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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

2007–14 I.R.B. i April 2, 2007

Numerical Finding List ¹

Bulletins 2007–1 through 2007–14

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

2007-15, 2007-8 I.R.B. 596

2007-16, 2007-8 I.R.B. 597

2007-17, 2007-8 I.R.B. 597

2007-18, 2007-9 I.R.B. 625

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

2007-20, 2007-8 I.R.B. 599

2007-21, 2007-9 I.R.B. 630

2007-22, 2007-9 I.R.B. 631

2007-23, 2007-10 I.R.B. 665

2007-24, 2007-10 I.R.B. 681

2007-25, 2007-10 I.R.B. 682

2007-26, 2007-10 I.R.B. 682

2007-27, 2007-11 I.R.B. 733

2007-28, 2007-10 I.R.B. 683

2007-29, 2007-11 I.R.B. 733

2007-30, 2007-11 I.R.B. 734

2007-31, 2007-12 I.R.B. 769

2007-32, 2007-11 I.R.B. 734

2007-33, 2007-13 I.R.B. 841

2007-34, 2007-13 I.R.B. 842

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

Notices— Continued:

2007-16, 2007-8 I.R.B. 536

2007-17, 2007-12 I.R.B. 748

2007-18, 2007-9 I.R.B. 608

2007-19, 2007-11 I.R.B. 689

2007-20, 2007-9 I.R.B. 610

2007-21, 2007-9 I.R.B. 611

2007-22, 2007-10 I.R.B. 670

2007-23, 2007-11 I.R.B. 690

2007-24, 2007-12 I.R.B. 750

2007-25, 2007-12 I.R.B. 760

2007-26, 2007-14 I.R.B. 870

2007-27, 2007-13 I.R.B. 814

2007-28, 2007-14 I.R.B. 880

2007-29, 2007-14 I.R.B. 881

2007-30, 2007-14 I.R.B. 883

Proposed Regulations:

REG-100841-97, 2007-12 I.R.B. 763

REG-157711-02, 2007-8 I.R.B. 537

REG-159444-04, 2007-9 I.R.B. 618

REG-115403-05, 2007-12 I.R.B. 767

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

REG-147144-06, 2007-10 I.R.B. 680

REG-157834-06, 2007-13 I.R.B. 840

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

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

2007-21, 2007-9 I.R.B. 613

2007-22, 2007-10 I.R.B. 675

2007-23, 2007-10 I.R.B. 675

2007-24, 2007-11 I.R.B. 692

2007-25, 2007-12 I.R.B. 761

2007-26, 2007-13 I.R.B. 814

2007-27, 2007-14 I.R.B. 887

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

2007-10, 2007-10 I.R.B. 660

2007-11, 2007-9 I.R.B. 606

2007-12, 2007-11 I.R.B. 685

2007-13, 2007-11 I.R.B. 684

2007-14, 2007-12 I.R.B. 747

2007-15, 2007-11 I.R.B. 687

2007-16, 2007-13 I.R.B. 807

2007-17, 2007-13 I.R.B. 805

2007-18, 2007-13 I.R.B. 806

2007-19, 2007-14 I.R.B. 843

2007-20, 2007-14 I.R.B. 863

2007-21, 2007-14 I.R.B. 865

2007-22, 2007-14 I.R.B. 866

Tax Conventions:

2007-23, 2007-10 I.R.B. 665

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

9308, 2007-8 I.R.B. 523

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

9310, 2007-9 I.R.B. 601

9311, 2007-10 I.R.B. 635

9312, 2007-12 I.R.B. 736

9313, 2007-13 I.R.B. 805

9314, 2007-14 I.R.B. 845

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.

April 2, 2007 ii 2007–14 I.R.B.

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2007–1 through 2007–14

Notices:

2002-45

Modified by