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.

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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2014–29 i July 14, 2014

Numerical Finding List ¹

Bulletins 2014–27 through 2014–29

Announcements:

2014-2, 2014-28 I.R.B. 120

Notices:

2014-40, 2014-27 I.R.B. 100 2014-41, 2014-27 I.R.B. 97

Proposed Regulations:

REG-121542-14, 2014-28 I.R.B. 119

Revenue Procedures:

2014-26, 2014-27 I.R.B. 26 2014-27, 2014-27 I.R.B. 41 2014-29, 2014-28 I.R.B. 105 2014-38, 2014-29 I.R.B. 131 2014-39, 2014-29 I.R.B. 150 2014-42, 2014-29 I.R.B. 192

Revenue Rulings:

2014-14, 2014-27 I.R.B. 12 2014-20, 2014-28 I.R.B. 101

Treasury Decisions:

9668, 2014-27 I.R.B. 1 9669, 2014-28 I.R.B. 103 9670, 2014-29 I.R.B. 121 9671, 2014-29 I.R.B. 124

1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2014–01 through 2014–26 is in Internal Revenue Bulletin 2014–26, dated June 30, 2014.

July 14, 2014 ii Bulletin No. 2014–29

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2014–27 through 2014–29

Announcements:

2012-11 Supplemented by Ann. 2014-2, 2014-28 I.R.B. 120

2013-11 Supplemented by Ann. 2014-2, 2014-28 I.R.B. 120

Revenue Procedures:

1981-38 Superseded by Rev. Proc. 2014-42, 2014-29 I.R.B. 192

1981-38 Modified by Rev. Proc. 2014-42, 2014-29 I.R.B. 192

2000-12 Superseded by Rev. Proc. 2014-39, 2014-29 I.R.B. 150

2002-55 Revoked by Rev. Proc. 2014-39, 2014-29 I.R.B. 150

2012-38 Superseded by Rev. Proc. 2014-27, 2014-27 I.R.B. 26

2012-46 Superseded by Rev. Proc. 2014-26, 2014-27 I.R.B. 41

2014-13 Modified by Rev. Proc. 2014-38, 2014-29 I.R.B. 131

2014-13 Superseded by Rev. Proc. 2014-38, 2014-29 I.R.B. 131

Treasury Decision:

2005-47 Obsoleted by T.D. 9668 2014-27 I.R.B. 1

1A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2014–01 through 2014–26 is in Internal Revenue Bulletin 2014–26, dated June 30, 2014.

Bulletin No. 2014–29 iii July 14, 2014