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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

November 26, 2012 i 2012–48 I.R.B.

Numerical Finding List ¹

Bulletins 2012–27 through 2012–48

Announcements:

2012-26, 2012-27 I.R.B. 8

2012-27, 2012-27 I.R.B. 10

2012-28, 2012-27 I.R.B. 10

2012-29, 2012-42 I.R.B. 500

2012-30, 2012-34 I.R.B. 314

2012-31, 2012-34 I.R.B. 315

2012-32, 2012-35 I.R.B. 325

2012-33, 2012-35 I.R.B. 325

2012-34, 2012-36 I.R.B. 334

2012-35, 2012-38 I.R.B. 356

2012-36, 2012-46 I.R.B. 547

2012-37, 2012-45 I.R.B. 543

2012-38, 2012-43 I.R.B. 527

2012-39, 2012-48 I.R.B. 635

2012-40, 2012-47 I.R.B. 556

2012-41, 2012-44 I.R.B. 532

2012-42, 2012-47 I.R.B. 561

Notices:

2012-2, 2012-45 I.R.B. 538

2012-39, 2012-31 I.R.B. 95

2012-44, 2012-28 I.R.B. 45

2012-45, 2012-29 I.R.B. 59

2012-46, 2012-30 I.R.B. 86

2012-47, 2012-31 I.R.B. 98

2012-48, 2012-31 I.R.B. 102

2012-49, 2012-31 I.R.B. 119

2012-50, 2012-31 I.R.B. 121

2012-51, 2012-33 I.R.B. 150

2012-52, 2012-35 I.R.B. 317

2012-53, 2012-35 I.R.B. 317

2012-55, 2012-36 I.R.B. 332

2012-56, 2012-39 I.R.B. 370

2012-57, 2012-40 I.R.B. 424

2012-58, 2012-41 I.R.B. 436

2012-59, 2012-41 I.R.B. 443

2012-60, 2012-41 I.R.B. 445

2012-61, 2012-42 I.R.B. 479

2012-62, 2012-42 I.R.B. 489

2012-63, 2012-42 I.R.B. 496

2012-64, 2012-44 I.R.B. 528

2012-68, 2012-48 I.R.B. 574

Proposed Regulations:

REG-126770-06, 2012-38 I.R.B. 347

REG-138367-06, 2012-40 I.R.B. 426

REG-101812-07, 2012-34 I.R.B. 311

REG-134042-07, 2012-27 I.R.B. 5

REG-140668-07, 2012-43 I.R.B. 501

REG-153627-08, 2012-29 I.R.B. 60

REG-136491-09, 2012-35 I.R.B. 321

Proposed Regulations— Continued:

REG-138489-09, 2012-38 I.R.B. 355

REG-125570-11, 2012-30 I.R.B. 93

REG-130266-11, 2012-32 I.R.B. 126

REG-134935-11, 2012-29 I.R.B. 64

REG-141832-11, 2012-28 I.R.B. 54

REG-107889-12, 2012-28 I.R.B. 53

REG-113738-12, 2012-29 I.R.B. 66

REG-134974-12, 2012-47 I.R.B. 553

Revenue Procedures:

2012-28, 2012-27 I.R.B. 4

2012-29, 2012-28 I.R.B. 49

2012-30, 2012-33 I.R.B. 165

2012-31, 2012-33 I.R.B. 256

2012-32, 2012-34 I.R.B. 267

2012-33, 2012-34 I.R.B. 272

2012-34, 2012-34 I.R.B. 280

2012-35, 2012-37 I.R.B. 341

2012-36, 2012-39 I.R.B. 374

2012-37, 2012-41 I.R.B. 449

2012-38, 2012-48 I.R.B. 575

2012-39, 2012-41 I.R.B. 470

2012-40, 2012-40 I.R.B. 424

2012-41, 2012-45 I.R.B. 539

2012-42, 2012-46 I.R.B. 545

Revenue Rulings:

2012-19, 2012-28 I.R.B. 16

2012-20, 2012-27 I.R.B. 1

2012-21, 2012-32 I.R.B. 123

2012-22, 2012-48 I.R.B. 565

2012-23, 2012-39 I.R.B. 359

2012-24, 2012-36 I.R.B. 329

2012-25, 2012-37 I.R.B. 337

2012-26, 2012-39 I.R.B. 358

2012-27, 2012-41 I.R.B. 435

2012-28, 2012-42 I.R.B. 476

2012-29, 2012-42 I.R.B. 475

2012-30, 2012-45 I.R.B. 534

Treasury Decisions:

9591, 2012-28 I.R.B. 32

9592, 2012-28 I.R.B. 41

9593, 2012-28 I.R.B. 17

9594, 2012-29 I.R.B. 57

9595, 2012-30 I.R.B. 71

9596, 2012-30 I.R.B. 84

9597, 2012-34 I.R.B. 258

9598, 2012-38 I.R.B. 343

9599, 2012-40 I.R.B. 417

9600, 2012-47 I.R.B. 548

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2012–1 through 2012–26 is in Internal Revenue Bulletin 2012–26, dated June 25, 2012.

2012–48 I.R.B. ii November 26, 2012

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2012–27 through 2012–48

Announcements:

83-196

Superseded by