Abbreviations
Internal Revenue Bulletin 2014-52 · 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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2014–52 i December 22, 2014
Numerical Finding List 1
Bulletins 2014–27 through 2014–52
Announcements:
2014-2, 2014-28 I.R.B. 120 2014-28, 2014-34 I.R.B. 391 2014-29, 2014-35 I.R.B. 452 2014-31, 2014-46 I.R.B. 827 2014-32, 2014-48 I.R.B. 907 2014-33, 2014-49 I.R.B. 916 2014-34, 2014-51 I.R.B. 949 2014-36, 2014-51 I.R.B. 950 2014-37, 2014-51 I.R.B. 951 2014-38, 2014-51 I.R.B. 951 2014-39, 2014-51 I.R.B. 953 2014-40, 2014-51 I.R.B. 953 2014-41, 2014-52 I.R.B. 979
Notices:
2014-40, 2014-27 I.R.B. 100 2014-41, 2014-27 I.R.B. 97 2014-42, 2014-34 I.R.B. 387 2014-43, 2014-31 I.R.B. 249 2014-44, 2014-32 I.R.B. 270 2014-45, 2014-34 I.R.B. 388 2014-46, 2014-36 I.R.B. 520 2014-47, 2014-36 I.R.B. 522 2014-48, 2014-36 I.R.B. 523 2014-49, 2014-41 I.R.B. 665 2014-50, 2014-40 I.R.B. 590 2014-51, 2014-40 I.R.B. 594 2014-52, 2014-42 I.R.B. 712 2014-53, 2014-43 I.R.B. 739 2014-54, 2014-41 I.R.B. 670 2014-55, 2014-41 I.R.B. 672 2014-56, 2014-41 I.R.B. 674 2014-57, 2014-42 I.R.B. 723 2014-58, 2014-44 I.R.B. 746 2014-59, 2014-44 I.R.B. 747 2014-60, 2014-43 I.R.B. 743 2014-61, 2014-43 I.R.B. 746 2014-62, 2014-44 I.R.B. 749 2014-63, 2014-45 I.R.B. 759 2014-64, 2014-45 I.R.B. 759 2014-65, 2014-47 I.R.B. 842 2014-66, 2014-46 I.R.B. 820 2014-67, 2014-46 I.R.B. 822 2014-68, 2014-47 I.R.B. 842 2014-69, 2014-48 I.R.B. 903 2014-70, 2014-48 I.R.B. 905 2014-71, 2014-49 I.R.B. 912 2014-73, 2014-49 I.R.B. 912 2014-74, 2014-50 I.R.B. 937 2014-76, 2014-50 I.R.B. 946 2014-77, 2014-52 I.R.B. 974
Proposed Regulations:
REG-151416-06, 2014-47 I.R.B. 870 REG-104579-13, 2014-33 I.R.B. 370 REG-120756-13, 2014-31 I.R.B. 252 REG-105067-14, 2014-34 I.R.B. 391 REG-110948-14, 2014-30 I.R.B. 239 REG-121542-14, 2014-28 I.R.B. 119 REG-107012-14, 2014-33 I.R.B. 371 REG-123286-14, 2014-33 I.R.B. 377 REG-209459-78, 2014-31 I.R.B. 253 REG-129507-14, 2014-38 I.R.B. 561 REG-129786-14, 2014-38 I.R.B. 562 REG-105739-11, 2014-41 I.R.B. 704 REG-136676-13, 2014-45 I.R.B. 814
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 2014-37, 2014-33 I.R.B. 363 2014-38, 2014-29 I.R.B. 132 2014-39, 2014-29 I.R.B. 151 2014-40, 2014-30 I.R.B. 229 2014-41, 2014-33 I.R.B. 364 2014-42, 2014-29 I.R.B. 193 2014-43, 2014-32 I.R.B. 273 2014-44, 2014-32 I.R.B. 274 2014-45, 2014-34 I.R.B. 388 2014-46, 2014-33 I.R.B. 367 2014-47, 2014-35 I.R.B. 393 2014-48, 2014-36 I.R.B. 527 2014-49, 2014-37 I.R.B. 535 2014-50, 2014-37 I.R.B. 540 2014-51, 2014-37 I.R.B. 543 2014-52, 2014-38 I.R.B. 560 2014-53, 2014-39 I.R.B. 573 2014-54, 2014-41 I.R.B. 675 2014-55, 2014-44 I.R.B. 753 2014-56, 2014-45 I.R.B. 762 2014-57, 2014-45 I.R.B. 777 2014-58, 2014-45 I.R.B. 793 2014-59, 2014-47 I.R.B. 843 2014-60, 2014-47 I.R.B. 854 2014-61, 2014-47 I.R.B. 860 2014-62, 2014-50 I.R.B. 948
Revenue Rulings:
2014-14, 2014-27 I.R.B. 12 2014-19, 2014-32 I.R.B. 266 2014-20, 2014-28 I.R.B. 101 2014-21, 2014-34 I.R.B. 381 2014-22, 2014-37 I.R.B. 523 2014-23, 2014-40 I.R.B. 575 2014-24, 2014-37 I.R.B. 529 2014-25, 2014-40 I.R.B. 574 2014-26, 2014-41 I.R.B. 663 2014-26, 2014-41 I.R.B. 663 2014-27, 2014-47 I.R.B. 832
Revenue Rulings—Continued:
2014-28, 2014-45 I.R.B. 756 2014-29, 2014-52 I.R.B. 960 2014-30, 2014-49 I.R.B. 910 2014-31, 2014-50 I.R.B. 935 2014-32, 2014-50 I.R.B. 917 2014-33, 2014-52 I.R.B. 957 2014-34, 2014-52 I.R.B. 954
Treasury Decisions:
9664, 2014-32 I.R.B. 254 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 9672, 2014-30 I.R.B. 196 9673, 2014-30 I.R.B. 212 9674, 2014-30 I.R.B. 225 9675, 2014-31 I.R.B. 242 9676, 2014-32 I.R.B. 260 9677, 2014-31 I.R.B. 241 9678, 2014-32 I.R.B. 262 9679, 2014-32 I.R.B. 267 9680, 2014-32 I.R.B. 254 9681, 2014-33 I.R.B. 340 9682, 2014-33 I.R.B. 342 9683, 2014-33 I.R.B. 330 9684, 2014-33 I.R.B. 345 9685, 2014-34 I.R.B. 379 9686, 2014-34 I.R.B. 382 9687, 2014-36 I.R.B. 486 9688, 2014-36 I.R.B. 482 9689, 2014-36 I.R.B. 456 9690, 2014-38 I.R.B. 548 9691, 2014-38 I.R.B. 547 9692, 2014-40 I.R.B. 574 9693, 2014-41 I.R.B. 596 9694, 2014-41 I.R.B. 626 9695, 2014-42 I.R.B. 707 9696, 2014-43 I.R.B. 727 9697, 2014-43 I.R.B. 729 9698, 2014-47 I.R.B. 836 9699, 2014-46 I.R.B. 818 9700, 2014-48 I.R.B. 897 9701, 2014-49 I.R.B. 908 9702, 2014-48 I.R.B. 899 9704, 2014-50 I.R.B. 922
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.
December 22, 2014 ii Bulletin No. 2014–52
Finding List of Current Actions on Previously Published Items 1
Bulletins 2014–27 through 2014–52
Announcements:
2008-87 Supplemented by Ann. 2014-33, 2014-49 I.R.B. 916
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
2013-12 Supplemented by Ann. 2014-33, 2014-49 I.R.B. 916
2010-41 Obsoleted by Rev. Proc. 2014-43, 2014-32 I.R.B. 273
Proposed Regulations:
84-102 Obsoleted by REG-151416-06 2014-47 I.R.B. 870
Revenue Procedures:
1981-38 Superseded by Rev. Proc. 2014-42, 2014-29 I.R.B. 193
93-37 Modified and Superseded by Rev. Proc. 2014-43, 2014-32 I.R.B. 273
1981-38 Modified by Rev. Proc. 2014-42, 2014-29 I.R.B. 193
2000-12 Superseded by Rev. Proc. 2014-39, 2014-29 I.R.B. 151
2002-23 Superseded by Rev. Proc. 2014-55, 2014-44 I.R.B. 753
2002-55 Revoked by Rev. Proc. 2014-39, 2014-29 I.R.B. 151
2003-64 Superseded by Rev. Proc. 2014-47, 2014-35 I.R.B. 393
Revenue Procedures—Continued:
2003-75 Superseded by Rev. Proc. 2014-55, 2014-44 I.R.B. 753
2004-21 Superseded by Rev. Proc. 2014-47, 2014-35 I.R.B. 393
2005-77 Superseded by Rev. Proc. 2014-47, 2014-35 I.R.B. 393
2011-14 Modified by Rev. Proc. 2014-48, 2014-36 I.R.B. 527
2011-14 Modified by Rev. Proc. 2014-54, 2014-41 I.R.B. 675
2011-16 Superseded by Rev. Proc. 2014-51, 2014-37 I.R.B. 543
2011-16 Modified by Rev. Proc. 2014-51, 2014-51 I.R.B. 543
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
2014-4 Amplified by Rev. Proc. 2014-40, 2014-30 I.R.B. 229
2014-4 Modified by Rev. Proc. 2014-41, 2014-41 I.R.B. 675
2014-5 Amplified by Rev. Proc. 2014-40, 2014-30 I.R.B. 229
2014-8 Amplified by Rev. Proc. 2014-40, 2014-30 I.R.B. 229
2014-9 Amplified by Rev. Proc. 2014-40, 2014-30 I.R.B. 229
2014-10 Amplified by Rev. Proc. 2014-40, 2014-30 I.R.B. 229
Revenue Procedures—Continued:
2014-13 Modified by Rev. Proc. 2014-38, 2014-29 I.R.B. 132
2014-13 Superseded by Rev. Proc. 2014-38, 2014-29 I.R.B. 132
2014-16 Superseded by Rev. Proc. 2014-51, 2014-37 I.R.B. 543
2014-16 Modified by Rev. Proc. 2014-51, 2014-37 I.R.B. 543
2014-12 Modified by Rev. Proc. 2014-54, 2014-41 I.R.B. 675
2014-17 Modified by Rev. Proc. 2014-54, 2014-41 I.R.B. 675
Revenue Rulings:
2006-57 Modified by Rev. Rul. 2014-32, 2014-50 I.R.B. 917
2006-57 Superseded by Rev. Rul. 2014-32, 2014-50 I.R.B. 917
2008-40 Modified by Rev. Rul. 2014-24, 2014-37 I.R.B. 529
2011-1 Modified by Rev. Rul. 2014-24, 2014-37 I.R.B. 529
2012-6 Modified by Rev. Rul. 2014-24, 2014-37 I.R.B. 529
2013-23 Superseded by Rev. Rul. 2014-30, 2014-49 I.R.B. 910
2013-23 Supplemented by Rev. Rul. 2014-30, 2014-49 I.R.B. 910
2014-27 Modified by Rev. Rul. 2014-33, 2014-52 I.R.B. 957
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. 2014–52 iii December 22, 2014
Notices:
2009-68 Modified by Notice 2014-74, 2014-50 I.R.B. 937
2010-62 Amplified by Notice 2014-58, 2014-44 I.R.B. 746
2013-1 Modified by Notice 2014-61, 2014-43 I.R.B. 746
2013-1 Superseded by Notice 2014-61, 2014-43 I.R.B. 746
2013-11 Modified by Notice 2014-48, 2014-36 I.R.B. 523
2013-23 Modified by Notice 2014-48, 2014-36 I.R.B. 523
2013-28 Modified by Notice 2014-48, 2014-36 I.R.B. 523
2013-29 Modified by Notice 2014-46, 2014-36 I.R.B. 520
2013-29 Clarified by Notice 2014-46, 2014-36 I.R.B. 520
2013-32 Modified by Notice 2014-48, 2014-36 I.R.B. 523
2013-37 Modified by Notice 2014-48, 2014-36 I.R.B. 523
2013-38 Superseded by Notice 2014-61, 2014-43 I.R.B. 746
2013-51 Obsoleted by Notice 2014-42, 2014-34 I.R.B. 387
2013-60 Modified by Notice 2014-46, 2014-36 I.R.B. 520
2013-60 Clarified by Notice 2014-46, 2014-36 I.R.B. 520
2013-65 Superseded by Notice 2014-57, 2014-42 I.R.B. 723
Notices—Continued:
2013-38 Superseded by Notice 2014-61, 2014-43 I.R.B. 746
2014-44 Supplemented by Notice 2014-45, 2014-34 I.R.B. 388
Treasury Decisions:
2005-47 Obsoleted by T.D. 9668 2014-27 I.R.B. 1
2010-51 Obsoleted by T.D. 9684 2014-33 I.R.B. 345
2010-71 Obsoleted by T.D. 9684 2014-33 I.R.B. 345
2011-6 Obsoleted by T.D. 9684 2014-33 I.R.B. 345
2011-9 Obsoleted by T.D. 9684 2014-33 I.R.B. 345
December 22, 2014 iv Bulletin No. 2014–52
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