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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

2009–25 I.R.B. i June 22, 2009

Numerical Finding List ¹

Bulletins 2009–1 through 2009–25

Announcements:

2009-1, 2009-1 I.R.B. 242

2009-2, 2009-5 I.R.B. 424

2009-3, 2009-6 I.R.B. 459

2009-4, 2009-8 I.R.B. 597

2009-5, 2009-8 I.R.B. 569

2009-6, 2009-9 I.R.B. 643

2009-7, 2009-10 I.R.B. 663

2009-8, 2009-8 I.R.B. 598

2009-9, 2009-9 I.R.B. 643

2009-10, 2009-9 I.R.B. 644

2009-11, 2009-10 I.R.B. 663

2009-12, 2009-11 I.R.B. 686

2009-13, 2009-11 I.R.B. 686

2009-14, 2009-11 I.R.B. 687

2009-15, 2009-11 I.R.B. 687

2009-16, 2009-11 I.R.B. 691

2009-17, 2009-12 I.R.B. 714

2009-18, 2009-12 I.R.B. 714

2009-19, 2009-12 I.R.B. 715

2009-20, 2009-12 I.R.B. 716

2009-21, 2009-13 I.R.B. 730

2009-22, 2009-13 I.R.B. 731

2009-23, 2009-13 I.R.B. 731

2009-24, 2009-13 I.R.B. 732

2009-25, 2009-14 I.R.B. 755

2009-26, 2009-14 I.R.B. 755

2009-27, 2009-14 I.R.B. 756

2009-28, 2009-15 I.R.B. 760

2009-29, 2009-14 I.R.B. 757

2009-30, 2009-15 I.R.B. 794

2009-31, 2009-15 I.R.B. 798

2009-32, 2009-15 I.R.B. 799

2009-33, 2009-15 I.R.B. 799

2009-34, 2009-18 I.R.B. 916

2009-35, 2009-17 I.R.B. 892

2009-36, 2009-18 I.R.B. 927

2009-37, 2009-19 I.R.B. 940

2009-38, 2009-19 I.R.B. 940

2009-39, 2009-20 I.R.B. 1022

2009-40, 2009-20 I.R.B. 1023

2009-41, 2009-20 I.R.B. 1026

2009-42, 2009-20 I.R.B. 1027

2009-43, 2009-24 I.R.B. 1075

2009-44, 2009-24 I.R.B. 1079

2009-45, 2009-21 I.R.B. 1040

2009-46, 2009-21 I.R.B. 1040

2009-47, 2009-23 I.R.B. 1071

2009-48, 2009-23 I.R.B. 1071

2009-49, 2009-24 I.R.B. 1092

2009-50, 2009-25 I.R.B. 1105

2009-51, 2009-25 I.R.B. 1105

2009-52, 2009-25 I.R.B. 1106

Announcements— Continued:

2009-53, 2009-25 I.R.B. 1107

Notices:

2009-1, 2009-2 I.R.B. 250

2009-2, 2009-4 I.R.B. 344

2009-3, 2009-2 I.R.B. 250

2009-4, 2009-2 I.R.B. 251

2009-5, 2009-3 I.R.B. 309

2009-6, 2009-3 I.R.B. 311

2009-7, 2009-3 I.R.B. 312

2009-8, 2009-4 I.R.B. 347

2009-9, 2009-5 I.R.B. 419

2009-10, 2009-5 I.R.B. 419

2009-11, 2009-5 I.R.B. 420

2009-12, 2009-6 I.R.B. 446

2009-13, 2009-6 I.R.B. 447

2009-14, 2009-7 I.R.B. 516

2009-15, 2009-6 I.R.B. 449

2009-16, 2009-8 I.R.B. 572

2009-17, 2009-8 I.R.B. 575

2009-18, 2009-10 I.R.B. 648

2009-19, 2009-10 I.R.B. 660

2009-20, 2009-12 I.R.B. 711

2009-21, 2009-13 I.R.B. 724

2009-22, 2009-14 I.R.B. 741

2009-23, 2009-16 I.R.B. 802

2009-24, 2009-16 I.R.B. 817

2009-25, 2009-15 I.R.B. 758

2009-26, 2009-16 I.R.B. 833

2009-27, 2009-16 I.R.B. 838

2009-28, 2009-24 I.R.B. 1082

2009-29, 2009-16 I.R.B. 849

2009-30, 2009-16 I.R.B. 852

2009-31, 2009-16 I.R.B. 856

2009-32, 2009-17 I.R.B. 865

2009-33, 2009-17 I.R.B. 865

2009-34, 2009-17 I.R.B. 876

2009-35, 2009-17 I.R.B. 876

2009-36, 2009-17 I.R.B. 883

2009-37, 2009-18 I.R.B. 898

2009-38, 2009-18 I.R.B. 901

2009-39, 2009-18 I.R.B. 902

2009-40, 2009-19 I.R.B. 931

2009-41, 2009-19 I.R.B. 933

2009-42, 2009-20 I.R.B. 1011

2009-43, 2009-21 I.R.B. 1037

2009-44, 2009-21 I.R.B. 1037

2009-45, 2009-22 I.R.B. 1047

2009-46, 2009-23 I.R.B. 1068

2009-47, 2009-24 I.R.B. 1083

2009-48, 2009-24 I.R.B. 1085

2009-49, 2009-25 I.R.B. 1093

2009-52, 2009-25 I.R.B. 1094

2009-53, 2009-25 I.R.B. 1095

2009-56, 2009-25 I.R.B. 1100

Proposed Regulations:

REG-144615-02, 2009-7 I.R.B. 561

REG-144689-04, 2009-18 I.R.B. 906

REG-148568-04, 2009-5 I.R.B. 421

REG-160872-04, 2009-4 I.R.B. 358

REG-158747-06, 2009-4 I.R.B. 362

REG-116699-07, 2009-13 I.R.B. 727

REG-138326-07, 2009-9 I.R.B. 638

REG-143686-07, 2009-8 I.R.B. 579

REG-150670-07, 2009-4 I.R.B. 378

REG-107271-08, 2009-22 I.R.B. 1051

REG-107845-08, 2009-20 I.R.B. 1014

REG-113462-08, 2009-4 I.R.B. 379

REG-119532-08, 2009-20 I.R.B. 1017

REG-147636-08, 2009-9 I.R.B. 641

REG-150066-08, 2009-5 I.R.B. 423

REG-115699-09, 2009-22 I.R.B. 1052

Revenue Procedures:

2009-1, 2009-1 I.R.B. 1

2009-2, 2009-1 I.R.B. 87

2009-3, 2009-1 I.R.B. 107

2009-4, 2009-1 I.R.B. 118

2009-5, 2009-1 I.R.B. 161

2009-6, 2009-1 I.R.B. 189

2009-7, 2009-1 I.R.B. 226

2009-8, 2009-1 I.R.B. 229

2009-9, 2009-2 I.R.B. 256

2009-10, 2009-2 I.R.B. 267

2009-11, 2009-3 I.R.B. 313

2009-12, 2009-3 I.R.B. 321

2009-13, 2009-3 I.R.B. 323

2009-14, 2009-3 I.R.B. 324

2009-15, 2009-4 I.R.B. 356

2009-16, 2009-6 I.R.B. 449

2009-17, 2009-7 I.R.B. 517

2009-18, 2009-11 I.R.B. 670

2009-19, 2009-14 I.R.B. 747

2009-20, 2009-14 I.R.B. 749

2009-21, 2009-16 I.R.B. 860

2009-22, 2009-16 I.R.B. 862

2009-23, 2009-17 I.R.B. 884

2009-24, 2009-17 I.R.B. 885

2009-25, 2009-24 I.R.B. 1088

2009-26, 2009-19 I.R.B. 935

2009-27, 2009-19 I.R.B. 938

2009-28, 2009-20 I.R.B. 1011

2009-29, 2009-22 I.R.B. 1050

Revenue Rulings:

2009-1, 2009-2 I.R.B. 248

2009-2, 2009-2 I.R.B. 245

2009-3, 2009-5 I.R.B. 382

2009-4, 2009-5 I.R.B. 408

2009-5, 2009-6 I.R.B. 432

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2008–27 through 2008–52 is in Internal Revenue Bulletin 2008–52, dated December 29, 2008.

June 22, 2009 ii 2009–25 I.R.B.

Revenue Rulings— Continued:

2009-6, 2009-12 I.R.B. 694

2009-7, 2009-13 I.R.B. 717

2009-8, 2009-10 I.R.B. 645

2009-9, 2009-14 I.R.B. 735

2009-10, 2009-14 I.R.B. 738

2009-11, 2009-18 I.R.B. 896

2009-12, 2009-19 I.R.B. 928

2009-13, 2009-21 I.R.B. 1029

2009-14, 2009-21 I.R.B. 1031

2009-15, 2009-21 I.R.B. 1035

2009-16, 2009-23 I.R.B. 1058

Tax Conventions:

2009-5, 2009-8 I.R.B. 569

2009-43, 2009-24 I.R.B. 1075

2009-44, 2009-24 I.R.B. 1079

Treasury Decisions:

9434, 2009-4 I.R.B. 339

9435, 2009-4 I.R.B. 333

9436, 2009-3 I.R.B. 268

9437, 2009-4 I.R.B. 341

9438, 2009-5 I.R.B. 387

9439, 2009-5 I.R.B. 416

9440, 2009-5 I.R.B. 409

9441, 2009-7 I.R.B. 460

9442, 2009-6 I.R.B. 434

9443, 2009-8 I.R.B. 564

9444, 2009-9 I.R.B. 603

9445, 2009-9 I.R.B. 635

9446, 2009-9 I.R.B. 607

9447, 2009-12 I.R.B. 694

9448, 2009-20 I.R.B. 942

9449, 2009-22 I.R.B. 1044

9450, 2009-24 I.R.B. 1073

9451, 2009-23 I.R.B. 1060

2009–25 I.R.B. iii June 22, 2009

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2009–1 through 2009–25

Notices:

99-35

Obsoleted by