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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

February 12, 2007 i 2007–7 I.R.B.

Numerical Finding List ¹

Bulletins 2007–1 through 2007–7

Announcements:

2007-1, 2007-1 I.R.B. 243

2007-2, 2007-2 I.R.B. 263

2007-3, 2007-4 I.R.B. 376

2007-4, 2007-7 I.R.B. 518

2007-5, 2007-4 I.R.B. 376

2007-6, 2007-4 I.R.B. 376

2007-7, 2007-4 I.R.B. 377

2007-8, 2007-5 I.R.B. 416

2007-9, 2007-5 I.R.B. 417

2007-10, 2007-6 I.R.B. 464

2007-11, 2007-6 I.R.B. 464

2007-12, 2007-6 I.R.B. 465

2007-13, 2007-7 I.R.B. 519

2007-14, 2007-7 I.R.B. 519

2007-19, 2007-7 I.R.B. 521

Notices:

2007-1, 2007-2 I.R.B. 254

2007-2, 2007-2 I.R.B. 254

2007-3, 2007-2 I.R.B. 255

2007-4, 2007-2 I.R.B. 260

2007-5, 2007-3 I.R.B. 269

2007-6, 2007-3 I.R.B. 272

2007-7, 2007-5 I.R.B. 395

2007-8, 2007-3 I.R.B. 276

2007-9, 2007-5 I.R.B. 401

2007-10, 2007-4 I.R.B. 354

2007-11, 2007-5 I.R.B. 405

2007-12, 2007-5 I.R.B. 409

2007-13, 2007-5 I.R.B. 410

2007-14, 2007-7 I.R.B. 501

2007-15, 2007-7 I.R.B. 503

Proposed Regulations:

REG-152043-05, 2007-2 I.R.B. 263

REG-161919-05, 2007-6 I.R.B. 463

REG-125632-06, 2007-5 I.R.B. 415

Revenue Procedures:

2007-1, 2007-1 I.R.B. 1

2007-2, 2007-1 I.R.B. 88

2007-3, 2007-1 I.R.B. 108

2007-4, 2007-1 I.R.B. 118

2007-5, 2007-1 I.R.B. 161

2007-6, 2007-1 I.R.B. 189

2007-7, 2007-1 I.R.B. 227

2007-8, 2007-1 I.R.B. 230

2007-9, 2007-3 I.R.B. 278

2007-10, 2007-3 I.R.B. 289

2007-11, 2007-2 I.R.B. 261

2007-12, 2007-4 I.R.B. 354

Revenue Procedures— Continued:

2007-13, 2007-3 I.R.B. 295

2007-14, 2007-4 I.R.B. 357

2007-15, 2007-3 I.R.B. 300

2007-16, 2007-4 I.R.B. 358

2007-17, 2007-4 I.R.B. 368

2007-18, 2007-5 I.R.B. 413

2007-19, 2007-7 I.R.B. 515

2007-20, 2007-7 I.R.B. 517

Revenue Rulings:

2007-1, 2007-3 I.R.B. 265

2007-2, 2007-3 I.R.B. 266

2007-3, 2007-4 I.R.B. 350

2007-4, 2007-4 I.R.B. 351

2007-5, 2007-5 I.R.B. 378

2007-6, 2007-5 I.R.B. 393

2007-7, 2007-7 I.R.B. 468

2007-8, 2007-7 I.R.B. 469

2007-9, 2007-6 I.R.B. 422

Treasury Decisions:

9298, 2007-6 I.R.B. 434

9299, 2007-6 I.R.B. 460

9300, 2007-2 I.R.B. 246

9301, 2007-2 I.R.B. 244

9302, 2007-5 I.R.B. 382

9303, 2007-5 I.R.B. 379

9304, 2007-6 I.R.B. 423

9305, 2007-7 I.R.B. 479

9306, 2007-6 I.R.B. 420

9307, 2007-7 I.R.B. 470

9309, 2007-7 I.R.B. 497

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2006–27 through 2006–52 is in Internal Revenue Bulletin 2006–52, dated December 26, 2006.

2007–7 I.R.B. ii February 12, 2007

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2007–1 through 2007–7

Notices:

2005-29

Modified and superseded by