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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

2010–23 I.R.B. i June 7, 2010

Numerical Finding List ¹

Bulletins 2010–1 through 2010–23

Announcements:

2010-1, 2010-4 I.R.B. 333

2010-2, 2010-2 I.R.B. 271

2010-3, 2010-4 I.R.B. 333

2010-4, 2010-5 I.R.B. 384

2010-5, 2010-6 I.R.B. 402

2010-6, 2010-6 I.R.B. 402

2010-7, 2010-6 I.R.B. 403

2010-8, 2010-7 I.R.B. 408

2010-9, 2010-7 I.R.B. 408

2010-10, 2010-7 I.R.B. 410

2010-11, 2010-10 I.R.B. 438

2010-12, 2010-7 I.R.B. 410

2010-13, 2010-8 I.R.B. 426

2010-14, 2010-11 I.R.B. 449

2010-15, 2010-10 I.R.B. 438

2010-16, 2010-11 I.R.B. 450

2010-17, 2010-13 I.R.B. 515

2010-18, 2010-12 I.R.B. 460

2010-19, 2010-14 I.R.B. 529

2010-20, 2010-15 I.R.B. 551

2010-21, 2010-15 I.R.B. 551

2010-22, 2010-16 I.R.B. 602

2010-23, 2010-16 I.R.B. 602

2010-24, 2010-15 I.R.B. 587

2010-25, 2010-15 I.R.B. 588

2010-26, 2010-16 I.R.B. 604

2010-27, 2010-18 I.R.B. 657

2010-28, 2010-17 I.R.B. 616

2010-29, 2010-17 I.R.B. 616

2010-30, 2010-19 I.R.B. 668

2010-31, 2010-19 I.R.B. 681

2010-32, 2010-19 I.R.B. 681

2010-33, 2010-18 I.R.B. 658

2010-34, 2010-20 I.R.B. 685

2010-35, 2010-20 I.R.B. 685

2010-36, 2010-21 I.R.B. 696

2010-37, 2010-20 I.R.B. 685

2010-38, 2010-21 I.R.B. 696

2010-39, 2010-22 I.R.B. 724

2010-40, 2010-22 I.R.B. 725

Notices:

2010-1, 2010-2 I.R.B. 251

2010-2, 2010-2 I.R.B. 251

2010-3, 2010-2 I.R.B. 253

2010-4, 2010-2 I.R.B. 253

2010-5, 2010-2 I.R.B. 256

2010-6, 2010-3 I.R.B. 275

2010-7, 2010-3 I.R.B. 296

2010-8, 2010-3 I.R.B. 297

2010-9, 2010-3 I.R.B. 298

Notices— Continued:

2010-10, 2010-3 I.R.B. 299

2010-11, 2010-4 I.R.B. 326

2010-12, 2010-4 I.R.B. 326

2010-13, 2010-4 I.R.B. 327

2010-14, 2010-5 I.R.B. 344

2010-15, 2010-6 I.R.B. 390

2010-16, 2010-6 I.R.B. 396

2010-17, 2010-14 I.R.B. 519

2010-18, 2010-14 I.R.B. 525

2010-19, 2010-7 I.R.B. 404

2010-20, 2010-8 I.R.B. 422

2010-21, 2010-12 I.R.B. 451

2010-22, 2010-10 I.R.B. 435

2010-23, 2010-11 I.R.B. 441

2010-24, 2010-12 I.R.B. 452

2010-25, 2010-14 I.R.B. 527

2010-26, 2010-14 I.R.B. 527

2010-27, 2010-15 I.R.B. 531

2010-28, 2010-15 I.R.B. 541

2010-29, 2010-15 I.R.B. 547

2010-30, 2010-18 I.R.B. 650

2010-31, 2010-16 I.R.B. 594

2010-32, 2010-16 I.R.B. 594

2010-33, 2010-17 I.R.B. 609

2010-34, 2010-17 I.R.B. 612

2010-35, 2010-19 I.R.B. 660

2010-36, 2010-17 I.R.B. 612

2010-37, 2010-18 I.R.B. 654

2010-38, 2010-20 I.R.B. 682

2010-40, 2010-21 I.R.B. 693

2010-41, 2010-22 I.R.B. 715

2010-42, 2010-23 I.R.B. 733

2010-43, 2010-22 I.R.B. 716

2010-44, 2010-22 I.R.B. 717

2010-45, 2010-23 I.R.B. 734

Proposed Regulations:

REG-132232-08, 2010-6 I.R.B. 401

REG-134235-08, 2010-16 I.R.B. 596

REG-137036-08, 2010-6 I.R.B. 398

REG-101896-09, 2010-5 I.R.B. 347

REG-117501-09, 2010-11 I.R.B. 442

REG-131028-09, 2010-4 I.R.B. 332

REG-148681-09, 2010-11 I.R.B. 443

REG-114494-10, 2010-22 I.R.B. 723

Revenue Procedures:

2010-1, 2010-1 I.R.B. 1

2010-2, 2010-1 I.R.B. 90

2010-3, 2010-1 I.R.B. 110

2010-4, 2010-1 I.R.B. 122

2010-5, 2010-1 I.R.B. 165

2010-6, 2010-1 I.R.B. 193

2010-7, 2010-1 I.R.B. 231

2010-8, 2010-1 I.R.B. 234

Revenue Procedures— Continued:

2010-9, 2010-2 I.R.B. 258

2010-10, 2010-3 I.R.B. 300

2010-11, 2010-2 I.R.B. 269

2010-12, 2010-3 I.R.B. 302

2010-13, 2010-4 I.R.B. 329

2010-14, 2010-12 I.R.B. 456

2010-15, 2010-7 I.R.B. 404

2010-16, 2010-19 I.R.B. 664

2010-17, 2010-8 I.R.B. 425

2010-18, 2010-9 I.R.B. 427

2010-19, 2010-13 I.R.B. 469

2010-20, 2010-14 I.R.B. 528

2010-21, 2010-13 I.R.B. 473

2010-22, 2010-23 I.R.B. 747

Revenue Rulings:

2010-1, 2010-2 I.R.B. 248

2010-2, 2010-3 I.R.B. 272

2010-3, 2010-3 I.R.B. 272

2010-4, 2010-4 I.R.B. 309

2010-5, 2010-4 I.R.B. 312

2010-6, 2010-6 I.R.B. 387

2010-7, 2010-8 I.R.B. 417

2010-8, 2010-10 I.R.B. 432

2010-9, 2010-13 I.R.B. 461

2010-10, 2010-13 I.R.B. 461

2010-11, 2010-14 I.R.B. 516

2010-12, 2010-18 I.R.B. 617

2010-13, 2010-21 I.R.B. 691

2010-15, 2010-23 I.R.B. 730

Tax Conventions:

2010-2, 2010-2 I.R.B. 271

2010-26, 2010-16 I.R.B. 604

2010-27, 2010-18 I.R.B. 657

Treasury Decisions:

9474, 2010-4 I.R.B. 322

9475, 2010-4 I.R.B. 304

9476, 2010-5 I.R.B. 336

9477, 2010-6 I.R.B. 385

9478, 2010-4 I.R.B. 315

9479, 2010-18 I.R.B. 618

9480, 2010-11 I.R.B. 439

9481, 2010-17 I.R.B. 605

9482, 2010-22 I.R.B. 698

9483, 2010-23 I.R.B. 726

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2009–27 through 2009–52 is in Internal Revenue Bulletin 2009–52, dated December 28, 2009.

June 7, 2010 ii 2010–23 I.R.B.

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2010–1 through 2010–23

Announcements:

2009-23

Corrected by

Ann. 2010-29, 2010-17 I.R.B. 616

2009-51

Supplemented and superseded by

Ann. 2010-16, 2010-11 I.R.B. 450

2010-4

Corrected by

Ann. 2010-10, 2010-7 I.R.B. 410

2010-22

Corrected by

Ann. 2010-34, 2010-20 I.R.B. 685

Notices:

2005-88

Superseded by