Definition of Terms

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.

Revenue rulings and revenue proce- dures (hereinafter referred to as “rul- ings”) that have an effect on previous rulings use the following defined terms to describe the effect:

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

Distinguished describes a situation where a ruling mentions a previously pub# Abbreviations

The following abbreviations in current use and formerly used will appear in ma- terial 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. ER —Employer.

lished ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A 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

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. PRS —Partnership.

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 of a prior ruling, a combination of terms is used. For example, modified and superseded 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.

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.

Bulletin No. 2013–51 i December 16, 2013

Numerical Finding List ¹

Bulletins 2013–27 through 2013–51

Announcements

2013-35, 2013-27 I.R.B. 46 2013-36, 2013-33 I.R.B. 142 2013-37, 2013-34 I.R.B. 155 2013-38, 2013-36 I.R.B. 185 2013-39, 2013-35 I.R.B. 167 2013-40, 2013-38 I.R.B. 226 2013-41, 2013-40 I.R.B. 322 2013-42, 2013-44 I.R.B. 464 2013-43, 2013-46 I.R.B. 524 2013-44, 2013-47 I.R.B. 545 2013-45, 2013-47 I.R.B. 546 2013-46, 2013-48 I.R.B. 593 2013-47, 2013-49 I.R.B. 620 2013-48, 2013-49 I.R.B. 620 2013-49, 2013-49 I.R.B. 621

Notices

2013-41, 2013-29 I.R.B. 60 2013-42, 2013-29 I.R.B. 61 2013-43, 2013-31 I.R.B. 113 2013-44, 2013-29 I.R.B. 62 2013-45, 2013-31 I.R.B. 116 2013-46, 2013-31 I.R.B. 117 2013-47, 2013-31 I.R.B. 120 2013-48, 2013-31 I.R.B. 120 2013-49, 2013-32 I.R.B. 127 2013-50, 2013-32 I.R.B. 133 2013-51, 2013-34 I.R.B. 153 2013-52, 2013-35 I.R.B. 159 2013-53, 2013-36 I.R.B. 173 2013-54, 2013-40 I.R.B. 287 2013-55, 2013-38 I.R.B. 207 2013-56, 2013-39 I.R.B. 262 2013-57, 2013-40 I.R.B. 293 2013-58, 2013-40 I.R.B. 294 2013-59, 2013-40 I.R.B. 297 2013-60, 2013-44 I.R.B. 431 2013-61, 2013-44 I.R.B. 432 2013-62, 2013-45 I.R.B. 466 2013-63, 2013-44 I.R.B. 436 2013-64, 2013-44 I.R.B. 438 2013-65, 2013-44 I.R.B. 440 2013-66, 2013-46 I.R.B. 498 2013-67, 2013-45 I.R.B. 470 2013-68, 2013-46 I.R.B. 501 2013-69, 2013-46 I.R.B. 503 2013-70, 2013-47 I.R.B. 528 2013-71, 2013-47 I.R.B. 532 2013-72, 2013-48 I.R.B. 592 2013-73, 2013-49 I.R.B. 598 2013-75, 2013-49 I.R.B. 599 2013-76, 2013-51 I.R.B. 769 2013-77, 2013-50 I.R.B. 632 2013-78, 2013-50 I.R.B. 633 2013-79, 2013-50 I.R.B. 653

Proposed Regulations

REG-124148-05, 2013-44 I.R.B. 444 REG-161948-05, 2013-44 I.R.B. 449 REG-148659-07, 2013-45 I.R.B. 473 REG-132251-11, 2013-37 I.R.B. 191 REG-148812-11, 2013-45 I.R.B. 484 REG-111753-12, 2013-40 I.R.B. 302 REG-112815-12, 2013-35 I.R.B. 162 REG-114122-12, 2013-35 I.R.B. 163 REG-136630-12, 2013-40 I.R.B. 303 REG-140789-12, 2013-32 I.R.B. 136 REG-144990-12, 2013-39 I.R.B. 264 REG-110732-13, 2013-43 I.R.B. 405 REG-111837-13, 2013-39 I.R.B. 266 REG-113792-13, 2013-38 I.R.B. 211 REG-115300-13, 2013-37 I.R.B. 197 REG-120927-13, 2013-49 I.R.B. 618 REG-130843-13, 2013-51 I.R.B. 771 REG-146620-13, 2013-50 I.R.B. 674

Revenue Procedures

2013-28, 2013-27 I.R.B. 28 2013-29, 2013-33 I.R.B. 141 2013-30, 2013-36 I.R.B. 173 2013-31, 2013-38 I.R.B. 208 2013-32, 2013-28 I.R.B. 55 2013-33, 2013-38 I.R.B. 209 2013-34, 2013-43 I.R.B. 398 2013-35, 2013-47 I.R.B. 537 2013-36, 2013-49 I.R.B. 602 2013-37, 2013-49 I.R.B. 612

Revenue Rulings

2013-13, 2013-32 I.R.B. 124 2013-15, 2013-28 I.R.B. 47 2013-16, 2013-40 I.R.B. 275 2013-17, 2013-38 I.R.B. 201 2013-18, 2013-37 I.R.B. 186 2013-19, 2013-39 I.R.B. 240 2013-20, 2013-40 I.R.B. 272 2013-21, 2013-43 I.R.B. 396 2013-22, 2013-46 I.R.B. 496 2013-23, 2013-48 I.R.B. 590 2013-24, 2013-49 I.R.B. 594 2013-26, 2013-50 I.R.B. 628 2013-27, 2013-51 I.R.B. 676

Treasury Decisions

9620, 2013-27 I.R.B. 1 9621, 2013-28 I.R.B. 49 9622, 2013-30 I.R.B. 64 9623, 2013-30 I.R.B. 73 9624, 2013-31 I.R.B. 86 9625, 2013-34 I.R.B. 147 9626, 2013-34 I.R.B. 149 9627, 2013-35 I.R.B. 156 9628, 2013-36 I.R.B. 169

Treasury Decisions—Continued

9629, 2013-37 I.R.B. 188 9630, 2013-38 I.R.B. 199 9631, 2013-38 I.R.B. 205 9632, 2013-39 I.R.B. 241 9633, 2013-39 I.R.B. 227 9634, 2013-40 I.R.B. 272 9635, 2013-40 I.R.B. 273 9636, 2013-43 I.R.B. 331 9637, 2013-44 I.R.B. 427 9638, 2013-46 I.R.B. 487 9639, 2013-48 I.R.B. 588 9640, 2013-48 I.R.B. 548 9641, 2013-50 I.R.B. 622 9642, 2013-51 I.R.B. 747 9643, 2013-51 I.R.B. 750 9644, 2013-51 I.R.B. 676 9645, 2013-51 I.R.B. 738 9646, 2013-50 I.R.B. 630

1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2013–1 through 2013–26 is in Internal Revenue Bulletin 2013–26, dated June 24, 2013.

December 16, 2013 ii Bulletin No. 2013–51

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2013–27 through 2013–51

Notices:

2004-23 Clarified by Notice 2013-57, 2013-40 I.R.B. 293

2004-50 Clarified by Notice 2013-57, 2013-40 I.R.B. 293

2005-70 Obsoleted by T.D. 9633 2013-39 I.R.B. 227

2006-09 Modified and superseded by Notice 2013-79, 2013-50 I.R.B. 653

2006-40 Superseded by Notice 2013-68, 2013-46 I.R.B. 501

2006-54 Proposed update and supersession to by Notice 2013-78, 2013-50 I.R.B. 633

2008-31 Modified and superseded by Notice 2013-79, 2013-50 I.R.B. 653

2009-41 Clarified and amplified by Notice 2013-70,

2009-53 Clarified and amplified by Notice 2013-70,

2012-74 Obsoleted by Notice 2013-51, 2013-34 I.R.B. 153

2013-16 Superseded by Notice 2013-55, 2013-38 I.R.B. 207

2013-29 Clarified by Notice 2013-60, 2013-44 I.R.B. 431

2013-36 Appendix updated by Notice 2013-55, 2013-38 I.R.B. 207

Superseded by Notice 2013-55, 2013-38 I.R.B. 207

2013-39 Amplified by Notice 2013-47, 2013-31 I.R.B. 120

2013-40 Amplified by Notice 2013-47, 2013-31 I.R.B. 120

Revenue Procedures:

81-60 Modified by Rev. Proc. 2013-32, 2013-28 I.R.B. 55

83-59 Modified by Rev. Proc. 2013-32, 2013-28 I.R.B. 55

86-42 Modified by Rev. Proc. 2013-32, 2013-28 I.R.B. 55

90-52 Modified by Rev. Proc. 2013-32, 2013-28 I.R.B. 55

96-30 Modified by Rev. Proc. 2013-32, 2013-28 I.R.B. 55

97-48 Situation 1 superseded, Situation 2 obsoleted by Rev. Proc. 2013-30, 2013-36 I.R.B. 173

2003-43 Modified and superseded by Rev. Proc. 2013-30, 2013-36 I.R.B. 173

2003-48 Obsoleted in part and superseded in part by Rev. Proc. 2013-32, 2013-28 I.R.B. 55

2003-61 Superseded by Rev. Proc. 2013-34, 2013-43 I.R.B. 398

2004-34 Modified and clarified by Rev. Proc. 2013-29, 2013-33 I.R.B. 141

2004-48 Modified and superseded by Rev. Proc. 2013-30, 2013-36 I.R.B. 173

2004-49 Sections 4.01 & 4.02 modified and superseded, Section 4.03 obsoleted by Rev. Proc. 2013-30, 2013-36 I.R.B. 173

2007-44 Modified by Ann. 2013-37, 2013-34 I.R.B. 155

2007-62 Modified and superseded by Rev. Proc. 2013-30, 2013-36 I.R.B. 173

2009-25 Pilot program discontinued by Rev. Proc. 2013-32, 2013-28 I.R.B. 55

Revenue Procedures—Continued:

2011-18 Modified and clarified by Rev. Proc. 2013-29, 2013-33 I.R.B. 141

2011-49 Modified by Ann. 2013-37, 2013-34 I.R.B. 155

2012-25 Obsoleted in part by Rev. Proc. 2013-28, 2013-27 I.R.B. 28

2013-1 Amplified and modified by Rev. Proc. 2013-32, 2013-28 I.R.B. 55

2013-3 Amplified and modified by Rev. Proc. 2013-32, 2013-28 I.R.B. 55

Proposed Regulations:

112815-12 Corrected by Ann. 2013-45, 2013-47 I.R.B. 546

Revenue Rulings:

58-66 Amplified and clarified by Rev. Rul. 2013-17, 2013-38 I.R.B. 201

2012-33 Supplemented and superseded by Rev. Rul. 2013-23, 2013-48 I.R.B. 590

2013-17 Supplemented by Notice 2013-61, 2013-44 I.R.B. 432

Treasury Decisions:

9610 Corrected by Ann. 2013-41, 2013-40 I.R.B. 322

9612 Corrected by Ann. 2013-35, 2013-27 I.R.B. 46

9622 Corrected by Ann. 2013-39, 2013-35 I.R.B. 167

9627 Corrected by Ann. 2013-44, 2013-37 I.R.B. 545

1A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2013–1 through 2013–26 is in Internal Revenue Bulletin 2013–26, dated June 24, 2013.

Bulletin No. 2013–51 iii December 16, 2013