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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2018–23 i June 4, 2018

Numerical Finding List ¹

Bulletin 2018–1 through 2018–23

Announcements:

2018-01, 2018-9 I.R.B. 387 2018-02, 2018-9 I.R.B. 387 2018-03, 2018-9 I.R.B. 387 2018-04, 2018-10 I.R.B. 401 2018-05, 2018-13 I.R.B. 461 2018-07, 2018-16 I.R.B. 503 2018-08, 2018-19 I.R.B. 552

Notices:

2018-01, 2018-3 I.R.B. 285 2018-02, 2018-2 I.R.B. 281 2018-03, 2018-2 I.R.B. 285 2018-05, 2018-6 I.R.B. 341 2018-06, 2018-3 I.R.B. 300 2018-07, 2018-4 I.R.B. 317 2018-08, 2018-7 I.R.B. 352 2018-10, 2018-8 I.R.B. 359 2018-11, 2018-11 I.R.B. 425 2018-12, 2018-12 I.R.B. 441 2018-13, 2018-6 I.R.B. 341 2018-14, 2018-7 I.R.B. 353 2018-15, 2018-9 I.R.B. 376 2018-16, 2018-10 I.R.B. 390 2018-17, 2018-9 I.R.B. 376 2018-18, 2018-12 I.R.B. 443 2018-19, 2018-12 I.R.B. 443 2018-20, 2018-12 I.R.B. 444 2018-21, 2018-15 I.R.B. 472 2018-22, 2018-14 I.R.B. 464 2018-23, 2018-15 I.R.B. 474 2018-24, 2018-17 I.R.B. 507 2018-25, 2018-15 I.R.B. 476 2018-26, 2018-16 I.R.B. 480 2018-27, 2018-20 I.R.B. 580 2018-28, 2018-16 I.R.B. 492 2018-29, 2018-16 I.R.B. 495 2018-30, 2018-21 I.R.B. 610 2018-31, 2018-16 I.R.B. 501 2018-32, 2018-17 I.R.B. 507 2018-33, 2018-17 I.R.B. 508 2018-34, 2018-19 I.R.B. 549 2018-35, 2018-18 I.R.B. 520 2018-36, 2018-20 I.R.B. 582 2018-37, 2018-18 I.R.B. 521 2018-38, 2018-18 I.R.B. 522 2018-39, 2018-20 I.R.B. 582 2018-40, 2018-20 I.R.B. 583 2018-41, 2018-20 I.R.B. 584 2018-43, 2018-20 I.R.B. 590 2018-44, 2018-21 I.R.B. 611 2018-45, 2018-21 I.R.B. 620 2018-46, 2018-21 I.R.B. 621 2018-47, 2018-21 I.R.B. 621

Notices:—Continued

2018-49, 2018-22 I.R.B. 624 2018-50, 2018-22 I.R.B. 626 2018-51, 2018-22 I.R.B. 628 2018-52, 2018-22 I.R.B. 629 2018-53, 2018-22 I.R.B. 631

Proposed Regulations:

REG-119514-15, 2018-04 I.R.B. 325 REG-129260-16, 2018-14 I.R.B. 470 REG-118067-17, 2018-08 I.R.B. 360 REG-132197-17, 2018-10 I.R.B. 404 REG-132197-17, 2018-10 I.R.B. 404 REG-132434-17, 2018-16 I.R.B. 503

Revenue Procedures:

2018-1, 2018-1 I.R.B. 1 2018-2, 2018-1 I.R.B. 106 2018-3, 2018-1 I.R.B. 130 2018-4, 2018-1 I.R.B. 146 2018-5, 2018-1 I.R.B. 244 2018-7, 2018-1 I.R.B. 282 2018-8, 2018-2 I.R.B. 286 2018-9, 2018-2 I.R.B. 290 2018-10, 2018-7 I.R.B. 355 2018-11, 2018-5 I.R.B. 334 2018-12, 2018-6 I.R.B. 349 2018-13, 2018-7 I.R.B. 356 2018-14, 2018-9 I.R.B. 378 2018-15, 2018-9 I.R.B. 379 2018-16, 2018-9 I.R.B. 383 2018-17, 2018-9 I.R.B. 384 2018-18, 2018-10 I.R.B. 392 2018-19, 2018-14 I.R.B. 466 2018-20, 2018-11 I.R.B. 427 2018-21, 2018-14 I.R.B. 467 2018-22, 2018-18 I.R.B. 524 2018-23, 2018-17 I.R.B. 516 2018-24, 2018-18 I.R.B. 525 2018-25, 2018-18 I.R.B. 543 2018-26, 2018-18 I.R.B. 546 2018-27, 2018-20 I.R.B. 591 2018-28, 2018-20 I.R.B. 592 2018-29, 2018-22 I.R.B. 634 2018-30, 2018-21 I.R.B. 622 2018-31, 2018-22 I.R.B. 637 2018-32, 2018-23 I.R.B. 739 2018-33, 2018-22 I.R.B. 734 2018-34, 2018-23 I.R.B. 748

Revenue Rulings:

2018-01, 2018-2 I.R.B. 275 2018-02, 2018-2 I.R.B. 277 2018-03, 2018-2 I.R.B. 278 2018-04, 2018-4 I.R.B. 304 2018-05, 2018-6 I.R.B. 339 2018-06, 2018-10 I.R.B. 388

2018-07, 2018-13 I.R.B. 445 2018-09, 2018-14 I.R.B. 462 2018-10, 2018-16 I.R.B. 477 2018-11, 2018-18 I.R.B. 518 2018-12, 2018-20 I.R.B. 575 2018-13, 2018-20 I.R.B. 576 2018-14, 2018-23 I.R.B. 736 2018-15, 2018-23 I.R.B. 736 2018-16, 2018-23 I.R.B. 737

Treasury Decisions:

9829, 2018-04 I.R.B. 308 9830, 2018-11 I.R.B. 423 9831, 2018-13 I.R.B. 459 9832, 2018-16 I.R.B. 477

1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2017–27 through 2017–52 is in Internal Revenue Bulletin 2017–52, dated December 27, 2017.

June 4, 2018 ii Bulletin No. 2018–23

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2018–1 through 2018–23

Notices:

2003-65 Modified by Notice 2018-30, 2018-21 I.R.B. 610

1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2017–27 through 2017–52 is in Internal Revenue Bulletin 2017–52, dated December 27, 2017.

Bulletin No. 2018–23 iii June 4, 2018