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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

2006–10 I.R.B. i March 6, 2006

Numerical Finding List ¹

Bulletin 2006–1 through 2006–10

Announcements:

2006-1, 2006-1 I.R.B. 260

2006-2, 2006-2 I.R.B. 300

2006-3, 2006-3 I.R.B. 327

2006-4, 2006-3 I.R.B. 328

2006-5, 2006-4 I.R.B. 378

2006-6, 2006-4 I.R.B. 340

2006-7, 2006-4 I.R.B. 342

2006-8, 2006-4 I.R.B. 344

2006-9, 2006-5 I.R.B. 392

2006-10, 2006-5 I.R.B. 393

2006-11, 2006-6 I.R.B. 420

2006-12, 2006-6 I.R.B. 421

2006-13, 2006-7 I.R.B. 462

2006-14, 2006-8 I.R.B. 516

Notices:

2006-1, 2006-4 I.R.B. 347

2006-2, 2006-2 I.R.B. 278

2006-3, 2006-3 I.R.B. 306

2006-4, 2006-3 I.R.B. 307

2006-5, 2006-4 I.R.B. 348

2006-6, 2006-5 I.R.B. 385

2006-7, 2006-10 I.R.B. 559

2006-8, 2006-5 I.R.B. 386

2006-9, 2006-6 I.R.B. 413

2006-10, 2006-5 I.R.B. 386

2006-11, 2006-7 I.R.B. 457

2006-12, 2006-7 I.R.B. 458

2006-13, 2006-8 I.R.B. 496

2006-14, 2006-8 I.R.B. 498

2006-15, 2006-8 I.R.B. 501

2006-16, 2006-9 I.R.B. 538

2006-17, 2006-10 I.R.B. 559

2006-18, 2006-8 I.R.B. 502

2006-19, 2006-9 I.R.B. 539

2006-20, 2006-10 I.R.B. 560

Proposed Regulations:

REG-107722-00, 2006-4 I.R.B. 354

REG-104385-01, 2006-5 I.R.B. 389

REG-122380-02, 2006-10 I.R.B. 563

REG-137243-02, 2006-3 I.R.B. 317

REG-133446-03, 2006-2 I.R.B. 299

REG-113365-04, 2006-10 I.R.B. 580

REG-148568-04, 2006-6 I.R.B. 417

REG-106418-05, 2006-7 I.R.B. 461

REG-138879-05, 2006-8 I.R.B. 503

REG-143244-05, 2006-6 I.R.B. 419

REG-146459-05, 2006-8 I.R.B. 504

Revenue Procedures:

2006-1, 2006-1 I.R.B. 1

2006-2, 2006-1 I.R.B. 89

2006-3, 2006-1 I.R.B. 122

2006-4, 2006-1 I.R.B. 132

2006-5, 2006-1 I.R.B. 174

2006-6, 2006-1 I.R.B. 204

2006-7, 2006-1 I.R.B. 242

2006-8, 2006-1 I.R.B. 245

2006-9, 2006-2 I.R.B. 278

2006-10, 2006-2 I.R.B. 293

2006-11, 2006-3 I.R.B. 309

2006-12, 2006-3 I.R.B. 310

2006-13, 2006-3 I.R.B. 315

2006-14, 2006-4 I.R.B. 350

2006-15, 2006-5 I.R.B. 387

2006-16, 2006-9 I.R.B. 539

Revenue Rulings:

2006-1, 2006-2 I.R.B. 261

2006-2, 2006-2 I.R.B. 261

2006-3, 2006-2 I.R.B. 276

2006-4, 2006-2 I.R.B. 264

2006-5, 2006-3 I.R.B. 302

2006-6, 2006-5 I.R.B. 381

2006-7, 2006-6 I.R.B. 399

2006-8, 2006-9 I.R.B. 520

2006-9, 2006-9 I.R.B. 519

2006-10, 2006-10 I.R.B. 557

Tax Conventions:

2006-6, 2006-4 I.R.B. 340

2006-7, 2006-4 I.R.B. 342

2006-8, 2006-4 I.R.B. 344

Treasury Decisions:

9231, 2006-2 I.R.B. 272

9232, 2006-2 I.R.B. 266

9233, 2006-3 I.R.B. 303

9234, 2006-4 I.R.B. 329

9235, 2006-4 I.R.B. 338

9236, 2006-5 I.R.B. 382

9237, 2006-6 I.R.B. 394

9238, 2006-6 I.R.B. 408

9239, 2006-6 I.R.B. 401

9240, 2006-7 I.R.B. 454

9241, 2006-7 I.R.B. 427

9242, 2006-7 I.R.B. 422

9243, 2006-8 I.R.B. 475

9244, 2006-8 I.R.B. 463

9246, 2006-9 I.R.B. 534

9247, 2006-9 I.R.B. 521

9248, 2006-9 I.R.B. 524

9249, 2006-10 I.R.B. 546

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2005–27 through 2005–52 is in Internal Revenue Bulletin 2005–52, dated December 27, 2005.

March 6, 2006 ii 2006–10 I.R.B.

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2006–1 through 2006–10

Notices:

2002-35

Clarified and modified by