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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2015–5 i February 2, 2015

Numerical Finding List ¹

Bulletin 2015–1 through 2015–5

Announcements:

2015-2, 2015-3 I.R.B. 324 2015-3, 2015-3 I.R.B. 328 2015-4, 2015-5 I.R.B. 565

Proposed Regulations:

REG-109187-11, 2015-2 I.R.B. 277 REG-132751-14, 2015-2 I.R.B. 279 REG-145878-14, 2015-2 I.R.B. 290 REG-153656-3, 2015-5 I.R.B. 566

Notices:

2015-1, 2015-2 I.R.B. 249 2015-2, 2015-4 I.R.B. 334 2015-4, 2015-5 I.R.B. 407 2015-5, 2015-5 I.R.B. 408 2015-6, 2015-5 I.R.B. 412

Revenue Procedures:

2015-1, 2015-1 I.R.B. 1 2015-2, 2015-1 I.R.B. 105 2015-3, 2015-1 I.R.B. 129 2015-4, 2015-1 I.R.B. 144 2015-5, 2015-1 I.R.B. 186 2015-6, 2015-1 I.R.B. 194 2015-7, 2015-1 I.R.B. 231 2015-8, 2015-1 I.R.B. 235 2015-9, 2015-2 I.R.B. 249 2015-10, 2015-2 I.R.B. 261 2015-12, 2015-2 I.R.B. 265 2015-13, 2015-5 I.R.B. 419 2015-14, 2015-5 I.R.B. 450 2015-15, 2015-5 I.R.B. 564

Revenue Rulings:

2015-1, 2015-4 I.R.B. 331 2015-2, 2015-3 I.R.B. 321

Treasury Decisions:

9707, 2015-2 I.R.B. 247 9708, 2015-5 I.R.B. 337

1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2014–27 through 2014–52 is in Internal Revenue Bulletin 2014–52, dated December 28, 2014.

February 2, 2015 ii Bulletin No. 2015–5

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2015–1 through 2015–5

Announcements:

2010-3 Amplified by Ann. 2015-3, 2015-3 I.R.B. 328

Revenue Procedures:

2014-01 Superseded by Rev. Proc. 2015-01, 2015-01 I.R.B. 1

2014-02 Superseded by Rev. Proc. 2015-02, 2015-01 I.R.B. 105

2014-03 Superseded by Rev. Proc. 2015-03, 2015-01 I.R.B. 129

2014-04 Superseded by Rev. Proc. 2015-04, 2015-01 I.R.B. 144

2014-05 Superseded by Rev. Proc. 2015-05, 2015-01 I.R.B. 186

2014-06 Superseded by Rev. Proc. 2015-06, 2015-01 I.R.B. 194

2014-07 Superseded by Rev. Proc. 2015-07, 2015-01 I.R.B. 231

2014-08 Superseded by Rev. Proc. 2015-08, 2015-01 I.R.B. 235

2014-10 Superseded by Rev. Proc. 2015-10, 2015-2 I.R.B. 261

2003-63 Superseded by Rev. Proc. 2015-12, 2015-2 I.R.B. 265

2011-14 Modified by Rev. Proc. 2015-12, 2015-2 I.R.B. 265

2011-14 Modified by Rev. Proc. 2015-13, 2015-5 I.R.B. 419

Revenue Procedures—Continued:

2011-14 Amplified by Rev. Proc. 2015-13, 2015-5 I.R.B. 419

2011-14 Clarified by Rev. Proc. 2015-13, 2015-5 I.R.B. 419

1997-27 Clarified by Rev. Proc. 2015-13, 2015-5 I.R.B. 419

1997-27 Modified by Rev. Proc. 2015-13, 2015-5 I.R.B. 419

Revenue Rulings:

92-19 Supplemented by Rev. Rul. 2015-02, 2015-3 I.R.B. 321

1A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2014–27 through 2014–52 is in Internal Revenue Bulletin 2014–52, dated December 28, 2014.

Bulletin No. 2015–5 iii February 2, 2015