Abbreviations
Internal Revenue Bulletin 2018-42 · 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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2018–42 i October 15, 2018
Numerical Finding List 1
Bulletin 2018–27 through 2018–42
Announcements:
2018-09, 2018-28 I.R.B. 206 2018-12, 2018-30 I.R.B. 232
Notices:
2018-48, 2018-28 I.R.B. 9 2018-56, 2018-27 I.R.B. 3 2018-58, 2018-33 I.R.B. 305 2018-59, 2018-28 I.R.B. 196 2018-60, 2018-31 I.R.B. 275 2018-61, 2018-31 I.R.B. 278 2018-62, 2018-34 I.R.B. 316 2018-63, 2018-34 I.R.B. 318 2018-64, 2018-35 I.R.B. 347 2018-65, 2018-35 I.R.B. 350 2018-67, 2018-36 I.R.B. 409 2018-68, 2018-36 I.R.B. 418 2018-69, 2018-37 I.R.B. 426 2018-70, 2018-38 I.R.B. 441 2018-71, 2018-41 I.R.B. 548 2018-72, 2018-40 I.R.B. 522 2018-73, 2018-40 I.R.B. 526 2018-74, 2018-40 I.R.B. 529 2018-75, 2018-41 I.R.B. 556 2018-76, 2018-42 I.R.B. 599 2018-77, 2018-42 I.R.B. 601 2018-78, 2018-42 I.R.B. 604 2018-79, 2018-42 I.R.B. 606 2018-80, 2018-42 I.R.B. 609
Proposed Regulations:
REG-130244-17, 2018-41 I.R.B. 593 REG-103474-18, 2018-32 I.R.B. 284 REG-104397-18, 2018-41 I.R.B. 560 REG-106977-18, 2018-27 I.R.B. 6 REG-107892-18, 2018-35 I.R.B. 353 REG-112176-18, 2018-37 I.R.B. 430
Revenue Procedures:
2018-35, 2018-28 I.R.B. 204 2018-36, 2018-38 I.R.B. 442 2018-37, 2018-29 I.R.B. 210 2018-38, 2018-31 I.R.B. 280 2018-39, 2018-34 I.R.B. 319 2018-40, 2018-34 I.R.B. 320 2018-42, 2018-36 I.R.B. 424 2018-43, 2018-36 I.R.B. 425 2018-44, 2018-37 I.R.B. 426 2018-45, 2018-37 I.R.B. 428 2018-46, 2018-39 I.R.B. 460 2018-47, 2018-39 I.R.B. 518 2018-48, 2018-40 I.R.B. 521 2018-49, 2018-41 I.R.B. 548
Revenue Procedures:—Continued
2018-50, 2018-42 I.R.B. 610 2018-52, 2018-42 I.R.B. 611
Revenue Rulings:
2018-19, 2018-27 I.R.B. 1 2018-20, 2018-28 I.R.B. 8 2018-21, 2018-32 I.R.B. 282 2018-22, 2018-34 I.R.B. 308 2018-23, 2018-36 I.R.B. 405 2018-24, 2018-36 I.R.B. 407 2018-25, 2018-39 I.R.B. 445 2018-26, 2018-40 I.R.B. 520 2018-27, 2018-41 I.R.B. 546
Treasury Decisions:
9834, 2018-31 I.R.B. 233 9835, 2018-33 I.R.B. 288 9836, 2018-33 I.R.B. 291 9838, 2018-34 I.R.B. 309 9839, 2018-35 I.R.B. 325
1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2018–01 through 2018–26 is in Internal Revenue Bulletin 2018–26, dated June 27, 2018.
October 15, 2018 ii Bulletin No. 2018–42
Finding List of Current Actions on Previously Published Items 1
Bulletin 2018–27 through 2018–42
Notices:
2014-5 Modified by Notice 2018-69, 2018-37 I.R.B. 426
2015-28 Modified by Notice 2018-69, 2018-37 I.R.B. 426
2016-57 Modified by Notice 2018-69, 2018-37 I.R.B. 426
2017-45 Modified by Notice 2018-69, 2018-37 I.R.B. 426
Revenue Procedures:
2015-27 Amplified by Rev. Proc. 2018-39, 2018-34 I.R.B. 319
2017-24 Amplified by Rev. Proc. 2018-39, 2018-34 I.R.B. 319
2018-31 Modified by Rev. Proc. 2018-44, 2018-37 I.R.B. 426
1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2018–01 through 2018–26 is in Internal Revenue Bulletin 2018–26, dated June 27, 2018.
Bulletin No. 2018–42 iii October 15, 2018
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