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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

2005–21 I.R.B. i May 23, 2005

Numerical Finding List ¹

Bulletins 2005–1 through 2005–21

Announcements:

2005-1, 2005-1 I.R.B. 257

2005-2, 2005-2 I.R.B. 319

2005-3, 2005-2 I.R.B. 270

2005-4, 2005-2 I.R.B. 319

2005-5, 2005-3 I.R.B. 353

2005-6, 2005-4 I.R.B. 377

2005-7, 2005-4 I.R.B. 377

2005-8, 2005-4 I.R.B. 380

2005-9, 2005-4 I.R.B. 380

2005-10, 2005-5 I.R.B. 450

2005-11, 2005-5 I.R.B. 451

2005-12, 2005-7 I.R.B. 555

2005-13, 2005-8 I.R.B. 627

2005-14, 2005-9 I.R.B. 653

2005-15, 2005-9 I.R.B. 654

2005-16, 2005-10 I.R.B. 702

2005-17, 2005-10 I.R.B. 673

2005-18, 2005-9 I.R.B. 660

2005-19, 2005-11 I.R.B. 744

2005-20, 2005-12 I.R.B. 772

2005-21, 2005-12 I.R.B. 776

2005-22, 2005-14 I.R.B. 826

2005-23, 2005-14 I.R.B. 845

2005-24, 2005-15 I.R.B. 889

2005-25, 2005-15 I.R.B. 891

2005-26, 2005-17 I.R.B. 969

2005-27, 2005-16 I.R.B. 918

2005-28, 2005-17 I.R.B. 969

2005-29, 2005-17 I.R.B. 969

2005-30, 2005-18 I.R.B. 988

2005-31, 2005-18 I.R.B. 996

2005-32, 2005-19 I.R.B. 1012

2005-33, 2005-19 I.R.B. 1013

2005-34, 2005-19 I.R.B. 1014

2005-35, 2005-21 I.R.B. 1095

2005-36, 2005-21 I.R.B. 1095

2005-37, 2005-21 I.R.B. 1096

2005-38, 2005-21 I.R.B. 1097

Court Decisions:

2080, 2005-15 I.R.B. 850

Notices:

2005-1, 2005-2 I.R.B. 274

2005-2, 2005-3 I.R.B. 337

2005-3, 2005-5 I.R.B. 447

2005-4, 2005-2 I.R.B. 289

2005-5, 2005-3 I.R.B. 337

2005-6, 2005-5 I.R.B. 448

2005-7, 2005-3 I.R.B. 340

2005-8, 2005-4 I.R.B. 368

Notices— Continued:

2005-9, 2005-4 I.R.B. 369

2005-10, 2005-6 I.R.B. 474

2005-11, 2005-7 I.R.B. 493

2005-12, 2005-7 I.R.B. 494

2005-13, 2005-9 I.R.B. 630

2005-14, 2005-7 I.R.B. 498

2005-15, 2005-7 I.R.B. 527

2005-16, 2005-8 I.R.B. 605

2005-17, 2005-8 I.R.B. 606

2005-18, 2005-9 I.R.B. 634

2005-19, 2005-9 I.R.B. 634

2005-20, 2005-9 I.R.B. 635

2005-21, 2005-11 I.R.B. 727

2005-22, 2005-12 I.R.B. 756

2005-23, 2005-11 I.R.B. 732

2005-24, 2005-12 I.R.B. 757

2005-25, 2005-14 I.R.B. 827

2005-26, 2005-12 I.R.B. 758

2005-27, 2005-13 I.R.B. 795

2005-28, 2005-13 I.R.B. 796

2005-29, 2005-13 I.R.B. 796

2005-30, 2005-14 I.R.B. 827

2005-31, 2005-14 I.R.B. 830

2005-32, 2005-16 I.R.B. 895

2005-33, 2005-17 I.R.B. 960

2005-34, 2005-17 I.R.B. 960

2005-35, 2005-21 I.R.B. 1087

2005-36, 2005-19 I.R.B. 1007

2005-37, 2005-20 I.R.B. 1049

2005-39, 2005-21 I.R.B. 1087

2005-40, 2005-21 I.R.B. 1088

Proposed Regulations:

REG-117969-00, 2005-7 I.R.B. 533

REG-125443-01, 2005-16 I.R.B. 912

REG-125628-01, 2005-7 I.R.B. 536

REG-129709-03, 2005-3 I.R.B. 351

REG-148701-03, 2005-13 I.R.B. 802

REG-148867-03, 2005-9 I.R.B. 646

REG-159243-03, 2005-20 I.R.B. 1075

REG-160315-03, 2005-14 I.R.B. 833

REG-163314-03, 2005-14 I.R.B. 835

REG-122847-04, 2005-13 I.R.B. 804

REG-130370-04, 2005-8 I.R.B. 608

REG-130671-04, 2005-10 I.R.B. 694

REG-131128-04, 2005-11 I.R.B. 733

REG-139683-04, 2005-4 I.R.B. 371

REG-147195-04, 2005-15 I.R.B. 888

REG-148521-04, 2005-18 I.R.B. 995

REG-152354-04, 2005-13 I.R.B. 805

REG-152914-04, 2005-9 I.R.B. 650

REG-152945-04, 2005-6 I.R.B. 484

REG-154000-04, 2005-19 I.R.B. 1009

REG-159824-04, 2005-4 I.R.B. 372

REG-162813-04, 2005-19 I.R.B. 1010

Revenue Procedures:

2005-1, 2005-1 I.R.B. 1

2005-2, 2005-1 I.R.B. 86

2005-3, 2005-1 I.R.B. 118

2005-4, 2005-1 I.R.B. 128

2005-5, 2005-1 I.R.B. 170

2005-6, 2005-1 I.R.B. 200

2005-7, 2005-1 I.R.B. 240

2005-8, 2005-1 I.R.B. 243

2005-9, 2005-2 I.R.B. 303

2005-10, 2005-3 I.R.B. 341

2005-11, 2005-2 I.R.B. 307

2005-12, 2005-2 I.R.B. 311

2005-13, 2005-12 I.R.B. 759

2005-14, 2005-7 I.R.B. 528

2005-15, 2005-9 I.R.B. 638

2005-16, 2005-10 I.R.B. 674

2005-17, 2005-13 I.R.B. 797

2005-18, 2005-13 I.R.B. 798

2005-19, 2005-14 I.R.B. 832

2005-20, 2005-18 I.R.B. 990

2005-21, 2005-16 I.R.B. 899

2005-22, 2005-15 I.R.B. 886

2005-23, 2005-18 I.R.B. 991

2005-24, 2005-16 I.R.B. 909

2005-25, 2005-17 I.R.B. 962

2005-26, 2005-17 I.R.B. 965

2005-27, 2005-20 I.R.B. 1050

2005-28, 2005-21 I.R.B. 1093

Revenue Rulings:

2005-1, 2005-2 I.R.B. 258

2005-2, 2005-2 I.R.B. 259

2005-3, 2005-3 I.R.B. 334

2005-4, 2005-4 I.R.B. 366

2005-5, 2005-5 I.R.B. 445

2005-6, 2005-6 I.R.B. 471

2005-7, 2005-6 I.R.B. 464

2005-8, 2005-6 I.R.B. 466

2005-9, 2005-6 I.R.B. 470

2005-10, 2005-7 I.R.B. 492

2005-11, 2005-14 I.R.B. 816

2005-12, 2005-9 I.R.B. 628

2005-13, 2005-10 I.R.B. 664

2005-14, 2005-12 I.R.B. 749

2005-15, 2005-11 I.R.B. 720

2005-16, 2005-13 I.R.B. 777

2005-17, 2005-14 I.R.B. 823

2005-18, 2005-14 I.R.B. 817

2005-19, 2005-14 I.R.B. 819

2005-20, 2005-14 I.R.B. 821

2005-21, 2005-14 I.R.B. 822

2005-22, 2005-13 I.R.B. 787

2005-23, 2005-15 I.R.B. 864

2005-24, 2005-16 I.R.B. 892

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2004–27 through 2004–52 is in Internal Revenue Bulletin 2004–52, dated December 27, 2004.

May 23, 2005 ii 2005–21 I.R.B.

Revenue Rulings— Continued:

2005-25, 2005-18 I.R.B. 971

2005-26, 2005-17 I.R.B. 957

2005-27, 2005-19 I.R.B. 998

2005-28, 2005-19 I.R.B. 997

2005-29, 2005-21 I.R.B. 1080

2005-30, 2005-20 I.R.B. 1015

2005-31, 2005-21 I.R.B. 1084

Tax Conventions:

2005-3, 2005-2 I.R.B. 270

2005-17, 2005-10 I.R.B. 673

2005-22, 2005-14 I.R.B. 826

2005-30, 2005-18 I.R.B. 988

Treasury Decisions:

9164, 2005-3 I.R.B. 320

9165, 2005-4 I.R.B. 357

9166, 2005-8 I.R.B. 558

9167, 2005-2 I.R.B. 261

9168, 2005-4 I.R.B. 354

9169, 2005-5 I.R.B. 381

9170, 2005-4 I.R.B. 363

9171, 2005-6 I.R.B. 452

9172, 2005-6 I.R.B. 468

9173, 2005-8 I.R.B. 557

9174, 2005-9 I.R.B. 629

9175, 2005-10 I.R.B. 665

9176, 2005-10 I.R.B. 661

9177, 2005-10 I.R.B. 671

9178, 2005-11 I.R.B. 708

9179, 2005-11 I.R.B. 707

9180, 2005-11 I.R.B. 714

9181, 2005-11 I.R.B. 717

9182, 2005-11 I.R.B. 713

9183, 2005-12 I.R.B. 754

9184, 2005-12 I.R.B. 753

9185, 2005-12 I.R.B. 749

9186, 2005-13 I.R.B. 790

9187, 2005-13 I.R.B. 778

9188, 2005-15 I.R.B. 883

9189, 2005-13 I.R.B. 788

9190, 2005-15 I.R.B. 855

9191, 2005-15 I.R.B. 854

9192, 2005-15 I.R.B. 866

9193, 2005-15 I.R.B. 862

9194, 2005-20 I.R.B. 1016

9195, 2005-17 I.R.B. 958

9196, 2005-19 I.R.B. 1000

9197, 2005-18 I.R.B. 985

9198, 2005-18 I.R.B. 972

9199, 2005-19 I.R.B. 1003

2005–21 I.R.B. iii May 23, 2005

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2005–1 through 2005–21

Announcements:

2001-77

Modified by