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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2020–11 i March 9, 2020

Numerical Finding List ¹

Bulletin 2020–11

Announcements:

2020-1, 2020-5 I.R.B. 552

Notices:

2020-1, 2020-2 I.R.B. 290 2020-2, 2020-3 I.R.B. 327 2020-3, 2020-3 I.R.B. 330 2020-4, 2020-4 I.R.B. 380 2020-5, 2020-4 I.R.B. 380 2020-6, 2020-7 I.R.B. 411 2020-7, 2020-7 I.R.B. 411 2020-8, 2020-7 I.R.B. 415 2020-9, 2020-7 I.R.B. 417 2020-10, 2020-10 I.R.B. 456 2020-11, 2020-11 I.R.B. 492 2020-12, 2020-11 I.R.B. 495 2020-13, 2020-11 I.R.B. 502

Proposed Regulations:

REG-107431-19, 2020-3 I.R.B. 332 REG-122180-18, 2020-3 I.R.B. 342 REG-100956-19, 2020-4 I.R.B. 383 REG-125710-18, 2020-5 I.R.B. 554 REG-132741-17, 2020-10 I.R.B. 458

Revenue Procedures:

2020-1, 2020-01 I.R.B. 1 2020-2, 2020-01 I.R.B. 107 2020-3, 2020-01 I.R.B. 131 2020-4, 2020-01 I.R.B. 148 2020-5, 2020-01 I.R.B. 241 2020-7, 2020-01 I.R.B. 281 2020-9, 2020-02 I.R.B. 294 2020-10, 2020-02 I.R.B. 295 2020-11, 2020-06 I.R.B. 406 2020-8, 2020-08 I.R.B. 447 2020-12, 2020-11 I.R.B. 511 2020-13, 2020-11 I.R.B. 515

Revenue Rulings:

2020-1, 2020-3 I.R.B. 296 2020-2, 2020-3 I.R.B. 298 2020-3, 2020-3 I.R.B. 409 2020-4, 2020-4 I.R.B. 444 2020-5, 2020-5 I.R.B. 454 2020-6, 2020-11 I.R.B. 490

Treasury Decisions:

9886, 2020-2 I.R.B. 285 9887, 2020-3 I.R.B. 302 9888, 2020-3 I.R.B. 306 9891, 2020-8 I.R.B. 419

Treasury Decisions:—Continued

9892, 2020-8 I.R.B. 439 9893, 2020-9 I.R.B. 449

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.

March 9, 2020 ii Bulletin No. 2020–11

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2020–11

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. 2020–11 iii March 9, 2020