Abbreviations
Internal Revenue Bulletin 2017-44 · 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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2017–44 i October 30, 2017
Numerical Finding List 1
Bulletin 2017–27 through 2017–44
Action on Decision:
2017-5, 2017-27 I.R.B. 1 2017-6, 2017-33 I.R.B. 194 2017-7, 2017-42 I.R.B. 311
Announcements:
2017-05, 2017-27 I.R.B. 5 2017-08, 2017-28 I.R.B. 9 2017-09, 2017-35 I.R.B. 219 2017-10, 2017-33 I.R.B. 210 2017-11, 2017-39 I.R.B. 255 2017-12, 2017-38 I.R.B. 238 2017-13, 2017-40 I.R.B. 271
Notices:
2017-36, 2017-33 I.R.B. 208 2017-37, 2017-29 I.R.B. 89 2017-38, 2017-30 I.R.B. 147 2017-39, 2017-31 I.R.B. 150 2017-40, 2017-32 I.R.B. 190 2017-41, 2017-34 I.R.B. 211 2017-42, 2017-34 I.R.B. 212 2017-43, 2017-36 I.R.B. 224 2017-44, 2017-36 I.R.B. 226 2017-45, 2017-38 I.R.B. 232 2017-46, 2017-41 I.R.B. 275 2017-47, 2017-38 I.R.B. 232 2017-48, 2017-39 I.R.B. 254 2017-49, 2017-40 I.R.B. 258 2017-50, 2017-41 I.R.B. 280 2017-51, 2017-40 I.R.B. 260 2017-52, 2017-40 I.R.B. 262 2017-53, 2017-42 I.R.B. 318 2017-54, 2017-42 I.R.B. 321 2017-55, 2017-42 I.R.B. 324 2017-56, 2017-43 I.R.B. 365 2017-57, 2017-42 I.R.B. 324 2017-58, 2017-42 I.R.B. 326 2017-60, 2017-43 I.R.B. 365 2017-61, 2017-43 I.R.B. 371 2017-62, 2017-44 I.R.B. 460 2017-63, 2017-44 I.R.B. 460
Proposed Regulations:
REG-128841-07, 2017-42 I.R.B. 327 REG-139633-08, 2017-31 I.R.B. 175 REG-128483-15, 2017-32 I.R.B. 191 REG-136118-15, 2017-28 I.R.B. 9 REG-105004-16, 2017-41 I.R.B. 295 REG-125374-16, 2017-41 I.R.B. 300 REG-115615-17, 2017-44 I.R.B. 463 REG-129631-17, 2017-44 I.R.B. 464
Revenue Procedures:
2017-41, 2017-29 I.R.B. 92 2017-42, 2017-29 I.R.B. 124 2017-43, 2017-31 I.R.B. 153 2017-44, 2017-35 I.R.B. 216 2017-45, 2017-35 I.R.B. 216 2017-46, 2017-43 I.R.B. 372 2017-47, 2017-38 I.R.B. 233 2017-48, 2017-36 I.R.B. 229 2017-50, 2017-37 I.R.B. 230 2017-52, 2017-41 I.R.B. 283 2017-53, 2017-40 I.R.B. 263 2017-54, 2017-42 I.R.B. 336 2017-55, 2017-43 I.R.B. 373 2017-56, 2017-44 I.R.B. 465 2017-57, 2017-44 I.R.B. 474
Revenue Rulings:
2017-14, 2017-27 I.R.B. 2 2017-15, 2017-32 I.R.B. 176 2017-16, 2017-35 I.R.B. 215 2017-17, 2017-36 I.R.B. 222 2017-18, 2017-39 I.R.B. 239 2017-19, 2017-40 I.R.B. 257 2017-20, 2017-41 I.R.B. 273
Treasury Decisions:
9819, 2017-29 I.R.B. 85 9820, 2017-32 I.R.B. 178 9821, 2017-32 I.R.B. 181 9822, 2017-33 I.R.B. 195 9823, 2017-33 I.R.B. 206 9824, 2017-42 I.R.B. 312 9827, 2017-44 I.R.B. 382 9828, 2017-44 I.R.B. 431
1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2017–01 through 2017–26 is in Internal Revenue Bulletin 2017–26, dated June 27, 2017.
October 30, 2017 ii Bulletin No. 2017–44
Finding List of Current Actions on Previously Published Items 1
Bulletin 2017–27 through 2017–44
Notices:
2015-77 Amplified by Notice 2017-40, 2017-32 I.R.B. 190
2017-10 Modified by Notice 2017-58, 2017-42 I.R.B. 326
2017-29 Modified by Notice 2017-58, 2017-42 I.R.B. 326
Revenue Procedures:
2016-27 Modified by Rev. Proc. 2017-43, 2017-31 I.R.B. 153
2016-27 Superseded by Rev. Proc. 2017-43, 2017-31 I.R.B. 153
2016-48 Superseded by Rev. Proc. 2017-48, 2017-36 I.R.B. 232
1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2017–01 through 2017–26 is in Internal Revenue Bulletin 2017–26, dated June 27, 2017.
Bulletin No. 2017–44 iii October 30, 2017
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