Abbreviations
Internal Revenue Bulletin 2020-22 · 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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2020–22 i May 26, 2020
Numerical Finding List 1
Bulletin 2020–22
AOD:
2020-1, 2020-12 I.R.B. 521 2020-2, 2020-14 I.R.B. 558 2020-3, 2020-17 I.R.B. 663
Announcements:
2020-1, 2020-5 I.R.B. 552 2020-2, 2020-15 I.R.B. 609 2020-3, 2020-15 I.R.B. 655 2020-4, 2020-17 I.R.B. 667 2020-5, 2020-19 I.R.B. 796
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 2020-14, 2020-13 I.R.B. 555 2020-15, 2020-14 I.R.B. 559 2020-16, 2020-14 I.R.B. 559 2020-17, 2020-15 I.R.B. 590 2020-18, 2020-15 I.R.B. 590 2020-19, 2020-15 I.R.B. 591 2020-20, 2020-16 I.R.B. 660 2020-21, 2020-16 I.R.B. 660 2020-22, 2020-17 I.R.B. 664 2020-23, 2020-18 I.R.B. 742 2020-26, 2020-18 I.R.B. 744 2020-27, 2020-19 I.R.B. 778 2020-28, 2020-19 I.R.B. 781 2020-30, 2020-19 I.R.B. 781 2020-31, 2020-19 I.R.B. 783 2020-32, 2020-21 I.R.B. 837 2020-34, 2020-21 I.R.B. 838 2020-36, 2020-21 I.R.B. 840 2020-25, 2020-22 I.R.B. 863 2020-29, 2020-22 I.R.B. 864 2020-33, 2020-22 I.R.B. 868
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
Proposed Regulations:—Continued
REG-125710-18, 2020-5 I.R.B. 554 REG-132741-17, 2020-10 I.R.B. 458 REG-100814-19, 2020-12 I.R.B. 5 42 REG-132529-17, 2020-12 I.R.B. 667 REG-106013-19, 2020-18 I.R.B. 757 REG-117138-17, 2020-19 I.R.B. 796 REG-106864-18, 2020-20 I.R.B. 805 REG-113295-18, 2020-22 I.R.B. 875
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 2020-17, 2020-12 I.R.B. 539 2020-18, 2020-15 I.R.B. 592 2020-14, 2020-16 I.R.B. 661 2020-22, 2020-18 I.R.B. 745 2020-23, 2020-18 I.R.B. 749 2020-24, 2020-18 I.R.B. 750 2020-26, 2020-18 I.R.B. 753 2020-25, 2020-19 I.R.B. 785 2020-28, 2020-19 I.R.B. 792 2020-20, 2020-20 I.R.B. 801 2020-27, 2020-20 I.R.B. 803 2020-29, 2020-21 I.R.B. 859 2020-19, 2020-22 I.R.B. 871 2020-21, 2020-22 I.R.B. 872 2020-30, 2020-22 I.R.B. 873
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 2020-7, 2020-12 I.R.B. 522 2020-9, 2020-15 I.R.B. 563 2020-10, 2020-15 I.R.B. 565 2020-8, 2020-19 I.R.B. 775 2020-11, 2020-19 I.R.B. 776
Treasury Decisions:
9886, 2020-2 I.R.B. 285 9887, 2020-3 I.R.B. 302 9888, 2020-3 I.R.B. 306
Treasury Decisions:— Continued
9891, 2020-8 I.R.B. 419 9892, 2020-8 I.R.B. 439 9893, 2020-9 I.R.B. 449 9895, 2020-15 I.R.B. 565 9896, 2020-18 I.R.B. 681
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.
May 26, 2020 ii Bulletin No. 2020–22
Finding List of Current Actions on Previously Published Items 1
Bulletin 2020–22
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. 2020–22 iii May 26, 2020
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