Abbreviations
Internal Revenue Bulletin 2006-17 · 2026-10-03 edition · updated 2026-10-04 · United States
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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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.
2006–17 I.R.B. i April 24, 2006
Numerical Finding List 1
Bulletin 2006–1 through 2006–17
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
2006-15, 2006-11 I.R.B. 632
2006-16, 2006-12 I.R.B. 653
2006-17, 2006-12 I.R.B. 653
2006-18, 2006-12 I.R.B. 654
2006-19, 2006-13 I.R.B. 674
2006-20, 2006-13 I.R.B. 675
2006-21, 2006-14 I.R.B. 703
2006-22, 2006-16 I.R.B. 779
2006-23, 2006-14 I.R.B. 729
2006-24, 2006-16 I.R.B. 820
Court Decisions:
2081, 2006-13 I.R.B. 656
2082, 2006-14 I.R.B. 697
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
2006-21, 2006-12 I.R.B. 643
Notices— Continued:
2006-22, 2006-11 I.R.B. 593
2006-23, 2006-11 I.R.B. 594
2006-24, 2006-11 I.R.B. 595
2006-25, 2006-11 I.R.B. 609
2006-26, 2006-11 I.R.B. 622
2006-27, 2006-11 I.R.B. 626
2006-28, 2006-11 I.R.B. 628
2006-29, 2006-12 I.R.B. 644
2006-31, 2006-15 I.R.B. 751
2006-32, 2006-13 I.R.B. 677
2006-33, 2006-15 I.R.B. 754
2006-34, 2006-14 I.R.B. 705
2006-35, 2006-14 I.R.B. 708
2006-36, 2006-15 I.R.B. 756
2006-38, 2006-16 I.R.B. 777
2006-39, 2006-17 I.R.B. 841
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-146384-05, 2006-17 I.R.B. 843
REG-146459-05, 2006-8 I.R.B. 504
REG-157271-05, 2006-12 I.R.B. 652
REG-164247-05, 2006-15 I.R.B. 758
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
2006-17, 2006-14 I.R.B. 709
2006-18, 2006-12 I.R.B. 645
2006-19, 2006-13 I.R.B. 677
2006-20, 2006-17 I.R.B. 841
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
2006-11, 2006-12 I.R.B. 635
2006-12, 2006-12 I.R.B. 637
2006-13, 2006-13 I.R.B. 656
2006-14, 2006-15 I.R.B. 740
2006-15, 2006-13 I.R.B. 661
2006-16, 2006-14 I.R.B. 694
2006-17, 2006-15 I.R.B. 748
2006-18, 2006-15 I.R.B. 743
2006-19, 2006-15 I.R.B. 749
2006-20, 2006-15 I.R.B. 746
2006-21, 2006-15 I.R.B. 745
2006-22, 2006-14 I.R.B. 687
2006-23, 2006-17 I.R.B. 839
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
2006-19, 2006-13 I.R.B. 674
2006-20, 2006-13 I.R.B. 675
2006-21, 2006-14 I.R.B. 703
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
9245, 2006-14 I.R.B. 696
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
9250, 2006-11 I.R.B. 588
9251, 2006-11 I.R.B. 590
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.
April 24, 2006 ii 2006–17 I.R.B.
Treasury Decisions— Continued:
9252, 2006-12 I.R.B. 633
9253, 2006-14 I.R.B. 689
9254, 2006-13 I.R.B. 662
9255, 2006-15 I.R.B. 741
9256, 2006-16 I.R.B. 770
9257, 2006-17 I.R.B. 821
2006–17 I.R.B. iii April 24, 2006
Finding List of Current Actions on Previously Published Items 1
Bulletin 2006–1 through 2006–17
Announcements:
2000-48
Modified by
Notice 2006-31, 2006-15 I.R.B. 751¶
Notice 2006-1, 2006-4 I.R.B. 347¶
Notice 2006-20, 2006-10 I.R.B. 560¶
Notice 2006-20, 2006-10 I.R.B. 560¶
Notice 2006-20, 2006-10 I.R.B. 560¶
Rev. Proc. 2006-10, 2006-2 I.R.B. 293¶
Rev. Proc. 2006-11, 2006-3 I.R.B. 309¶
Rev. Proc. 2006-12, 2006-3 I.R.B. 310¶
Rev. Proc. 2006-11, 2006-3 I.R.B. 309¶
Rev. Proc. 2006-14, 2006-4 I.R.B. 350¶
Rev. Proc. 2006-19, 2006-13 I.R.B. 677¶
Rev. Proc. 2006-12, 2006-3 I.R.B. 310¶
Rev. Proc. 2006-9, 2006-2 I.R.B. 278¶
Rev. Proc. 2006-1, 2006-1 I.R.B. 1¶
Rev. Proc. 2006-2, 2006-1 I.R.B. 89¶
Rev. Proc. 2006-3, 2006-1 I.R.B. 122¶
Rev. Proc. 2006-5, 2006-1 I.R.B. 174¶
Rev. Proc. 2006-6, 2006-1 I.R.B. 204¶
Rev. Proc. 2006-7, 2006-1 I.R.B. 242¶
Rev. Proc. 2006-1, 2006-1 I.R.B. 1¶
Rev. Proc. 2006-17, 2006-14 I.R.B. 709¶
Rev. Proc. 2006-20, 2006-17 I.R.B. 841¶
Notice 2006-15, 2006-8 I.R.B. 501¶
Rev. Proc. 2006-3, 2006-1 I.R.B. 122¶
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