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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

2008–47 I.R.B. i November 24, 2008

Numerical Finding List ¹

Bulletins 2008–27 through 2008–47

Announcements:

2008-62, 2008-27 I.R.B. 74

2008-63, 2008-28 I.R.B. 114

2008-64, 2008-28 I.R.B. 114

2008-65, 2008-31 I.R.B. 279

2008-66, 2008-29 I.R.B. 164

2008-67, 2008-29 I.R.B. 164

2008-68, 2008-30 I.R.B. 244

2008-69, 2008-32 I.R.B. 318

2008-70, 2008-32 I.R.B. 318

2008-71, 2008-32 I.R.B. 321

2008-72, 2008-32 I.R.B. 321

2008-73, 2008-33 I.R.B. 391

2008-74, 2008-33 I.R.B. 392

2008-75, 2008-33 I.R.B. 392

2008-76, 2008-33 I.R.B. 393

2008-77, 2008-33 I.R.B. 394

2008-78, 2008-34 I.R.B. 453

2008-79, 2008-35 I.R.B. 568

2008-80, 2008-37 I.R.B. 706

2008-81, 2008-37 I.R.B. 706

2008-82, 2008-37 I.R.B. 708

2008-83, 2008-37 I.R.B. 709

2008-84, 2008-38 I.R.B. 748

2008-85, 2008-38 I.R.B. 749

2008-86, 2008-40 I.R.B. 843

2008-87, 2008-40 I.R.B. 843

2008-88, 2008-40 I.R.B. 843

2008-89, 2008-40 I.R.B. 844

2008-90, 2008-41 I.R.B. 896

2008-91, 2008-42 I.R.B. 963

2008-92, 2008-42 I.R.B. 963

2008-93, 2008-41 I.R.B. 896

2008-94, 2008-42 I.R.B. 964

2008-95, 2008-42 I.R.B. 964

2008-96, 2008-43 I.R.B. 1010

2008-97, 2008-43 I.R.B. 1010

2008-98, 2008-44 I.R.B. 1087

2008-99, 2008-44 I.R.B. 1089

2008-100, 2008-44 I.R.B. 1090

2008-101, 2008-44 I.R.B. 1090

2008-102, 2008-43 I.R.B. 1011

2008-103, 2008-46 I.R.B. 1161

2008-104, 2008-45 I.R.B. 1136

2008-106, 2008-45 I.R.B. 1137

2008-107, 2008-46 I.R.B. 1162

2008-108, 2008-46 I.R.B. 1165

2008-109, 2008-46 I.R.B. 1166

2008-112, 2008-47 I.R.B. 1199

2008-113, 2008-47 I.R.B. 1199

Court Decisions:

2087, 2008-41 I.R.B. 845

Notices:

2008-55, 2008-27 I.R.B. 11

2008-56, 2008-28 I.R.B. 79

2008-57, 2008-28 I.R.B. 80

2008-58, 2008-28 I.R.B. 81

2008-59, 2008-29 I.R.B. 123

2008-60, 2008-30 I.R.B. 178

2008-61, 2008-30 I.R.B. 180

2008-62, 2008-29 I.R.B. 130

2008-63, 2008-31 I.R.B. 261

2008-64, 2008-31 I.R.B. 268

2008-65, 2008-30 I.R.B. 182

2008-66, 2008-31 I.R.B. 270

2008-67, 2008-32 I.R.B. 307

2008-68, 2008-34 I.R.B. 418

2008-69, 2008-34 I.R.B. 419

2008-70, 2008-36 I.R.B. 575

2008-71, 2008-35 I.R.B. 462

2008-72, 2008-43 I.R.B. 998

2008-73, 2008-38 I.R.B. 717

2008-74, 2008-38 I.R.B. 718

2008-75, 2008-38 I.R.B. 719

2008-76, 2008-39 I.R.B. 768

2008-77, 2008-40 I.R.B. 814

2008-78, 2008-41 I.R.B. 851

2008-79, 2008-40 I.R.B. 815

2008-80, 2008-40 I.R.B. 820

2008-81, 2008-41 I.R.B. 852

2008-82, 2008-41 I.R.B. 853

2008-83, 2008-42 I.R.B. 905

2008-84, 2008-41 I.R.B. 855

2008-85, 2008-42 I.R.B. 905

2008-86, 2008-42 I.R.B. 925

2008-87, 2008-42 I.R.B. 930

2008-88, 2008-42 I.R.B. 933

2008-89, 2008-43 I.R.B. 999

2008-90, 2008-43 I.R.B. 1000

2008-91, 2008-43 I.R.B. 1001

2008-92, 2008-43 I.R.B. 1001

2008-93, 2008-43 I.R.B. 1002

2008-94, 2008-44 I.R.B. 1070

2008-95, 2008-44 I.R.B. 1076

2008-96, 2008-44 I.R.B. 1077

2008-97, 2008-44 I.R.B. 1080

2008-98, 2008-44 I.R.B. 1080

2008-99, 2008-47 I.R.B. 1194

2008-100, 2008-44 I.R.B. 1081

2008-101, 2008-44 I.R.B. 1082

2008-102, 2008-45 I.R.B. 1106

2008-103, 2008-46 I.R.B. 1156

Proposed Regulations:

REG-209006-89, 2008-41 I.R.B. 867

REG-157711-02, 2008-44 I.R.B. 1087

REG-143544-04, 2008-42 I.R.B. 947

REG-160868-04, 2008-45 I.R.B. 1115

REG-161695-04, 2008-37 I.R.B. 699

REG-164965-04, 2008-34 I.R.B. 450

REG-142339-05, 2008-45 I.R.B. 1116

REG-143453-05, 2008-32 I.R.B. 310

REG-146895-05, 2008-37 I.R.B. 700

REG-155087-05, 2008-38 I.R.B. 726

REG-164370-05, 2008-46 I.R.B. 1157

REG-142680-06, 2008-35 I.R.B. 565

REG-156779-06, 2008-46 I.R.B. 1160

REG-120476-07, 2008-36 I.R.B. 679

REG-120844-07, 2008-39 I.R.B. 770

REG-128841-07, 2008-45 I.R.B. 1124

REG-129243-07, 2008-27 I.R.B. 32

REG-138355-07, 2008-32 I.R.B. 311

REG-140029-07, 2008-40 I.R.B. 828

REG-142040-07, 2008-34 I.R.B. 451

REG-142333-07, 2008-43 I.R.B. 1008

REG-149404-07, 2008-40 I.R.B. 839

REG-149405-07, 2008-27 I.R.B. 73

REG-100464-08, 2008-32 I.R.B. 313

REG-101258-08, 2008-28 I.R.B. 111

REG-102122-08, 2008-31 I.R.B. 278

REG-102822-08, 2008-38 I.R.B. 744

REG-103146-08, 2008-37 I.R.B. 701

REG-106251-08, 2008-39 I.R.B. 774

REG-107318-08, 2008-45 I.R.B. 1131

REG-115457-08, 2008-33 I.R.B. 390

REG-121698-08, 2008-29 I.R.B. 163

Revenue Procedures:

2008-32, 2008-28 I.R.B. 82

2008-33, 2008-28 I.R.B. 93

2008-34, 2008-27 I.R.B. 13

2008-35, 2008-29 I.R.B. 132

2008-36, 2008-33 I.R.B. 340

2008-37, 2008-29 I.R.B. 137

2008-38, 2008-29 I.R.B. 139

2008-39, 2008-29 I.R.B. 143

2008-40, 2008-29 I.R.B. 151

2008-41, 2008-29 I.R.B. 155

2008-42, 2008-29 I.R.B. 160

2008-43, 2008-30 I.R.B. 186

2008-44, 2008-30 I.R.B. 187

2008-45, 2008-30 I.R.B. 224

2008-46, 2008-30 I.R.B. 238

2008-47, 2008-31 I.R.B. 272

2008-48, 2008-36 I.R.B. 586

2008-49, 2008-34 I.R.B. 423

2008-50, 2008-35 I.R.B. 464

2008-51, 2008-35 I.R.B. 562

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2008–1 through 2008–26 is in Internal Revenue Bulletin 2008–26, dated June 30, 2008.

November 24, 2008 ii 2008–47 I.R.B.

Revenue Procedures— Continued:

2008-52, 2008-36 I.R.B. 587

2008-53, 2008-36 I.R.B. 678

2008-54, 2008-38 I.R.B. 722

2008-55, 2008-39 I.R.B. 768

2008-56, 2008-40 I.R.B. 826

2008-57, 2008-41 I.R.B. 855

2008-58, 2008-41 I.R.B. 856

2008-59, 2008-41 I.R.B. 857

2008-60, 2008-43 I.R.B. 1006

2008-61, 2008-42 I.R.B. 934

2008-62, 2008-42 I.R.B. 935

2008-63, 2008-42 I.R.B. 946

2008-64, 2008-47 I.R.B. 1195

2008-65, 2008-44 I.R.B. 1082

2008-66, 2008-45 I.R.B. 1107

Revenue Rulings:

2008-32, 2008-27 I.R.B. 6

2008-33, 2008-27 I.R.B. 8

2008-34, 2008-28 I.R.B. 76

2008-35, 2008-29 I.R.B. 116

2008-36, 2008-30 I.R.B. 165

2008-37, 2008-28 I.R.B. 77

2008-38, 2008-31 I.R.B. 249

2008-39, 2008-31 I.R.B. 252

2008-40, 2008-30 I.R.B. 166

2008-41, 2008-30 I.R.B. 170

2008-42, 2008-30 I.R.B. 175

2008-43, 2008-31 I.R.B. 258

2008-44, 2008-32 I.R.B. 292

2008-45, 2008-34 I.R.B. 403

2008-46, 2008-36 I.R.B. 572

2008-47, 2008-39 I.R.B. 760

2008-48, 2008-38 I.R.B. 713

2008-49, 2008-40 I.R.B. 811

2008-50, 2008-45 I.R.B. 1098

2008-51, 2008-47 I.R.B. 1171

Social Security Contribution and Benefit Base; Domestic Employee Coverage Threshold:

2008-103, 2008-46 I.R.B. 1156

Treasury Decisions:

9401, 2008-27 I.R.B. 1

9402, 2008-31 I.R.B. 254

9403, 2008-32 I.R.B. 285

9404, 2008-32 I.R.B. 280

9405, 2008-32 I.R.B. 293

9406, 2008-32 I.R.B. 287

9407, 2008-33 I.R.B. 330

9408, 2008-33 I.R.B. 323

9409, 2008-29 I.R.B. 118

9410, 2008-34 I.R.B. 414

9411, 2008-34 I.R.B. 398

9412, 2008-37 I.R.B. 687

9413, 2008-34 I.R.B. 404

9414, 2008-35 I.R.B. 454

Treasury Decisions— Continued:

9415, 2008-36 I.R.B. 570

9416, 2008-46 I.R.B. 1142

9417, 2008-37 I.R.B. 693

9418, 2008-38 I.R.B. 713

9419, 2008-40 I.R.B. 790

9420, 2008-39 I.R.B. 750

9421, 2008-39 I.R.B. 755

9422, 2008-42 I.R.B. 898

9423, 2008-43 I.R.B. 966

9424, 2008-44 I.R.B. 1012

9425, 2008-45 I.R.B. 1100

9426, 2008-46 I.R.B. 1153

9427, 2008-47 I.R.B. 1179

9428, 2008-47 I.R.B. 1174

9429, 2008-47 I.R.B. 1167

2008–47 I.R.B. iii November 24, 2008

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2008–27 through 2008–47

Announcements:

2008-19

Superseded by

Ann. 2008-95, 2008-42 I.R.B. 964

2008-64

Corrected by

Ann. 2008-71, 2008-32 I.R.B. 321

2008-72

Corrected by

Ann. 2008-78, 2008-34 I.R.B. 453

Notices:

88-80

Modified by