Abbreviations — Internal Revenue Bulletin 2021-51

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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2021–51 i December 20, 2021

Numerical Finding List ¹

Bulletin 2021–51

Announcements:

2021-12, 2021-31 I.R.B. 267 2021-13, 2021-33 I.R.B. 314 2021-14, 2021-33 I.R.B. 315 2021-15, 2021-49 I.R.B. 846 2021-16, 2021-50 I.R.B. 872 2021-17, 2021-51 I.R.B. 889

AOD:

2021-4, 2021-47 I.R.B. 725

Notices:

2021-39, 2021-27 I.R.B. 3 2021-40, 2021-28 I.R.B. 15 2021-41, 2021-29 I.R.B. 17 2021-42, 2021-29 I.R.B. 19 2021-38, 2021-30 I.R.B. 155 2021-44, 2021-31 I.R.B. 166 2021-45, 2021-31 I.R.B. 170 2021-47, 2021-32 I.R.B. 269 2021-46, 2021-33 I.R.B. 303 2021-48, 2021-33 I.R.B. 305 2021-49, 2021-34 I.R.B. 316 2021-43, 2021-35 I.R.B. 332 2021-50, 2021-35 I.R.B. 333 2021-51, 2021-36 I.R.B. 361 2021-52, 2021-38 I.R.B. 381 2021-53, 2021-39 I.R.B. 438 2021-54, 2021-41 I.R.B. 457 2021-55, 2021-41 I.R.B. 461 2021-58, 2021-43 I.R.B. 660 2021-59, 2021-43 I.R.B. 664 2021-57, 2021-44 I.R.B. 706 2021-56, 2021-45 I.R.B. 716 2021-60, 2021-45 I.R.B. 719 2021-35, 2021-46 I.R.B. 723 2021-61, 2021-47 I.R.B. 738 2021-62, 2021-49 I.R.B. 831 2021-63, 2021-49 I.R.B. 835 2021-64, 2021-50 I.R.B. 869 2021-65, 2021-51 I.R.B. 880

Proposed Regulations:

REG-107705-21, 2021-30 I.R.B. 162 REG-102951-16, 2021-32 I.R.B. 272 REG-109077-21, 2021-39 I.R.B. 445 REG-100718-21, 2021-42 I.R.B. 653 REG-107707-21, 2021-42 I.R.B. 657 REG 117575-21, 2021-49 I.R.B. 847 REG-109128-21, 2021-51 I.R.B. 890

Revenue Procedures:

2021-28, 2021-27 I.R.B. 5 2021-29, 2021-27 I.R.B. 12 2021-24, 2021-29 I.R.B. 19 2021-14, 2021-30 I.R.B. 158 2021-30, 2021-31 I.R.B. 172 2021-31, 2021-33 I.R.B. 324 2021-33, 2021-34 I.R.B. 327 2021-34, 2021-35 I.R.B. 337 2021-35, 2021-35 I.R.B. 355 2021-36, 2021-35 I.R.B. 357 2021-37, 2021-38 I.R.B. 385 2021-38, 2021-38 I.R.B. 425 2021-39, 2021-38 I.R.B. 426 2021-40, 2021-38 I.R.B. 426 2021-41, 2021-39 I.R.B. 443 2021-32, 2021-42 I.R.B. 465 2021-44, 2021-42 I.R.B. 469 2021-42, 2021-43 I.R.B. 666 2021-46, 2021-47 I.R.B. 740 2021-45, 2021-48 I.R.B. 764 2021-47, 2021-48 I.R.B. 775 2021-48, 2021-49 I.R.B. 835 2021-49, 2021-49 I.R.B. 838 2021-50, 2021-49 I.R.B. 844 2021-43, 2021-51 I.R.B. 882 2021-52, 2021-51 I.R.B. 883 2021-53, 2021-51 I.R.B. 887

Revenue Rulings:

2021-12, 2021-27 I.R.B. 1 2021-13, 2021-30 I.R.B. 152 2021-14, 2021-31 I.R.B. 164 2021-19, 2021-42 I.R.B. 470 2021-15, 2021-35 I.R.B. 331 2021-16, 2021-36 I.R.B. 359 2021-17, 2021-37 I.R.B. 362 2021-18, 2021-40 I.R.B. 447 2021-21, 2021-44 I.R.B. 704 2021-22, 2021-47 I.R.B. 726 2021-23, 2021-49 I.R.B. 779 2021-24, 2021-50 I.R.B. 850 2021-20, 2021-51 I.R.B. 875

Treasury Decisions:

9951, 2021-30 I.R.B. 25 9952, 2021-39 I.R.B. 428 9953, 2021-39 I.R.B. 430 9956, 2021-41 I.R.B. 449 9957, 2021-41 I.R.B. 452 9955, 2021-42 I.R.B. 471 9958, 2021-49 I.R.B. 781

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2021–27 through 2021–52 is in Internal Revenue Bulletin 2021–52, dated December 27, 2021.

December 20, 2021 ii Bulletin No. 2021–51

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2021–51

Bulletin No. 2021–51 iii December 20, 2021