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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

2009–46 I.R.B. i November 16, 2009

Numerical Finding List ¹

Bulletins 2009–27 through 2009–46

Announcements:

2009-56, 2009-28 I.R.B. 145

2009-57, 2009-29 I.R.B. 158

2009-58, 2009-29 I.R.B. 158

2009-59, 2009-29 I.R.B. 158

2009-60, 2009-30 I.R.B. 166

2009-61, 2009-33 I.R.B. 246

2009-62, 2009-33 I.R.B. 247

2009-63, 2009-33 I.R.B. 248

2009-64, 2009-36 I.R.B. 319

2009-65, 2009-36 I.R.B. 319

2009-66, 2009-37 I.R.B. 364

2009-67, 2009-38 I.R.B. 388

2009-68, 2009-38 I.R.B. 388

2009-69, 2009-40 I.R.B. 475

2009-70, 2009-41 I.R.B. 499

2009-71, 2009-40 I.R.B. 475

2009-72, 2009-41 I.R.B. 500

2009-73, 2009-41 I.R.B. 500

2009-74, 2009-42 I.R.B. 537

2009-75, 2009-42 I.R.B. 537

2009-76, 2009-45 I.R.B. 627

2009-77, 2009-43 I.R.B. 567

2009-78, 2009-44 I.R.B. 594

2009-79, 2009-46 I.R.B. 628

2009-80, 2009-46 I.R.B. 646

2009-81, 2009-46 I.R.B. 647

2009-83, 2009-46 I.R.B. 647

Notices:

2009-51, 2009-28 I.R.B. 128

2009-55, 2009-31 I.R.B. 170

2009-57, 2009-29 I.R.B. 147

2009-58, 2009-30 I.R.B. 163

2009-59, 2009-31 I.R.B. 170

2009-60, 2009-32 I.R.B. 181

2009-61, 2009-32 I.R.B. 181

2009-62, 2009-35 I.R.B. 260

2009-63, 2009-34 I.R.B. 252

2009-64, 2009-36 I.R.B. 307

2009-65, 2009-39 I.R.B. 413

2009-66, 2009-39 I.R.B. 418

2009-67, 2009-39 I.R.B. 420

2009-68, 2009-39 I.R.B. 423

2009-69, 2009-35 I.R.B. 261

2009-70, 2009-34 I.R.B. 255

2009-71, 2009-35 I.R.B. 262

2009-72, 2009-37 I.R.B. 325

2009-73, 2009-38 I.R.B. 369

2009-74, 2009-38 I.R.B. 370

2009-75, 2009-39 I.R.B. 436

2009-76, 2009-43 I.R.B. 554

Notices— Continued:

2009-77, 2009-40 I.R.B. 449

2009-78, 2009-40 I.R.B. 452

2009-79, 2009-40 I.R.B. 454

2009-81, 2009-40 I.R.B. 455

2009-82, 2009-41 I.R.B. 491

2009-83, 2009-44 I.R.B. 588

2009-84, 2009-44 I.R.B. 592

2009-85, 2009-45 I.R.B. 598

2009-86, 2009-46 I.R.B. 629

2009-87, 2009-46 I.R.B. 630

Proposed Regulations:

REG-140492-02, 2009-43 I.R.B. 559

REG-159704-03, 2009-46 I.R.B. 632

REG-152166-05, 2009-32 I.R.B. 183

REG-112994-06, 2009-28 I.R.B. 144

REG-127270-06, 2009-42 I.R.B. 534

REG-136563-07, 2009-41 I.R.B. 497

REG-108045-08, 2009-43 I.R.B. 557

REG-113289-08, 2009-33 I.R.B. 244

REG-116614-08, 2009-42 I.R.B. 536

REG-130200-08, 2009-31 I.R.B. 174

REG-139068-08, 2009-43 I.R.B. 558

Revenue Procedures:

2009-30, 2009-27 I.R.B. 27

2009-31, 2009-27 I.R.B. 107

2009-32, 2009-28 I.R.B. 142

2009-33, 2009-29 I.R.B. 150

2009-34, 2009-34 I.R.B. 258

2009-35, 2009-35 I.R.B. 265

2009-36, 2009-35 I.R.B. 304

2009-37, 2009-36 I.R.B. 309

2009-38, 2009-37 I.R.B. 362

2009-39, 2009-38 I.R.B. 371

2009-40, 2009-39 I.R.B. 438

2009-41, 2009-39 I.R.B. 439

2009-42, 2009-40 I.R.B. 459

2009-43, 2009-40 I.R.B. 460

2009-44, 2009-40 I.R.B. 462

2009-45, 2009-40 I.R.B. 471

2009-46, 2009-42 I.R.B. 507

2009-47, 2009-42 I.R.B. 524

2009-50, 2009-45 I.R.B. 617

2009-51, 2009-45 I.R.B. 625

Revenue Rulings:

2009-18, 2009-27 I.R.B. 1

2009-19, 2009-28 I.R.B. 111

2009-20, 2009-28 I.R.B. 112

2009-21, 2009-30 I.R.B. 162

2009-22, 2009-31 I.R.B. 167

2009-23, 2009-32 I.R.B. 177

2009-24, 2009-36 I.R.B. 306

2009-25, 2009-38 I.R.B. 365

Revenue Rulings— Continued:

2009-26, 2009-38 I.R.B. 366

2009-27, 2009-39 I.R.B. 404

2009-28, 2009-39 I.R.B. 391

2009-29, 2009-37 I.R.B. 322

2009-30, 2009-39 I.R.B. 391

2009-31, 2009-39 I.R.B. 395

2009-32, 2009-39 I.R.B. 399

2009-33, 2009-40 I.R.B. 447

2009-34, 2009-42 I.R.B. 502

2009-35, 2009-44 I.R.B. 568

Tax Conventions:

2009-79, 2009-46 I.R.B. 628

Treasury Decisions:

9452, 2009-27 I.R.B. 1

9453, 2009-28 I.R.B. 114

9454, 2009-32 I.R.B. 178

9455, 2009-33 I.R.B. 239

9456, 2009-33 I.R.B. 188

9457, 2009-41 I.R.B. 482

9458, 2009-43 I.R.B. 547

9459, 2009-41 I.R.B. 480

9460, 2009-44 I.R.B. 584

9461, 2009-41 I.R.B. 488

9462, 2009-42 I.R.B. 504

9463, 2009-40 I.R.B. 442

9465, 2009-43 I.R.B. 542

9466, 2009-43 I.R.B. 551

9468, 2009-44 I.R.B. 570

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2009–1 through 2009–26 is in Internal Revenue Bulletin 2009–26, dated June 29, 2009.

November 16, 2009 ii 2009–46 I.R.B.

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2009–27 through 2009–46

Announcements:

2006-93

Superseded by

Ann. 2009-62, 2009-33 I.R.B. 247

Notices:

2002-3

Modified and superseded by