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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

2012–19 I.R.B. i May 7, 2012

Numerical Finding List ¹

Bulletins 2012–1 through 2012–19

Announcements:

2012-1, 2012-1 I.R.B. 249

2012-2, 2012-2 I.R.B. 285

2012-3, 2012-4 I.R.B. 335

2012-4, 2012-4 I.R.B. 335

2012-5, 2012-5 I.R.B. 348

2012-6, 2012-6 I.R.B. 366

2012-7, 2012-6 I.R.B. 367

2012-8, 2012-7 I.R.B. 373

2012-9, 2012-7 I.R.B. 377

2012-11, 2012-13 I.R.B. 611

2012-12, 2012-12 I.R.B. 562

2012-13, 2012-16 I.R.B. 805

2012-14, 2012-14 I.R.B. 721

2012-15, 2012-15 I.R.B. 794

2012-16, 2012-18 I.R.B. 876

2012-17, 2012-18 I.R.B. 876

2012-18, 2012-16 I.R.B. 845

2012-20, 2012-18 I.R.B. 876

2012-21, 2012-19 I.R.B. 898

2012-22, 2012-19 I.R.B. 899

Notices:

2012-1, 2012-2 I.R.B. 260

2012-3, 2012-3 I.R.B. 289

2012-4, 2012-3 I.R.B. 290

2012-5, 2012-3 I.R.B. 291

2012-6, 2012-3 I.R.B. 293

2012-7, 2012-4 I.R.B. 308

2012-8, 2012-4 I.R.B. 309

2012-9, 2012-4 I.R.B. 315

2012-10, 2012-5 I.R.B. 343

2012-11, 2012-5 I.R.B. 346

2012-12, 2012-6 I.R.B. 365

2012-13, 2012-9 I.R.B. 421

2012-14, 2012-8 I.R.B. 411

2012-15, 2012-9 I.R.B. 424

2012-16, 2012-9 I.R.B. 427

2012-17, 2012-9 I.R.B. 430

2012-18, 2012-10 I.R.B. 438

2012-19, 2012-10 I.R.B. 440

2012-20, 2012-13 I.R.B. 574

2012-21, 2012-10 I.R.B. 450

2012-22, 2012-13 I.R.B. 576

2012-23, 2012-11 I.R.B. 483

2012-24, 2012-13 I.R.B. 578

2012-25, 2012-15 I.R.B. 789

2012-26, 2012-17 I.R.B. 847

2012-27, 2012-17 I.R.B. 849

2012-28, 2012-17 I.R.B. 850

2012-29, 2012-18 I.R.B. 872

2012-30, 2012-18 I.R.B. 874

Proposed Regulations:

REG-168745-03, 2012-14 I.R.B. 718

REG-109369-10, 2012-9 I.R.B. 434

REG-110980-10, 2012-13 I.R.B. 581

REG-113770-10, 2012-13 I.R.B. 587

REG-113903-10, 2012-11 I.R.B. 486

REG-120282-10, 2012-11 I.R.B. 487

REG-130302-10, 2012-8 I.R.B. 412

REG-135491-10, 2012-16 I.R.B. 803

REG-149625-10, 2012-2 I.R.B. 279

REG-102988-11, 2012-4 I.R.B. 326

REG-115809-11, 2012-13 I.R.B. 598

REG-124627-11, 2012-8 I.R.B. 417

REG-124791-11, 2012-15 I.R.B. 791

REG-130777-11, 2012-5 I.R.B. 347

REG-132736-11, 2012-15 I.R.B. 793

REG-135071-11, 2012-12 I.R.B. 561

REG-136008-11, 2012-19 I.R.B. 881

REG-141268-11, 2012-19 I.R.B. 896

REG-145474-11, 2012-11 I.R.B. 495

Revenue Procedures:

2012-1, 2012-1 I.R.B. 1

2012-2, 2012-1 I.R.B. 92

2012-3, 2012-1 I.R.B. 113

2012-4, 2012-1 I.R.B. 125

2012-5, 2012-1 I.R.B. 169

2012-6, 2012-1 I.R.B. 197

2012-7, 2012-1 I.R.B. 232

2012-8, 2012-1 I.R.B. 235

2012-9, 2012-2 I.R.B. 261

2012-10, 2012-2 I.R.B. 273

2012-11, 2012-7 I.R.B. 368

2012-12, 2012-2 I.R.B. 275

2012-13, 2012-3 I.R.B. 295

2012-14, 2012-3 I.R.B. 296

2012-15, 2012-7 I.R.B. 369

2012-16, 2012-10 I.R.B. 452

2012-17, 2012-10 I.R.B. 453

2012-18, 2012-10 I.R.B. 455

2012-19, 2012-14 I.R.B. 689

2012-20, 2012-14 I.R.B. 700

2012-21, 2012-11 I.R.B. 484

2012-22, 2012-17 I.R.B. 853

2012-23, 2012-14 I.R.B. 712

Revenue Rulings:

2012-1, 2012-2 I.R.B. 255

2012-2, 2012-3 I.R.B. 286

2012-3, 2012-8 I.R.B. 383

2012-4, 2012-8 I.R.B. 386

2012-5, 2012-5 I.R.B. 337

2012-6, 2012-6 I.R.B. 349

2012-7, 2012-6 I.R.B. 362

2012-8, 2012-13 I.R.B. 563

Revenue Rulings— Continued:

2012-9, 2012-11 I.R.B. 475

2012-10, 2012-14 I.R.B. 614

2012-11, 2012-14 I.R.B. 686

2012-12, 2012-15 I.R.B. 748

2012-13, 2012-19 I.R.B. 878

Treasury Decisions:

9559, 2012-2 I.R.B. 252

9560, 2012-4 I.R.B. 299

9561, 2012-5 I.R.B. 341

9562, 2012-5 I.R.B. 339

9563, 2012-6 I.R.B. 354

9564, 2012-14 I.R.B. 614

9565, 2012-8 I.R.B. 378

9566, 2012-8 I.R.B. 389

9567, 2012-8 I.R.B. 395

9568, 2012-12 I.R.B. 499

9569, 2012-11 I.R.B. 465

9570, 2012-11 I.R.B. 477

9571, 2012-11 I.R.B. 468

9572, 2012-11 I.R.B. 471

9573, 2012-12 I.R.B. 498

9574, 2012-12 I.R.B. 559

9575, 2012-15 I.R.B. 749

9576, 2012-15 I.R.B. 723

9577, 2012-15 I.R.B. 730

9579, 2012-16 I.R.B. 796

9580, 2012-16 I.R.B. 801

9581, 2012-16 I.R.B. 798

9582, 2012-18 I.R.B. 868

9583, 2012-18 I.R.B. 866

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2011–27 through 2011–52 is in Internal Revenue Bulletin 2011–52, dated December 27, 2011.

May 7, 2012 ii 2012–19 I.R.B.

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2012–1 through 2012–19

Announcements:

2002-44

Supplemented by