, 2003–11 I.R.B. 594 2003–29, 2003–11 I.R.B. 587 2003–30, 2003–13 I.R.B. 659 2003–31, 2003–13 I.R.B. 643 2003–32, 2003–14 I.R.B. 689 2003–33, 2003–13 I.R.B. 642 2003–34, 2003–17 I.R.B. 813 2003–35, 2003–14 I.R.B. 687 2003–36, 2003–18 I.R.B. 849 2003–37, 2003–15 I.R.B. 717 2003–38, 2003–17 I.R.B. 811 2003–39, 2003–17 I.R.B. 811 2003–40, 2003–17 I.R.B. 813 2003–41, 2003–17 I.R.B. 814 2003–42, 2003–16 I.R.B. 754 2003–43, 2003–21 I.R.B. 935 2003–44, 2003–18 I.R.B. 848 2003–45, 2003–19 I.R.B. 876 2003–46, 2003–19 I.R.B. 878 2003–47, 2003–19 I.R.B. 866 2003–48, 2003–19 I.R.B. 863 2003–49, 2003–20 I.R.B. 903 2003–50, 2003–21 I.R.B. 944 2003–51, 2003–21 I.R.B. 938

Tax Conventions:

Ann. 2003–21, 2003–17 I.R.B. 846

2003–22 I.R.B. ii June 2, 2003

Treasury Decisions:

9024, 2003–5 I.R.B. 365 9025, 2003–5 I.R.B. 362 9026, 2003–5 I.R.B. 366 9027, 2003–6 I.R.B. 413 9028, 2003–6 I.R.B. 415 9029, 2003–6 I.R.B. 403 9030, 2003–8 I.R.B. 495 9031, 2003–8 I.R.B. 504 9032, 2003–7 I.R.B. 471 9033, 2003–7 I.R.B. 483 9034, 2003–7 I.R.B. 453 9035, 2003–9 I.R.B. 528 9036, 2003–9 I.R.B. 533 9037, 2003–9 I.R.B. 535 9038, 2003–9 I.R.B. 524 9039, 2003–10 I.R.B. 561 9040, 2003–10 I.R.B. 568 9041, 2003–8 I.R.B. 510 9042, 2003–10 I.R.B. 564 9043, 2003–12 I.R.B. 611 9044, 2003–14 I.R.B. 690 9045, 2003–12 I.R.B. 610 9046, 2003–12 I.R.B. 614 9047, 2003–14 I.R.B. 676 9048, 2003–13 I.R.B. 644 9049, 2003–14 I.R.B. 685 9050, 2003–14 I.R.B. 693 9051, 2003–16 I.R.B. 755 9052, 2003–19 I.R.B. 879 9053, 2003–20 I.R.B. 914 9054, 2003–20 I.R.B. 909 9055, 2003–21 I.R.B. 945 9056, 2003–21 I.R.B 940

June 2, 2003 iii 2003–22 I.R.B.

Finding List of Current Actions on Previously Published Items ²

Bulletins 2003–1 through 2003–21

Notices:

97–19 Modified by Rev. Proc. 2003–1, 2003–1 I.R.B. 1

2000–38 Modified by Notice 2003–20, 2003–19 I.R.B. 894

2001–26 Obsoleted by T.D. 9032, 2003–7 I.R.B. 471

2001–46 Modified by Notice 2003–6, 2003–3 I.R.B. 298

2001–69 Modified and superseded by Notice 2003–1, 2003–2 I.R.B. 257

2002–20 Superseded by Rev. Proc. 2003–36, 2003–18 I.R.B. 859

2002–27 Clarified by Notice 2003–3, 2003–2 I.R.B. 258

2002–40 Modified by Ann. 2003–18, 2003–13 I.R.B. 675

2002–46 Modified by Notice 2003–10, 2003–5 I.R.B. 369

Proposed Regulations:

REG–209500–86 Corrected by Ann. 2003–6, 2003–6 I.R.B. 450

REG–103829–99 Corrected by Ann. 2003–12, 2003–10 I.R.B. 585

REG–126485–01 Withdrawn by REG–126485–01, 2003–9 I.R.B. 542 Corrected by Ann. 2003–25, 2003–17 I.R.B. 846

REG–131478–02 Corrected by Ann. 2003–24, 2003–16 I.R.B. 810

REG–143321–02 Corrected by Ann. 2003–12, 2003–10 I.R.B. 585

REG–164464–02 Corrected by Ann. 2003–6, 2003–6 I.R.B. 450

2 A cumulative list of current actions on previously

published items in Internal Revenue Bulletins

2002–26 through 2002–52 is in Internal Revenue

Bulletin 2003–1, dated January 6, 2003.

Revenue Procedures:

83–23 Supplemented by Rev. Proc. 2003–21, 2003–6 I.R.B. 448

84–37 Modified by Rev. Proc. 2003–1, 2003–1 I.R.B. 1

93–38 Obsoleted by Rev. Proc. 2003–15, 2003–4 I.R.B. 321

97–31 Modified by Rev. Proc. 2003–9, 2003–8 I.R.B. 516

98–13 Obsoleted by T.D. 9032, 2003–7 I.R.B. 471

2002–1 Superseded by Rev. Proc. 2003–1, 2003–1 I.R.B. 1

2002–2 Superseded by Rev. Proc. 2003–2, 2003–1 I.R.B. 76

2002–3 Superseded by Rev. Proc. 2003–3, 2003–1 I.R.B. 113

2002–4 Superseded by Rev. Proc. 2003–4, 2003–1 I.R.B. 123

2002–5 Superseded by Rev. Proc. 2003–5, 2003–1 I.R.B. 163

2002–6 Superseded by Rev. Proc. 2003–6, 2003–1 I.R.B. 191

2002–7 Superseded by Rev. Proc. 2003–7, 2003–1 I.R.B. 233

2002–8 Superseded by Rev. Proc. 2003–8, 2003–1 I.R.B. 236

2002–9 Modified and amplified by Rev. Proc. 2003–20, 2003–6 I.R.B. 445 Rev. Rul. 2003–3, 2003–2 I.R.B. 252

2002–20 Supplemented by Rev. Proc. 2003–26, 2003–13 I.R.B. 666

2002–22 Modified by Rev. Proc. 2003–3, 2003–1 I.R.B. 113

2002–29 Modified by Rev. Proc. 2003–10, 2003–2 I.R.B. 259

2002–37 Modified by Rev. Proc. 2002–34, 2002–18 I.R.B. 856

Revenue Procedures—Continued:

2002–39 Modified by Rev. Proc. 2002–34, 2002–18 I.R.B. 856

2002–51 Superseded by Rev. Proc. 2003–31, 2003–17 I.R.B. 838

2002–52 Modified by Rev. Proc. 2003–1, 2003–1 I.R.B. 1

2002–53 Superseded by Rev. Proc. 2003–30, 2003–17 I.R.B. 822

2002–57 Superseded by Rev. Proc. 2003–28, 2003–16 I.R.B. 759

2002–67 Supplemented by Ann. 2003–3, 2003–4 I.R.B. 361

2002–75 Superseded by Rev. Proc. 2003–3, 2003–1 I.R.B. 113

2003–3 Amplified by Rev. Proc. 2003–14, 2003–4 I.R.B. 319

2003–7 Corrected by Ann. 2003–4, 2003–5 I.R.B 396

Revenue Rulings:

53–131 Modified by Rev. Rul. 2003–12, 2003–3 I.R.B. 283

57–190 Obsoleted by Rev. Rul. 2003–18, 2003–7 I.R.B. 467

65–190 Revoked by Rev. Rul. 2003–3, 2003–2 I.R.B. 252

66–118 Distinguished by Rev. Rul. 2003–41, 2003–17 I.R.B. 814

69–372 Revoked by Rev. Rul. 2003–3, 2003–2 I.R.B. 252

70–140 Distinguished by Rev. Rul. 2003–51, 2003–21 I.R.B. 938

70–522 Distinguished by Rev. Rul. 2003–51, 2003–21 I.R.B. 938

79–70 Distinguished by Rev. Rul. 2003–51, 2003–21 I.R.B. 938

2003–22 I.R.B. iv June 2, 2003

Revenue Rulings—Continued:

79–194 Distinguished by Rev. Rul. 2003–51, 2003–21 I.R.B. 938

86–88 Supplemented by Rev. Rul. 2003–46, 2003–19 I.R.B. 878

88–36 Supplemented by Rev. Rul. 2003–46, 2003–19 I.R.B. 878

92–19 Supplemented in part by Rev. Rul. 2003–24, 2003–10 I.R.B. 557

2000–49 Modified and superseded by Rev. Rul. 2003–49, 2003–20 I.R.B. 903

2002–80 Distinguished by Rev. Rul. 2003–43, 2003–21 I.R.B. 935

2003–2 Revoked by Rev. Rul. 2003–22, 2003–8 I.R.B. 494

Treasury Decisions:

9002 Corrected by Ann. 2003–8, 2003–6 I.R.B. 451

9021 Corrected by Ann. 2003–16, 2003–12 I.R.B. 641

9022 Supplemented by Ann. 2003–7, 2003–6 I.R.B. 450 Corrected by Ann. 2003–11, 2003–10 I.R.B. 585

9048 Corrected by Ann. 2003–23, 2003–16 I.R.B. 808

June 2, 2003 v 2003–22 I.R.B.