Abbreviations
Internal Revenue Bulletin 2019-37 · 2026-10-03 edition · updated 2026-10-04 · United States
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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2019–37 i September 9, 2019
Numerical Finding List 1
Bulletin 2019–37
Announcements:
2019-07, 2019-27 I.R.B. 62 2019-08, 2019-32 I.R.B. 621
Notices:
2019-12, 2019-27 I.R.B. 57 2019-40, 2019-27 I.R.B. 59 2019-41, 2019-28 I.R.B. 256 2019-42, 2019-29 I.R.B. 352 2019-27, 2019-31 I.R.B. 484 2019-43, 2019-31 I.R.B. 487 2019-24, 2019-31 I.R.B. 489 2019-45, 2019-32 I.R.B. 593 2019-48, 2019-36 I.R.B. 678 2019-46, 2019-37 I.R.B. 695 2019-49, 2019-37 I.R.B. 699 2019-50, 2019-37 I.R.B. 700
Proposed Regulations:
REG-105476-18, 2019-27 I.R.B. 63 REG-106282-18, 2019-28 I.R.B. 2 59 REG-101828-19, 2019-29 I.R.B. 412 REG-106877-18, 2019-30 I.R.B. 441 REG-121508-18, 2019-30 I.R.B. 456 REG-105474-18, 2019-31 I.R.B. 493 REG-118425-18, 2019-31 I.R.B. 539 REG-130700-14, 2019-36 I.R.B. 681 REG-101378-19, 2019-37 I.R.B. 702
Revenue Rulings:
2019-16, 2019-28 I.R.B. 96 2019-17, 2019-32 I.R.B. 583 2019-18, 2019-35 I.R.B. 668 2019-19, 2019-36 I.R.B. 674 2019-20, 2019-36 I.R.B. 675
Revenue Procedures:
2019-24, 2019-29 I.R.B. 353 2019-28, 2019-32 I.R.B. 596 2019-29, 2019-32 I.R.B. 620 2019-30, 2019-33 I.R.B. 638 2019-31, 2019-33 I.R.B. 643 2019-32, 2019-33 I.R.B. 659 2019-33, 2019-34 I.R.B. 662 2019-34, 2019-35 I.R.B. 669
Treasury Decisions:
9863, 2019-27 I.R.B. 1 9864, 2019-27 I.R.B. 6 9865, 2019-27 I.R.B. 27 9867, 2019-28 I.R.B. 98
Treasury Decisions:—Continued
9868, 2019-28 I.R.B. 252 9866, 2019-29 I.R.B. 261 9861, 2019-30 I.R.B. 433 9869, 2019-30 I.R.B. 438 9862, 2019-31 I.R.B. 477 9872, 2019-32 I.R.B. 585 9871, 2019-33 I.R.B. 624 9873, 2019-33 I.R.B. 630
1 A 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.
September 9, 2019 ii Bulletin No. 2019–37
Finding List of Current Actions on Previously Published Items 1
Bulletin 2019–37
1 A 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. 2019–37 iii September 9, 2019
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