Abbreviations — Internal Revenue Bulletin 2020-41

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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

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.

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. 2020–41 i October 5, 2020

Numerical Finding List ¹

Bulletin 2020–41

Announcements:

2020-8, 2020-32 I.R.B. 244 2020-9, 2020-32 I.R.B. 244 2020-10, 2020-33 I.R.B. 385 2020-11, 2020-33 I.R.B. 385 2020-13, 2020-35 I.R.B. 492 2020-14, 2020-36 I.R.B. 549 2020-15, 2020-38 I.R.B. 577 2020-16, 2020-38 I.R.B. 578 2020-17, 2020-40 I.R.B. 794 2020-12, 2020-41 I.R.B. 893

Notices:

2020-43, 2020-27 I.R.B. 1 2020-45, 2020-27 I.R.B. 3 2020-46, 2020-27 I.R.B. 7 2020-47, 2020-27 I.R.B. 7 2020-49, 2020-27 I.R.B. 8 2020-50, 2020-28 I.R.B. 35 2020-48, 2020-29 I.R.B. 72 2020-51, 2020-29 I.R.B. 73 2020-52, 2020-29 I.R.B. 79 2020-53, 2020-30 I.R.B. 151 2020-54, 2020-31 I.R.B. 226 2020-56, 2020-32 I.R.B. 239 2020-57, 2020-32 I.R.B. 240 2020-58, 2020-34 I.R.B. 419 2020-55, 2020-35 I.R.B. 467 2020-61, 2020-35 I.R.B. 468 2020-62, 2020-35 I.R.B. 476 2020-63, 2020-35 I.R.B. 491 2020-60, 2020-36 I.R.B. 514 2020-64, 2020-36 I.R.B. 519 2020-65, 2020-38 I.R.B. 567 2020-68, 2020-38 I.R.B. 567 2020-69, 2020-39 I.R.B. 604 2020-59, 2020-40 I.R.B. 782 2020-66, 2020-40 I.R.B. 785 2020-71, 2020-40 I.R.B. 786 2020-72, 2020-40 I.R.B. 789 2020-73, 2020-41 I.R.B. 886 2020-74, 2020-41 I.R.B. 887

Proposed Regulations:

REG-119307-19, 2020-28 I.R.B. 44 REG-112339-19, 2020-30 I.R.B. 155 REG-117589-18, 2020-30 I.R.B. 184 REG-125716-18, 2020-30 I.R.B. 197 REG-123027-19, 2020-31 I.R.B. 229 REG-130081-19, 2020-32 I.R.B. 246 REG-127732-19, 2020-33 I.R.B. 385 REG-111879-20, 2020-34 I.R.B. 421

Proposed Regulations:—Continued

REG-112042-19, 2020-34 I.R.B. 422 REG-132766-18, 2020-34 I.R.B. 436 REG-132434-17, 2020-35 I.R.B. 508 REG-116475-19, 2020-37 I.R.B. 553 REG-107911-18, 2020-40 I.R.B. 795

Revenue Procedures:

2020-16, 2020-27 I.R.B. 10 2020-31, 2020-27 I.R.B. 12 2020-35, 2020-29 I.R.B. 82 2020-36, 2020-32 I.R.B. 243 2020-37, 2020-33 I.R.B. 381 2020-38, 2020-36 I.R.B. 522 2020-39, 2020-36 I.R.B. 546 2020-40, 2020-38 I.R.B. 575 2020-41, 2020-40 I.R.B. 793 2020-42, 2020-41 I.R.B. 891

Revenue Rulings:

2020-14, 2020-28 I.R.B. 33 2020-15, 2020-32 I.R.B. 233 2020-16, 2020-37 I.R.B. 550 2020-17, 2020-37 I.R.B. 552 2020-18, 2020-39 I.R.B. 584 2020-19, 2020-40 I.R.B. 611 2020-20, 2020-41 I.R.B. 880 2020-21, 2020-41 I.R.B. 882

Treasury Decisions:

9899, 2020-29 I.R.B. 62 9900, 2020-30 I.R.B. 143 9903, 2020-32 I.R.B. 235 9901, 2020-33 I.R.B. 266 9902, 2020-33 I.R.B. 349 9904, 2020-34 I.R.B. 413 9907, 2020-38 I.R.B. 559 9906, 2020-39 I.R.B. 579 9905, 2020-40 I.R.B. 614 9915, 2020-41 I.R.B. 882

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2019–27 through 2019–52 is in Internal Revenue Bulletin 2019–52, dated December 27, 2019.

October 5, 2020 ii Bulletin No. 2020–41

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2020–41

Bulletin No. 2020–41 iii October 5, 2020