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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

November 7, 2005 i 2005–45 I.R.B.

Numerical Finding List ¹

Bulletins 2005–27 through 2005–45

Announcements:

2005-46, 2005-27 I.R.B. 63

2005-47, 2005-28 I.R.B. 71

2005-48, 2005-29 I.R.B. 111

2005-49, 2005-29 I.R.B. 119

2005-50, 2005-30 I.R.B. 152

2005-51, 2005-32 I.R.B. 283

2005-52, 2005-31 I.R.B. 257

2005-53, 2005-31 I.R.B. 258

2005-54, 2005-32 I.R.B. 283

2005-55, 2005-33 I.R.B. 317

2005-56, 2005-33 I.R.B. 318

2005-57, 2005-33 I.R.B. 318

2005-58, 2005-33 I.R.B. 319

2005-59, 2005-37 I.R.B. 524

2005-60, 2005-35 I.R.B. 455

2005-61, 2005-36 I.R.B. 495

2005-62, 2005-36 I.R.B. 495

2005-63, 2005-36 I.R.B. 496

2005-64, 2005-37 I.R.B. 537

2005-65, 2005-38 I.R.B. 587

2005-66, 2005-39 I.R.B. 613

2005-67, 2005-40 I.R.B. 678

2005-68, 2005-39 I.R.B. 613

2005-69, 2005-40 I.R.B. 681

2005-70, 2005-40 I.R.B. 682

2005-71, 2005-41 I.R.B. 714

2005-72, 2005-41 I.R.B. 692

2005-73, 2005-41 I.R.B. 715

2005-74, 2005-42 I.R.B. 764

2005-75, 2005-42 I.R.B. 764

2005-76, 2005-42 I.R.B. 765

2005-77, 2005-44 I.R.B. 855

2005-78, 2005-44 I.R.B. 918

2005-79, 2005-45 I.R.B. 941

2005-81, 2005-45 I.R.B. 941

2005-82, 2005-45 I.R.B. 941

2005-83, 2005-45 I.R.B. 941

Notices:

2005-48, 2005-27 I.R.B. 9

2005-49, 2005-27 I.R.B. 14

2005-50, 2005-27 I.R.B. 14

2005-51, 2005-28 I.R.B. 74

2005-52, 2005-28 I.R.B. 75

2005-53, 2005-32 I.R.B. 263

2005-54, 2005-30 I.R.B. 127

2005-55, 2005-32 I.R.B. 265

2005-56, 2005-32 I.R.B. 266

2005-57, 2005-32 I.R.B. 267

2005-58, 2005-33 I.R.B. 295

2005-59, 2005-35 I.R.B. 443

Notices— Continued:

2005-60, 2005-39 I.R.B. 606

2005-61, 2005-39 I.R.B. 607

2005-62, 2005-35 I.R.B. 443

2005-63, 2005-35 I.R.B. 448

2005-64, 2005-36 I.R.B. 471

2005-65, 2005-39 I.R.B. 607

2005-66, 2005-40 I.R.B. 620

2005-67, 2005-40 I.R.B. 621

2005-68, 2005-40 I.R.B. 622

2005-69, 2005-40 I.R.B. 622

2005-70, 2005-41 I.R.B. 694

2005-71, 2005-44 I.R.B. 863

2005-73, 2005-42 I.R.B. 723

2005-74, 2005-42 I.R.B. 726

2005-75, 2005-45 I.R.B. 929

Proposed Regulations:

REG-106030-98, 2005-42 I.R.B. 739

REG-144615-02, 2005-40 I.R.B. 625

REG-150088-02, 2005-43 I.R.B. 774

REG-150091-02, 2005-43 I.R.B. 780

REG-131739-03, 2005-36 I.R.B. 494

REG-130241-04, 2005-27 I.R.B. 18

REG-138362-04, 2005-33 I.R.B. 299

REG-138647-04, 2005-41 I.R.B. 697

REG-149436-04, 2005-35 I.R.B. 454

REG-156518-04, 2005-38 I.R.B. 582

REG-158080-04, 2005-43 I.R.B. 786

REG-104143-05, 2005-41 I.R.B. 708

REG-111257-05, 2005-42 I.R.B. 759

REG-114371-05, 2005-45 I.R.B. 930

REG-114444-05, 2005-45 I.R.B. 934

REG-121584-05, 2005-37 I.R.B. 523

REG-122857-05, 2005-39 I.R.B. 609

REG-129782-05, 2005-40 I.R.B. 675

REG-133578-05, 2005-39 I.R.B. 610

Revenue Procedures:

2005-35, 2005-28 I.R.B. 76

2005-36, 2005-28 I.R.B. 78

2005-37, 2005-28 I.R.B. 79

2005-38, 2005-28 I.R.B. 81

2005-39, 2005-28 I.R.B. 82

2005-40, 2005-28 I.R.B. 83

2005-41, 2005-29 I.R.B. 90

2005-42, 2005-30 I.R.B. 128

2005-43, 2005-29 I.R.B. 107

2005-44, 2005-29 I.R.B. 110

2005-45, 2005-30 I.R.B. 141

2005-46, 2005-30 I.R.B. 142

2005-47, 2005-32 I.R.B. 269

2005-48, 2005-32 I.R.B. 271

2005-49, 2005-31 I.R.B. 165

2005-50, 2005-32 I.R.B. 272

2005-51, 2005-33 I.R.B. 296

Revenue Procedures— Continued:

2005-52, 2005-34 I.R.B. 326

2005-53, 2005-34 I.R.B. 339

2005-54, 2005-34 I.R.B. 353

2005-55, 2005-34 I.R.B. 367

2005-56, 2005-34 I.R.B. 383

2005-57, 2005-34 I.R.B. 392

2005-58, 2005-34 I.R.B. 402

2005-59, 2005-34 I.R.B. 412

2005-60, 2005-35 I.R.B. 449

2005-61, 2005-37 I.R.B. 507

2005-62, 2005-37 I.R.B. 507

2005-63, 2005-36 I.R.B. 491

2005-64, 2005-36 I.R.B. 492

2005-65, 2005-38 I.R.B. 564

2005-66, 2005-37 I.R.B. 509

2005-67, 2005-42 I.R.B. 729

2005-68, 2005-41 I.R.B. 694

2005-69, 2005-44 I.R.B. 864

Revenue Rulings:

2005-38, 2005-27 I.R.B. 6

2005-39, 2005-27 I.R.B. 1

2005-40, 2005-27 I.R.B. 4

2005-41, 2005-28 I.R.B. 69

2005-42, 2005-28 I.R.B. 67

2005-43, 2005-29 I.R.B. 88

2005-44, 2005-29 I.R.B. 87

2005-45, 2005-30 I.R.B. 123

2005-46, 2005-30 I.R.B. 120

2005-47, 2005-32 I.R.B. 261

2005-48, 2005-32 I.R.B. 259

2005-49, 2005-30 I.R.B. 125

2005-50, 2005-30 I.R.B. 124

2005-51, 2005-31 I.R.B. 163

2005-52, 2005-35 I.R.B. 423

2005-53, 2005-35 I.R.B. 425

2005-54, 2005-33 I.R.B. 289

2005-55, 2005-33 I.R.B. 284

2005-56, 2005-35 I.R.B. 427

2005-57, 2005-36 I.R.B. 466

2005-58, 2005-36 I.R.B. 465

2005-59, 2005-37 I.R.B. 505

2005-60, 2005-37 I.R.B. 502

2005-61, 2005-38 I.R.B. 538

2005-62, 2005-38 I.R.B. 557

2005-63, 2005-39 I.R.B. 603

2005-64, 2005-39 I.R.B. 600

2005-65, 2005-41 I.R.B. 684

2005-66, 2005-41 I.R.B. 686

2005-67, 2005-43 I.R.B. 771

2005-68, 2005-44 I.R.B. 853

2005-69, 2005-44 I.R.B. 852

2005-70, 2005-45 I.R.B. 919

2005-71, 2005-45 I.R.B. 923

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2005–1 through 2005–26 is in Internal Revenue Bulletin 2005–26, dated June 27, 2005.

2005–45 I.R.B. ii November 7, 2005

Tax Conventions:

2005-47, 2005-28 I.R.B. 71

2005-72, 2005-41 I.R.B. 692

2005-77, 2005-44 I.R.B. 855

Treasury Decisions:

9208, 2005-31 I.R.B. 157

9209, 2005-31 I.R.B. 153

9210, 2005-33 I.R.B. 290

9211, 2005-33 I.R.B. 287

9212, 2005-35 I.R.B. 429

9213, 2005-35 I.R.B. 440

9214, 2005-35 I.R.B. 435

9215, 2005-36 I.R.B. 468

9216, 2005-36 I.R.B. 461

9217, 2005-37 I.R.B. 498

9218, 2005-37 I.R.B. 503

9219, 2005-38 I.R.B. 538

9220, 2005-39 I.R.B. 596

9221, 2005-39 I.R.B. 604

9222, 2005-40 I.R.B. 614

9223, 2005-39 I.R.B. 591

9224, 2005-41 I.R.B. 688

9225, 2005-42 I.R.B. 716

9226, 2005-43 I.R.B. 772

9227, 2005-45 I.R.B. 924

November 7, 2005 iii 2005–45 I.R.B.

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2005–27 through 2005–45

Announcements:

84-26

Obsoleted by

REG-149436-04, 2005-35 I.R.B. 454

2004-72

Updated and superseded by

Ann. 2005-59, 2005-37 I.R.B. 524

2005-36

Modified by