Abbreviations
Internal Revenue Bulletin 2014-22 · 2026-10-03 edition · updated 2026-10-04 · United States
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.
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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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 sub
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.
stance 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.
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.
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. 2014–22 i May 27, 2014
Numerical Finding List 1
Bulletins 2014–1 through 2014–22
Announcements
2014-1, 2014-2 I.R.B. 393 2014-2, 2014-4 I.R.B. 448 2014-4, 2014-7 I.R.B. 523 2014-05, 2014-6 I.R.B. 507 2014-06, 2014-6 I.R.B. 508 2014-07, 2014-6 I.R.B. 508 2014-08, 2014-6 I.R.B. 508 2014-09, 2014-6 I.R.B. 508 2014-10, 2014-6 I.R.B. 508 2014-11, 2014-6 I.R.B. 508 2014-12, 2014-6 I.R.B. 509 2014-13, 2014-10 I.R.B. 620 2014-14, 2014-16 I.R.B. 948 2014-15, 2014-16 I.R.B. 973 2014-16, 2014-17 I.R.B. 983 2014-17, 2014-18 I.R.B. 1007 2014-18, 2014-17 I.R.B. 983 2014-19, 2014-17 I.R.B. 984 2014-20, 2014-20 I.R.B. 1027 2014-21, 2014-20 I.R.B. 1030 2014-22, 2014-22 I.R.B. 1066 2014-23, 2014-22 I.R.B. 1067
Notices
2014-1, 2014-2 I.R.B. 270 2014-2, 2014-3 I.R.B. 407 2014-3, 2014-3 I.R.B. 408 2014-4, 2014-2 I.R.B. 274 2014-5, 2014-2 I.R.B. 276 2014-6, 2014-2 I.R.B. 279 2014-7, 2014-4 I.R.B. 445 2014-8, 2014-5 I.R.B. 452 2014-9, 2014-5 I.R.B. 455 2014-10, 2014-9 I.R.B. 605 2014-11, 2014-13 I.R.B. 880 2014-12, 2014-9 I.R.B. 606 2014-13, 2014-10 I.R.B. 616 2014-14, 2014-13 I.R.B. 881 2014-15, 2014-12 I.R.B. 661 2014-16, 2014-14 I.R.B. 920 2014-17, 2014-13 I.R.B. 881 2014-18, 2014-15 I.R.B. 926 2014-19, 2014-17 I.R.B. 979 2014-20, 2014-16 I.R.B. 937 2014-21, 2014-16 I.R.B. 938 2014-22, 2014-16 I.R.B. 940 2014-23, 2014-16 I.R.B. 942 2014-24, 2014-16 I.R.B. 942 2014-25, 2014-17 I.R.B. 981 2014-27, 2014-18 I.R.B. 987 2014-28, 2014-18 I.R.B. 990 2014-29, 2014-18 I.R.B. 991 2014-31, 2014-20 I.R.B. 1006
Notice—Continued
2014-32, 2014-20 I.R.B. 1006 2014-33, 2014-21 I.R.B. 1033 2014-36, 2014-22 I.R.B. 1058
Proposed Regulations
REG-154890-03, 2014-6 I.R.B. 504 REG-159420-04, 2014-2 I.R.B. 374 REG-144468-05, 2014-6 I.R.B. 474 REG-163195-05, 2014-15 I.R.B. 930 REG-119305-11, 2014-8 I.R.B. 524 REG-140974-11, 2014-3 I.R.B. 438 REG-121534-12, 2014-6 I.R.B. 473 REG-122706-12, 2014-11 I.R.B. 647 REG-134361-12, 2014-13 I.R.B. 895 REG-136984-12, 2014-2 I.R.B. 378 REG-113350-13, 2014-3 I.R.B. 440 REG-130967-13, 2014-13 I.R.B. 884 REG-131239-13, 2014-22 I.R.B. 1064 REG-141036-13, 2014-7 I.R.B. 516 REG-143172-13, 2014-2 I.R.B. 383 REG-108641-14, 2014-15 I.R.B. 928
Revenue Procedures
2014-1, 2014-1 I.R.B. 1 2014-2, 2014-1 I.R.B. 90 2014-3, 2014-1 I.R.B. 111 2014-4, 2014-1 I.R.B. 125 2014-5, 2014-1 I.R.B. 169 2014-6, 2014-1 I.R.B. 198 2014-7, 2014-1 I.R.B. 238 2014-8, 2014-1 I.R.B. 242 2014-9, 2014-2 I.R.B. 281 2014-10, 2014-2 I.R.B. 293 2014-11, 2014-3 I.R.B. 411 2014-12, 2014-3 I.R.B. 415 2014-13, 2014-3 I.R.B. 419 2014-14, 2014-2 I.R.B. 295 2014-15, 2014-5 I.R.B. 456 2014-16, 2014-9 I.R.B. 606 2014-17, 2014-12 I.R.B. 661 2014-18, 2014-7 I.R.B. 513 2014-19, 2014-10 I.R.B. 619 2014-20, 2014-9 I.R.B. 614 2014-21, 2014-11 I.R.B. 641 2014-22, 2014-11 I.R.B. 646 2014-23, 2014-12 I.R.B. 685 2014-24, 2014-13 I.R.B. 879 2014-25, 2014-15 I.R.B. 927 2014-28, 2014-16 I.R.B. 944 2014-30, 2014-20 I.R.B. 1009 2014-31, 2014-20 I.R.B. 1009 2014-33, 2014-22 I.R.B. 1060
Revenue Rulings
2014-1, 2014-2 I.R.B. 263 2014-2, 2014-2 I.R.B. 255
Revenue Rulings—Continued
2014-3, 2014-2 I.R.B. 259 2014-4, 2014-5 I.R.B. 449 2014-6, 2014-7 I.R.B. 510 2014-8, 2014-11 I.R.B. 624 2014-9, 2014-17 I.R.B. 975 2014-10, 2014-14 I.R.B. 906 2014-11, 2014-14 I.R.B. 906 2014-12, 2014-15 I.R.B. 923 2014-13, 2014-19 I.R.B. 1003
Treasury Decisions
9649, 2014-2 I.R.B. 265 9650, 2014-3 I.R.B. 394 9651, 2014-4 I.R.B. 441 9652, 2014-12 I.R.B. 655 9653, 2014-6 I.R.B. 460 9654, 2014-6 I.R.B. 461 9655, 2014-9 I.R.B. 541 9656, 2014-11 I.R.B. 626 9657, 2014-13 I.R.B. 687 9658, 2014-13 I.R.B. 748 9659, 2014-12 I.R.B. 653 9660, 2014-13 I.R.B. 842 9661, 2014-13 I.R.B. 855 9662, 2014-16 I.R.B. 933 9663, 2014-22 I.R.B. 1038 9664, 2014-22 I.R.B. 1045 9665, 2014-22 I.R.B. 1050
1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2013–27 through 2013–52 is in Internal Revenue Bulletin 2013–52, dated December 23, 2013.
May 27, 2014 ii Bulletin No. 2014–22
Finding List of Current Actions on Previously Published Items 1
Bulletins 2014–1 through 2014–22
Announcements:
2007-44 Modified by Ann. 2014-4, 2014-7 I.R.B. 523
2011-49 Modified by Ann. 2014-4, 2014-7 I.R.B. 523
Notices:
2003-37 Obsoleted by REG-163195-05 2014-15 I.R.B. 930
2006-87, 2006-2 C.B. 766 Superseded by Notice 2014-29, 2014-18 I.R.B. 991
2006-109 Modified by Notice 2014-4, 2014-2 I.R.B. 274
2007-25, 2007-1 C.B. 760 Superseded by Notice 2014-29, 2014-18 I.R.B. 991
2007-59 Obsoleted by REG-163195-05 2014-15 I.R.B. 930
2007-77, 2007-2 C.B. 735 Superseded by Notice 2014-29, 2014-18 I.R.B. 991
2008-107, 2008-2 C.B. 1266 Superseded by Notice 2014-29, 2014-18 I.R.B. 991
2009-78 Superseded by T.D. 9654 2014-6 I.R.B. 461
2010-27, 2010-1 C.B. 531 Superseded by Notice 2014-29, 2014-18 I.R.B. 991
2010-27, 2010-1 C.B. 531 Superseded by Notice 2014-29, 2014-18 I.R.B. 991
2013-1 Modified by Notice 2014-22, 2014-16 I.R.B. 940
Notices—Continued:
2013-13 Obsoleted by REG-163195-05 2014-15 I.R.B. 930
2013-17 Amplified by Notice 2014-1, 2014-2 I.R.B. 270
Revenue Procedures:
2003-49 Modified and superseded by Rev. Proc. 2014-14, 2014-2 I.R.B. 295
2004-42 Obsoleted by REG-163195-05 2014-15 I.R.B. 930
2004-43 Obsoleted by REG-163195-05 2014-15 I.R.B. 930
2011-4 Modified by Rev. Proc. 2014-17, 2014-12 I.R.B. 661
2011-14 Modified by Rev. Proc. 2014-16, 2014-9 I.R.B. 606
2011-14 Clarified by Rev. Proc. 2014-16, 2014-9 I.R.B. 606
2011-14 Modified by Rev. Proc. 2014-17, 2014-12 I.R.B. 661
2011-14 Modified by Rev. Proc. 2014-33, 2014-22 I.R.B. 1060
2011-44 Modified and Superseded by Rev. Proc. 2014-11, 2014-3 I.R.B. 411
2011-49 Modified by Rev. Proc. 2014-6, 2014-1 I.R.B. 198
2012-14 Modified by Rev. Proc. 2014-17, 2014-12 I.R.B. 661
2012-19 Modified by Rev. Proc. 2014-16, 2014-9 I.R.B. 606
Revenue Procedures—Continued:
2012-19 Superseded by Rev. Proc. 2014-16, 2014-9 I.R.B. 606
2012-20 Modified by Rev. Proc. 2014-17, 2014-12 I.R.B. 661
2012-20 Superseded by Rev. Proc. 2014-17, 2014-12 I.R.B. 661
2013-1 Superseded by Rev. Proc. 2014-1, 2014-1 I.R.B. 1
2013-2 Superseded by Rev. Proc. 2014-2, 2014-1 I.R.B. 90
2013-3 Superseded by Rev. Proc. 2014-3, 2014-1 I.R.B. 111
2013-4 Superseded by Rev. Proc. 2014-4, 2014-1 I.R.B. 125
2013-5 Superseded by Rev. Proc. 2014-5, 2014-1 I.R.B. 169
2013-6 Superseded by Rev. Proc. 2014-6, 2014-1 I.R.B. 198
2013-7 Superseded by Rev. Proc. 2014-7, 2014-1 I.R.B. 238
2013-8 Superseded by Rev. Proc. 2014-8, 2014-1 I.R.B. 242
2013-9 Superseded by Rev. Proc. 2014-9, 2014-2 I.R.B. 281
2013-10 Superseded by Rev. Proc. 2014-10, 2014-2 I.R.B. 293
2013-22 Modified by Rev. Proc. 2014-28, 2014-16 I.R.B. 944
2013-24 Obsoleted by Rev. Proc. 2014-23, 2014-12 I.R.B. 685
1A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2013–27 through 2013–52 is in Internal Revenue Bulletin 2013–52, dated December 23, 2013.
Bulletin No. 2014–22 iii May 27, 2014
Revenue Procedures—Continued:
2013-27 Obsoleted by Rev. Proc. 2014-23, 2014-12 I.R.B. 685
2013-28 Obsoleted by Rev. Proc. 2014-31, 2014-20 I.R.B. 1009
2013-32 Superseded in part by Rev. Proc. 2014-1,, and 2014-1 I.R.B. 1
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