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. E.O. —Executive Order.

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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

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. PO —Possession of the U.S. PR —Partner.

of a prior ruling, a combination of terms is used. For example, modified and su- perseded 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.

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. —Statement 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.

December 27, 2004 i 2004–52 I.R.B.

Numerical Finding List ¹

Bulletins 2004–27 through 2004–52

Announcements:

2004-55, 2004-27 I.R.B. 15

2004-56, 2004-28 I.R.B. 41

2004-57, 2004-27 I.R.B. 15

2004-58, 2004-29 I.R.B. 66

2004-59, 2004-30 I.R.B. 94

2004-60, 2004-29 I.R.B. 43

2004-61, 2004-29 I.R.B. 67

2004-62, 2004-30 I.R.B. 103

2004-63, 2004-31 I.R.B. 149

2004-64, 2004-35 I.R.B. 402

2004-65, 2004-33 I.R.B. 300

2004-66, 2004-35 I.R.B. 402

2004-67, 2004-36 I.R.B. 459

2004-68, 2004-38 I.R.B. 508

2004-69, 2004-39 I.R.B. 542

2004-70, 2004-39 I.R.B. 543

2004-71, 2004-40 I.R.B. 569

2004-72, 2004-41 I.R.B. 650

2004-73, 2004-39 I.R.B. 543

2004-74, 2004-40 I.R.B. 579

2004-75, 2004-40 I.R.B. 580

2004-76, 2004-40 I.R.B. 588

2004-77, 2004-41 I.R.B. 662

2004-78, 2004-40 I.R.B. 592

2004-79, 2004-41 I.R.B. 662

2004-80, 2004-41 I.R.B. 663

2004-81, 2004-42 I.R.B. 675

2004-82, 2004-45 I.R.B. 834

2004-83, 2004-43 I.R.B. 712

2004-84, 2004-43 I.R.B. 712

2004-85, 2004-43 I.R.B. 712

2004-86, 2004-46 I.R.B. 842

2004-87, 2004-45 I.R.B. 834

2004-88, 2004-44 I.R.B. 779

2004-89, 2004-45 I.R.B. 835

2004-90, 2004-45 I.R.B. 835

2004-91, 2004-45 I.R.B. 835

2004-92, 2004-45 I.R.B. 835

2004-93, 2004-48 I.R.B. 882

2004-94, 2004-46 I.R.B. 842

2004-95, 2004-46 I.R.B. 845

2004-96, 2004-47 I.R.B. 872

2004-97, 2004-49 I.R.B. 957

2004-98, 2004-50 I.R.B. 983

2004-99, 2004-50 I.R.B. 983

2004-100, 2004-51 I.R.B. 1023

2004-101, 2004-51 I.R.B. 1023

2004-102, 2004-51 I.R.B. 1023

2004-103, 2004-52 I.R.B. 1036

Notices:

2004-41, 2004-28 I.R.B. 31

2004-43, 2004-27 I.R.B. 10

2004-44, 2004-28 I.R.B. 32

2004-45, 2004-28 I.R.B. 33

2004-46, 2004-29 I.R.B. 46

2004-47, 2004-29 I.R.B. 48

2004-48, 2004-30 I.R.B. 88

2004-49, 2004-30 I.R.B. 88

2004-50, 2004-33 I.R.B. 196

2004-51, 2004-30 I.R.B. 89

2004-52, 2004-32 I.R.B. 168

2004-53, 2004-33 I.R.B. 209

2004-54, 2004-33 I.R.B. 209

2004-55, 2004-34 I.R.B. 319

2004-56, 2004-35 I.R.B. 375

2004-57, 2004-35 I.R.B. 376

2004-58, 2004-39 I.R.B. 520

2004-59, 2004-36 I.R.B. 447

2004-60, 2004-40 I.R.B. 564

2004-61, 2004-41 I.R.B. 596

2004-62, 2004-40 I.R.B. 565

2004-63, 2004-41 I.R.B. 597

2004-64, 2004-41 I.R.B. 598

2004-65, 2004-41 I.R.B. 599

2004-66, 2004-42 I.R.B. 677

2004-67, 2004-41 I.R.B. 600

2004-68, 2004-43 I.R.B. 706

2004-69, 2004-43 I.R.B. 706

2004-70, 2004-44 I.R.B. 724

2004-71, 2004-45 I.R.B. 793

2004-72, 2004-46 I.R.B. 840

2004-73, 2004-46 I.R.B. 841

2004-74, 2004-48 I.R.B. 875

2004-75, 2004-48 I.R.B. 876

2004-76, 2004-48 I.R.B. 878

2004-77, 2004-47 I.R.B. 855

2004-78, 2004-48 I.R.B. 879

2004-79, 2004-49 I.R.B. 898

2004-80, 2004-50 I.R.B. 963

2004-81, 2004-51 I.R.B. 996

2004-82, 2004-51 I.R.B. 998

2004-83, 2004-52 I.R.B. 1030

2004-84, 2004-52 I.R.B. 1030

Proposed Regulations:

REG-208246-90, 2004-36 I.R.B. 450

REG-138176-02, 2004-43 I.R.B. 710

REG-145535-02, 2004-51 I.R.B. 1002

REG-153841-02, 2004-31 I.R.B. 145

REG-155608-02, 2004-49 I.R.B. 924

REG-163679-02, 2004-35 I.R.B. 390

REG-163909-02, 2004-38 I.R.B. 499

REG-108637-03, 2004-37 I.R.B. 472

REG-120616-03, 2004-37 I.R.B. 474

Proposed Regulations— Continued:

REG-124405-03, 2004-35 I.R.B. 394

REG-131486-03, 2004-28 I.R.B. 36

REG-131786-03, 2004-38 I.R.B. 500

REG-145987-03, 2004-39 I.R.B. 523

REG-145988-03, 2004-42 I.R.B. 693

REG-149519-03, 2004-51 I.R.B. 1009

REG-149524-03, 2004-39 I.R.B. 528

REG-150562-03, 2004-32 I.R.B. 175

REG-152549-03, 2004-36 I.R.B. 451

REG-154077-03, 2004-37 I.R.B. 476

REG-169135-03, 2004-42 I.R.B. 697

REG-171386-03, 2004-37 I.R.B. 477

REG-101282-04, 2004-42 I.R.B. 698

REG-101447-04, 2004-34 I.R.B. 344

REG-106889-04, 2004-38 I.R.B. 501

REG-114726-04, 2004-47 I.R.B. 857

REG-116265-04, 2004-38 I.R.B. 505

REG-117307-04, 2004-28 I.R.B. 39

REG-124872-04, 2004-39 I.R.B. 533

REG-128767-04, 2004-39 I.R.B. 534

REG-129274-04, 2004-40 I.R.B. 567

REG-129706-04, 2004-37 I.R.B. 478

REG-129771-04, 2004-36 I.R.B. 453

REG-130863-04, 2004-39 I.R.B. 538

REG-131264-04, 2004-38 I.R.B. 506

REG-135898-04, 2004-40 I.R.B. 568

REG-136481-04, 2004-37 I.R.B. 480

Revenue Procedures:

2004-38, 2004-27 I.R.B. 10

2004-39, 2004-29 I.R.B. 49

2004-40, 2004-29 I.R.B. 50

2004-41, 2004-30 I.R.B. 90

2004-42, 2004-31 I.R.B. 121

2004-43, 2004-31 I.R.B. 124

2004-44, 2004-31 I.R.B. 134

2004-45, 2004-31 I.R.B. 140

2004-46, 2004-31 I.R.B. 142

2004-47, 2004-32 I.R.B. 169

2004-48, 2004-32 I.R.B. 172

2004-49, 2004-33 I.R.B. 210

2004-50, 2004-33 I.R.B. 211

2004-51, 2004-33 I.R.B. 294

2004-52, 2004-34 I.R.B. 319

2004-53, 2004-34 I.R.B. 320

2004-54, 2004-34 I.R.B. 325

2004-55, 2004-34 I.R.B. 343

2004-56, 2004-35 I.R.B. 376

2004-57, 2004-38 I.R.B. 498

2004-58, 2004-41 I.R.B. 602

2004-59, 2004-42 I.R.B. 678

2004-60, 2004-42 I.R.B. 682

2004-61, 2004-43 I.R.B. 707

2004-62, 2004-44 I.R.B. 728

2004-63, 2004-45 I.R.B. 795

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2004–1 through 2004–26 is in Internal Revenue Bulletin 2004–26, dated June 28, 2004.

2004–52 I.R.B. ii December 27, 2004

Revenue Procedures— Continued:

2004-64, 2004-49 I.R.B. 898

2004-65, 2004-50 I.R.B. 965

2004-66, 2004-50 I.R.B. 966

2004-67, 2004-50 I.R.B. 967

2004-68, 2004-50 I.R.B. 969

2004-69, 2004-49 I.R.B. 906

2004-70, 2004-49 I.R.B. 918

2004-71, 2004-50 I.R.B. 970

2004-72, 2004-52 I.R.B. 1033

2004-73, 2004-51 I.R.B. 999

Revenue Rulings:

2004-63, 2004-27 I.R.B. 6

2004-64, 2004-27 I.R.B. 7

2004-65, 2004-27 I.R.B. 1

2004-66, 2004-27 I.R.B. 4

2004-67, 2004-28 I.R.B. 28

2004-68, 2004-31 I.R.B. 118

2004-69, 2004-36 I.R.B. 445

2004-70, 2004-37 I.R.B. 460

2004-71, 2004-30 I.R.B. 74

2004-72, 2004-30 I.R.B. 77

2004-73, 2004-30 I.R.B. 80

2004-74, 2004-30 I.R.B. 84

2004-75, 2004-31 I.R.B. 109

2004-76, 2004-31 I.R.B. 111

2004-77, 2004-31 I.R.B. 119

2004-78, 2004-31 I.R.B. 108

2004-79, 2004-31 I.R.B. 106

2004-80, 2004-32 I.R.B. 164

2004-81, 2004-32 I.R.B. 161

2004-82, 2004-35 I.R.B. 350

2004-83, 2004-32 I.R.B. 157

2004-84, 2004-32 I.R.B. 163

2004-85, 2004-33 I.R.B. 189

2004-86, 2004-33 I.R.B. 191

2004-87, 2004-32 I.R.B. 154

2004-88, 2004-32 I.R.B. 165

2004-89, 2004-34 I.R.B. 301

2004-90, 2004-34 I.R.B. 317

2004-91, 2004-35 I.R.B. 357

2004-92, 2004-37 I.R.B. 466

2004-93, 2004-37 I.R.B. 462

2004-94, 2004-38 I.R.B. 491

2004-95, 2004-38 I.R.B. 492

2004-96, 2004-41 I.R.B. 593

2004-97, 2004-39 I.R.B. 516

2004-98, 2004-42 I.R.B. 664

2004-99, 2004-44 I.R.B. 720

2004-100, 2004-44 I.R.B. 718

2004-101, 2004-44 I.R.B. 719

2004-102, 2004-45 I.R.B. 784

2004-103, 2004-45 I.R.B. 783

2004-104, 2004-46 I.R.B. 837

2004-105, 2004-48 I.R.B. 873

2004-106, 2004-49 I.R.B. 893

2004-107, 2004-47 I.R.B. 852

Revenue Rulings— Continued:

2004-108, 2004-47 I.R.B. 853

2004-109, 2004-50 I.R.B. 958

2004-110, 2004-50 I.R.B. 960

2004-111, 2004-51 I.R.B. 989

2004-112, 2004-51 I.R.B. 985

2004-113, 2004-52 I.R.B. 1024

Tax Conventions:

2004-60, 2004-29 I.R.B. 43

2004-81, 2004-42 I.R.B. 675

Treasury Decisions:

9131, 2004-27 I.R.B. 2

9132, 2004-28 I.R.B. 16

9133, 2004-28 I.R.B. 25

9134, 2004-30 I.R.B. 70

9135, 2004-30 I.R.B. 69

9136, 2004-31 I.R.B. 112

9137, 2004-34 I.R.B. 308

9138, 2004-32 I.R.B. 160

9139, 2004-38 I.R.B. 495

9140, 2004-32 I.R.B. 159

9141, 2004-35 I.R.B. 359

9142, 2004-34 I.R.B. 302

9143, 2004-36 I.R.B. 442

9144, 2004-36 I.R.B. 413

9145, 2004-37 I.R.B. 464

9146, 2004-36 I.R.B. 408

9147, 2004-37 I.R.B. 461

9148, 2004-37 I.R.B. 460

9149, 2004-38 I.R.B. 494

9150, 2004-39 I.R.B. 514

9151, 2004-38 I.R.B. 489

9152, 2004-39 I.R.B. 509

9153, 2004-39 I.R.B. 517

9154, 2004-40 I.R.B. 560

9155, 2004-40 I.R.B. 562

9156, 2004-42 I.R.B. 669

9157, 2004-40 I.R.B. 545

9158, 2004-42 I.R.B. 665

9159, 2004-49 I.R.B. 895

9160, 2004-45 I.R.B. 785

9161, 2004-43 I.R.B. 704

9162, 2004-51 I.R.B. 987

9163, 2004-52 I.R.B. 1025

December 27, 2004 iii 2004–52 I.R.B.

Findings List of Current Actions on Previously Published Items ¹

Bulletins 2004–27 through 2004–52

Announcements:

99-76

Obsoleted by

T.D. 9157, 2004-40 I.R.B. 545

2003-54

Updated and superseded by

Ann. 2004-72, 2004-41 I.R.B. 650

2004-70

Amended by

Ann. 2004-77, 2004-41 I.R.B. 662

2004-98

Corrected highlight by

Ann. 2004-102, 2004-51 I.R.B. 1023

Notices:

88-128

Supplemented by