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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

2011–49 I.R.B. i December 5, 2011

Numerical Finding List ¹

Bulletins 2011–27 through 2011–49

Announcements:

2011-37, 2011-27 I.R.B. 37

2011-38, 2011-28 I.R.B. 45

2011-39, 2011-28 I.R.B. 46

2011-40, 2011-29 I.R.B. 56

2011-41, 2011-28 I.R.B. 47

2011-42, 2011-32 I.R.B. 138

2011-43, 2011-35 I.R.B. 198

2011-44, 2011-33 I.R.B. 164

2011-45, 2011-34 I.R.B. 178

2011-46, 2011-34 I.R.B. 178

2011-47, 2011-34 I.R.B. 178

2011-48, 2011-36 I.R.B. 227

2011-49, 2011-36 I.R.B. 228

2011-50, 2011-38 I.R.B. 409

2011-51, 2011-38 I.R.B. 409

2011-52, 2011-38 I.R.B. 409

2011-53, 2011-38 I.R.B. 409

2011-54, 2011-38 I.R.B. 409

2011-55, 2011-38 I.R.B. 409

2011-56, 2011-38 I.R.B. 409

2011-57, 2011-38 I.R.B. 409

2011-58, 2011-38 I.R.B. 410

2011-59, 2011-37 I.R.B. 335

2011-61, 2011-39 I.R.B. 453

2011-62, 2011-40 I.R.B. 483

2011-63, 2011-41 I.R.B. 503

2011-64, 2011-41 I.R.B. 503

2011-65, 2011-44 I.R.B. 691

2011-66, 2011-44 I.R.B. 691

2011-67, 2011-44 I.R.B. 691

2011-68, 2011-44 I.R.B. 691

2011-69, 2011-44 I.R.B. 691

2011-70, 2011-45 I.R.B. 715

2011-71, 2011-46 I.R.B. 770

2011-72, 2011-47 I.R.B. 796

2011-73, 2011-48 I.R.B. 822

2011-74, 2011-47 I.R.B. 796

2011-75, 2011-48 I.R.B. 823

Notices:

2011-47, 2011-27 I.R.B. 34

2011-50, 2011-27 I.R.B. 35

2011-51, 2011-27 I.R.B. 36

2011-52, 2011-30 I.R.B. 60

2011-53, 2011-32 I.R.B. 124

2011-54, 2011-29 I.R.B. 53

2011-55, 2011-29 I.R.B. 53

2011-56, 2011-29 I.R.B. 54

2011-57, 2011-31 I.R.B. 84

2011-58, 2011-31 I.R.B. 85

2011-59, 2011-31 I.R.B. 86

Notices— Continued:

2011-60, 2011-31 I.R.B. 90

2011-61, 2011-31 I.R.B. 91

2011-62, 2011-32 I.R.B. 126

2011-63, 2011-34 I.R.B. 172

2011-64, 2011-37 I.R.B. 231

2011-65, 2011-34 I.R.B. 173

2011-66, 2011-35 I.R.B. 184

2011-67, 2011-34 I.R.B. 174

2011-68, 2011-36 I.R.B. 205

2011-69, 2011-39 I.R.B. 445

2011-70, 2011-32 I.R.B. 135

2011-71, 2011-37 I.R.B. 233

2011-72, 2011-38 I.R.B. 407

2011-73, 2011-40 I.R.B. 474

2011-74, 2011-41 I.R.B. 496

2011-75, 2011-40 I.R.B. 475

2011-76, 2011-40 I.R.B. 479

2011-78, 2011-41 I.R.B. 497

2011-79, 2011-41 I.R.B. 498

2011-80, 2011-43 I.R.B. 591

2011-81, 2011-42 I.R.B. 513

2011-82, 2011-42 I.R.B. 516

2011-83, 2011-43 I.R.B. 593

2011-84, 2011-43 I.R.B. 595

2011-85, 2011-44 I.R.B. 605

2011-86, 2011-45 I.R.B. 698

2011-87, 2011-45 I.R.B. 699

2011-88, 2011-46 I.R.B. 748

2011-89, 2011-46 I.R.B. 748

2011-90, 2011-47 I.R.B. 791

2011-91, 2011-47 I.R.B. 792

2011-92, 2011-48 I.R.B. 809

2011-93, 2011-48 I.R.B. 810

2011-94, 2011-49 I.R.B. 834

Proposed Regulations:

REG-128224-06, 2011-42 I.R.B. 533

REG-146537-06, 2011-48 I.R.B. 813

REG-137128-08, 2011-28 I.R.B. 43

REG-140280-09, 2011-45 I.R.B. 709

REG-114749-09, 2011-48 I.R.B. 819

REG-146297-09, 2011-47 I.R.B. 795

REG-112805-10, 2011-40 I.R.B. 482

REG-120391-10, 2011-39 I.R.B. 451

REG-125592-10, 2011-32 I.R.B. 137

REG-125949-10, 2011-45 I.R.B. 712

REG-131491-10, 2011-36 I.R.B. 208

REG-133002-10, 2011-46 I.R.B. 766

REG-140038-10, 2011-42 I.R.B. 537

REG-109006-11, 2011-37 I.R.B. 334

REG-101352-11, 2011-30 I.R.B. 75

REG-111283-11, 2011-42 I.R.B. 573

REG-116284-11, 2011-43 I.R.B. 598

REG-118809-11, 2011-33 I.R.B. 162

REG-122813-11, 2011-35 I.R.B. 197

Proposed Regulations— Continued:

REG-126519-11, 2011-39 I.R.B. 452

Revenue Procedures:

2011-38, 2011-30 I.R.B. 66

2011-39, 2011-30 I.R.B. 68

2011-40, 2011-37 I.R.B. 235

2011-41, 2011-35 I.R.B. 188

2011-42, 2011-37 I.R.B. 318

2011-43, 2011-37 I.R.B. 326

2011-44, 2011-39 I.R.B. 446

2011-45, 2011-39 I.R.B. 449

2011-46, 2011-42 I.R.B. 518

2011-47, 2011-42 I.R.B. 520

2011-48, 2011-42 I.R.B. 527

2011-49, 2011-44 I.R.B. 608

2011-50, 2011-44 I.R.B. 628

2011-51, 2011-44 I.R.B. 669

2011-52, 2011-45 I.R.B. 701

2011-53, 2011-46 I.R.B. 749

2011-54, 2011-46 I.R.B. 759

2011-55, 2011-47 I.R.B. 793

2011-56, 2011-49 I.R.B. 834

2011-57, 2011-49 I.R.B. 836

Revenue Rulings:

2011-14, 2011-27 I.R.B. 31

2011-15, 2011-30 I.R.B. 57

2011-16, 2011-32 I.R.B. 93

2011-17, 2011-33 I.R.B. 160

2011-18, 2011-39 I.R.B. 428

2011-19, 2011-36 I.R.B. 199

2011-20, 2011-36 I.R.B. 202

2011-21, 2011-40 I.R.B. 458

2011-22, 2011-41 I.R.B. 489

2011-23, 2011-43 I.R.B. 585

2011-24, 2011-41 I.R.B. 485

2011-25, 2011-45 I.R.B. 695

2011-26, 2011-48 I.R.B. 803

2011-27, 2011-48 I.R.B. 805

2011-28, 2011-49 I.R.B. 830

2011-29, 2011-49 I.R.B. 824

2011-30, 2011-49 I.R.B. 826

2011-31, 2011-49 I.R.B. 829

Treasury Decisions:

9527, 2011-27 I.R.B. 1

9528, 2011-28 I.R.B. 38

9529, 2011-30 I.R.B. 57

9530, 2011-31 I.R.B. 77

9531, 2011-31 I.R.B. 79

9532, 2011-32 I.R.B. 95

9533, 2011-33 I.R.B. 139

9534, 2011-33 I.R.B. 144

9535, 2011-39 I.R.B. 415

9536, 2011-39 I.R.B. 426

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2011–1 through 2011–26 is in Internal Revenue Bulletin 2011–26, dated June 27, 2011.

December 5, 2011 ii 2011–49 I.R.B.

Treasury Decisions— Continued:

9537, 2011-35 I.R.B. 181

9538, 2011-37 I.R.B. 229

9539, 2011-35 I.R.B. 179

9540, 2011-38 I.R.B. 341

9541, 2011-39 I.R.B. 438

9542, 2011-39 I.R.B. 411

9543, 2011-40 I.R.B. 470

9544, 2011-40 I.R.B. 458

9545, 2011-41 I.R.B. 490

9546, 2011-42 I.R.B. 505

9547, 2011-43 I.R.B. 580

9548, 2011-46 I.R.B. 716

9549, 2011-46 I.R.B. 718

9550, 2011-47 I.R.B. 785

9551, 2011-47 I.R.B. 774

9552, 2011-47 I.R.B. 783

9553, 2011-48 I.R.B. 806

2011–49 I.R.B. iii December 5, 2011

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2011–27 through 2011–49

Announcements:

2007-47

Updated and superseded by

Ann. 2011-59, 2011-37 I.R.B. 335

Notices:

2002-1

Amplified by