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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

October 25, 2010 i 2010–43 I.R.B.

Numerical Finding List ¹

Bulletins 2010–27 through 2010–43

Announcements:

2010-43, 2010-27 I.R.B. 42

2010-44, 2010-28 I.R.B. 54

2010-45, 2010-29 I.R.B. 87

2010-46, 2010-29 I.R.B. 87

2010-47, 2010-30 I.R.B. 173

2010-48, 2010-32 I.R.B. 234

2010-49, 2010-34 I.R.B. 272

2010-50, 2010-33 I.R.B. 260

2010-51, 2010-33 I.R.B. 261

2010-52, 2010-36 I.R.B. 315

2010-53, 2010-36 I.R.B. 323

2010-54, 2010-38 I.R.B. 386

2010-55, 2010-37 I.R.B. 346

2010-56, 2010-39 I.R.B. 398

2010-57, 2010-38 I.R.B. 386

2010-58, 2010-38 I.R.B. 387

2010-59, 2010-39 I.R.B. 399

2010-60, 2010-40 I.R.B. 417

2010-61, 2010-40 I.R.B. 417

2010-62, 2010-40 I.R.B. 417

2010-63, 2010-40 I.R.B. 417

2010-64, 2010-40 I.R.B. 418

2010-65, 2010-40 I.R.B. 418

2010-66, 2010-40 I.R.B. 418

2010-67, 2010-40 I.R.B. 418

2010-68, 2010-40 I.R.B. 418

2010-69, 2010-40 I.R.B. 418

2010-70, 2010-40 I.R.B. 418

2010-71, 2010-40 I.R.B. 418

2010-72, 2010-40 I.R.B. 419

2010-73, 2010-40 I.R.B. 419

2010-74, 2010-40 I.R.B. 419

2010-75, 2010-41 I.R.B. 428

2010-76, 2010-41 I.R.B. 432

2010-77, 2010-41 I.R.B. 433

2010-78, 2010-41 I.R.B. 433

2010-79, 2010-42 I.R.B. 475

2010-82, 2010-42 I.R.B. 476

2010-87, 2010-43 I.R.B. 557

Notices:

2010-48, 2010-27 I.R.B. 9

2010-49, 2010-27 I.R.B. 10

2010-50, 2010-27 I.R.B. 12

2010-51, 2010-29 I.R.B. 83

2010-52, 2010-30 I.R.B. 88

2010-53, 2010-31 I.R.B. 182

2010-54, 2010-40 I.R.B. 403

2010-55, 2010-33 I.R.B. 253

2010-56, 2010-33 I.R.B. 254

2010-57, 2010-34 I.R.B. 267

Notices— Continued:

2010-58, 2010-37 I.R.B. 326

2010-59, 2010-39 I.R.B. 396

2010-60, 2010-37 I.R.B. 329

2010-61, 2010-40 I.R.B. 408

2010-62, 2010-40 I.R.B. 411

2010-63, 2010-41 I.R.B. 420

2010-64, 2010-41 I.R.B. 421

2010-65, 2010-41 I.R.B. 424

2010-66, 2010-42 I.R.B. 437

2010-67, 2010-43 I.R.B. 529

Proposed Regulations:

REG-139343-08, 2010-33 I.R.B. 256

REG-151605-09, 2010-31 I.R.B. 184

REG-153340-09, 2010-42 I.R.B. 469

REG-112841-10, 2010-27 I.R.B. 41

REG-118412-10, 2010-29 I.R.B. 85

REG-119046-10, 2010-40 I.R.B. 415

REG-120391-10, 2010-35 I.R.B. 310

REG-120399-10, 2010-32 I.R.B. 239

REG-125592-10, 2010-43 I.R.B. 556

Revenue Procedures:

2010-25, 2010-27 I.R.B. 16

2010-26, 2010-30 I.R.B. 91

2010-27, 2010-31 I.R.B. 183

2010-28, 2010-34 I.R.B. 270

2010-29, 2010-35 I.R.B. 309

2010-30, 2010-36 I.R.B. 316

2010-31, 2010-40 I.R.B. 413

2010-32, 2010-36 I.R.B. 320

2010-33, 2010-38 I.R.B. 347

2010-34, 2010-41 I.R.B. 426

2010-35, 2010-42 I.R.B. 438

2010-36, 2010-42 I.R.B. 439

2010-37, 2010-42 I.R.B. 440

2010-38, 2010-43 I.R.B. 530

2010-39, 2010-42 I.R.B. 459

Revenue Rulings:

2010-18, 2010-27 I.R.B. 1

2010-19, 2010-31 I.R.B. 174

2010-20, 2010-36 I.R.B. 312

2010-21, 2010-39 I.R.B. 388

2010-22, 2010-39 I.R.B. 388

2010-23, 2010-39 I.R.B. 388

2010-24, 2010-40 I.R.B. 400

Tax Conventions:

2010-48, 2010-32 I.R.B. 234

2010-52, 2010-36 I.R.B. 315

Treasury Decisions:

9486, 2010-27 I.R.B. 3

9487, 2010-28 I.R.B. 48

Treasury Decisions— Continued:

9488, 2010-28 I.R.B. 51

9489, 2010-29 I.R.B. 55

9490, 2010-31 I.R.B. 176

9491, 2010-32 I.R.B. 186

9492, 2010-33 I.R.B. 242

9493, 2010-35 I.R.B. 273

9494, 2010-43 I.R.B. 500

9495, 2010-43 I.R.B. 477

9496, 2010-43 I.R.B. 484

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2010–1 through 2010–26 is in Internal Revenue Bulletin 2010–26, dated June 28, 2010.

2010–43 I.R.B. ii October 25, 2010

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2010–27 through 2010–43

Notices:

96-53

Modified by