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 pub­ lished ruling that is not considered deter­ minative 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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2021–15 i April 12, 2021

Numerical Finding List ¹

Bulletin 2021–15

AOD:

2021-1, 2021-15 I.R.B. 985

Announcements:

2021-01, 2021-04 I.R.B. 506 2021-02, 2021-08 I.R.B. 892 2021-03, 2021-08 I.R.B. 892 2021-04, 2021-09 I.R.B. 895 2021-05, 2021-13 I.R.B. 965 2021-06, 2021-15 I.R.B. 1011 2021-07, 2021-15 I.R.B. 1061

Notices:

2021-01, 2021-02 I.R.B. 315 2021-03, 2021-02 I.R.B. 316 2021-04, 2021-02 I.R.B. 319 2021-02, 2021-03 I.R.B. 478 2021-05, 2021-03 I.R.B. 479 2021-07, 2021-03 I.R.B. 482 2021-09, 2021-05 I.R.B. 678 2021-06, 2021-06 I.R.B. 822 2021-08, 2021-06 I.R.B. 823 2021-11, 2021-06 I.R.B. 827 2021-12, 2021-06 I.R.B. 828 2021-13, 2021-06 I.R.B. 832 2021-10, 2021-07 I.R.B. 888 2021-15, 2021-10 I.R.B. 898 2021-16, 2021-10 I.R.B. 907 2021-18, 2021-11 I.R.B. 911 2021-19, 2021-11 I.R.B. 920 2021-20, 2021-11 I.R.B. 922 2021-17, 2021-14 I.R.B. 984 2021-21, 2021-15 I.R.B. 986 2021-22, 2021-15 I.R.B. 987

Proposed Regulations:

REG-130081-19, 2021-02 I.R.B. 321 REG-114615-16, 2021-03 I.R.B. 489 REG-111950-20, 2021-05 I.R.B. 683 REG-115057-20, 2021-05 I.R.B. 714

Revenue Procedures:

2021-01, 2020-01 I.R.B. 1 2021-02, 2020-01 I.R.B. 116 2021-03, 2020-01 I.R.B. 140 2021-04, 2020-01 I.R.B. 157 2021-05, 2020-01 I.R.B. 250 2021-07, 2020-01 I.R.B. 290 2021-09, 2020-03 I.R.B. 485 2021-08, 2020-04 I.R.B. 502 2021-10, 2020-04 I.R.B. 503 2021-12, 2020-05 I.R.B. 681

Revenue Procedures:—Continued

2021-11, 2020-06 I.R.B. 833 2021-15, 2020-08 I.R.B. 891 2021-17, 2020-15 I.R.B. 991 2021-18, 2020-15 I.R.B. 1007 2021-19, 2020-15 I.R.B. 1008

Revenue Rulings:

2021-01, 2021-02 I.R.B. 294 2021-02, 2021-04 I.R.B. 495 2021-03, 2021-05 I.R.B. 674 2021-04, 2021-06 I.R.B. 724 2021-05, 2021-10 I.R.B. 896 2021-06, 2021-12 I.R.B. 946 2021-07, 2021-14 I.R.B. 982

Treasury Decisions:

9925, 2021-02 I.R.B. 296 9940, 2021-02 I.R.B. 311 9932, 2021-03 I.R.B. 345 9939, 2021-03 I.R.B. 376 9941, 2021-03 I.R.B. 396 9942, 2021-03 I.R.B. 450 9937, 2021-04 I.R.B. 495 9936, 2021-05 I.R.B. 508 9943, 2021-05 I.R.B. 577 9945, 2021-05 I.R.B. 627 9946, 2021-06 I.R.B. 726 9947, 2021-06 I.R.B. 748 9948, 2021-06 I.R.B. 801 9938, 2021-07 I.R.B. 838

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2020–27 through 2020–52 is in Internal Revenue Bulletin 2020–52, dated December 27, 2020.

April 12, 2021 ii Bulletin No. 2021–15

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2021–15

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2020–27 through 2020–52 is in Internal Revenue Bulletin 2020–52, dated December 27, 2020.

Bulletin No. 2021–15 iii April 12, 2021