Abbreviations

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the

new ruling holds that it applies to both A 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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

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.

The following abbreviations in current use and formerly used will appear in material 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.

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.

Bulletin No. 2019–24 i June 10, 2019

Numerical Finding List ¹

Bulletin 2019–24

Action on Decision:

2019-1, 2019-08 I.R.B. 569

Announcements:

2019-1, 2019-06 I.R.B. 566 2019-2, 2019-12 I.R.B. 910 2019-3, 2019-15 I.R.B. 965 2019-4, 2019-21 I.R.B. 1192 2019-5, 2019-22 I.R.B. 1262 2019-6, 2019-24 I.R.B. 1327

Notices:

2019-01, 2019-02 I.R.B. 275 2019-02, 2019-02 I.R.B. 281 2019-03, 2019-03 I.R.B. 350 2019-04, 2019-02 I.R.B. 282 2019-05, 2019-02 I.R.B. 283 2019-06, 2019-03 I.R.B. 353 2019-07, 2019-09 I.R.B. 740 2019-08, 2019-03 I.R.B. 354 2019-09, 2019-04 I.R.B. 403 2019-10, 2019-13 I.R.B. 913 2019-11, 2019-05 I.R.B. 430 2019-13, 2019-08 I.R.B. 580 2019-16, 2019-10 I.R.B. 763 2019-17, 2019-12 I.R.B. 907 2019-18, 2019-13 I.R.B. 915 2019-19, 2019-12 I.R.B. 907 2019-20, 2019-14 I.R.B. 927 2019-21, 2019-14 I.R.B. 927 2019-22, 2019-14 I.R.B. 931 2019-23, 2019-15 I.R.B. 941 2019-24, 2019-14 I.R.B. 932 2019-25, 2019-15 I.R.B. 942 2019-26, 2019-15 I.R.B. 943 2019-28, 2019-18 I.R.B. 1077 2019-30, 2019-20 I.R.B. 1180 2019-31, 2019-20 I.R.B. 1181 2019-32, 2019-21 I.R.B. 1187 2019-33, 2019-22 I.R.B. 1255 2019-34, 2019-22 I.R.B. 1257 2019-39, 2019-24 I.R.B. 1322

Proposed Regulations:

REG-104259-18, 2019-02 I.R.B. 300 REG-104352-18, 2019-03 I.R.B. 357 REG-106089-18, 2019-05 I.R.B. 431 REG-134652-18, 2019-09 I.R.B. 747 REG-141739-08, 2019-09 I.R.B. 757 REG-121694-16, 2019-16 I.R.B. 1032 REG-135671-17, 2019-16 I.R.B. 1035 REG-103083-18, 2019-17 I.R.B. 1046

Proposed Regulations—Continued

REG-113943-17, 2019-17 I.R.B. 1067 REG-143686-07, 2019-17 I.R.B. 1072 REG-124627-11, 2019-17 I.R.B. 1073 REG-120186-18, 2019-21 I.R.B. 1193 REG-113604-18, 2019-22 I.R.B. 1265

Revenue Procedures:

2019-1, 2019-01 I.R.B. 1 2019-2, 2019-01 I.R.B. 106 2019-3, 2019-01 I.R.B. 130 2019-4, 2019-01 I.R.B. 146 2019-5, 2019-01 I.R.B. 230 2019-6, 2019-02 I.R.B. 284 2019-7, 2019-01 I.R.B. 268 2019-8, 2019-03 I.R.B. 347 2019-9, 2019-02 I.R.B. 293 2019-10, 2019-02 I.R.B. 296 2019-11, 2019-09 I.R.B. 742 2019-12, 2019-04 I.R.B. 401 2019-13, 2019-09 I.R.B. 744 2019-14, 2019-15 I.R.B. 948 2019-15, 2019-14 I.R.B. 939 2019-17, 2019-17 I.R.B. 1045 2019-18, 2019-18 I.R.B. 1077 2019-20, 2019-20 I.R.B. 1182 2019-21, 2019-21 I.R.B. 1190 2019-22, 2019-22 I.R.B. 1260 2019-25, 2019-22 I.R.B. 1261 2019-26, 2019-24 I.R.B. 1323

Revenue Rulings:

2019-03, 2019-02 I.R.B. 272 2019-04, 2019-07 I.R.B. 567 2019-05, 2019-11 I.R.B. 766 2019-06, 2019-14 I.R.B. 919 2019-07, 2019-10 I.R.B. 761 2019-08, 2019-14 I.R.B. 923 2019-09, 2019-14 I.R.B. 925 2019-10, 2019-16 I.R.B. 1010 2019-11, 2019-17 I.R.B. 1041 2019-13, 2019-20 I.R.B. 1179

Treasury Decisions:

9844, 2019-11 I.R.B. 781 9845, 2019-08 I.R.B. 570 9846, 2019-09 I.R.B. 583 9847, 2019-09 I.R.B. 670 9848, 2019-11 I.R.B. 897 9850, 2019-12 I.R.B. 904 9852, 2019-16 I.R.B. 1010 9853, 2019-16 I.R.B. 1026 9855, 2019-17 I.R.B. 1042 9854, 2019-18 I.R.B. 1075 9857, 2019-22 I.R.B. 1239 9858, 2019-22 I.R.B. 1251

Treasury Decisions—Continued

9859, 2019-24 I.R.B. 1293 9860, 2019-24 I.R.B. 1297

1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2018–27 through 2018–52 is in Internal Revenue Bulletin 2018–52, dated December 27, 2018.

June 10, 2019 ii Bulletin No. 2019–24

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2019–24

1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2018–27 through 2018–52 is in Internal Revenue Bulletin 2018–52, dated December 27, 2018.

Bulletin No. 2019–24 iii June 10, 2019