Abbreviations — Internal Revenue Bulletin 2022-10

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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2022–10 i March 7, 2022

Numerical Finding List ¹

Bulletin 2022–10

Announcements:

2022-3, 2022-8 I.R.B. 788 2022-4, 2022-9 I.R.B. 789

AOD:

2022-1, 2022-06 I.R.B. 466

Notices:

2022-1, 2022-02 I.R.B. 304 2022-2, 2022-02 I.R.B. 304 2022-3, 2022-02 I.R.B. 308 2022-4, 2022-02 I.R.B. 309 2022-5, 2022-05 I.R.B. 457 2022-6, 2022-05 I.R.B. 460 2022-7, 2022-06 I.R.B. 469 2022-8, 2022-07 I.R.B. 491 2022-9, 2022-10 I.R.B. 811 2022-10, 2022-10 I.R.B. 815

Proposed Regulations:

REG-118250-20, 2022-07 I.R.B. 753

Revenue Procedures:

2022-1, 2022-01 I.R.B. 1 2022-2, 2022-01 I.R.B. 120 2022-3, 2022-01 I.R.B. 144 2022-4, 2022-01 I.R.B. 161 2022-5, 2022-01 I.R.B. 256 2022-7, 2022-01 I.R.B. 297 2022-9, 2022-02 I.R.B. 310 2022-11, 2022-03 I.R.B. 449 2022-8, 2022-04 I.R.B. 451 2022-10, 2022-06 I.R.B. 473 2022-13, 2022-06 I.R.B. 477 2022-12, 2022-07 I.R.B. 494 2022-14, 2022-07 I.R.B. 502

Revenue Rulings:

2022-1, 2022-02 I.R.B. 301 2022-2, 2022-04 I.R.B. 451 2022-3, 2022-06 I.R.B. 467 2022-4, 2022-10 I.R.B. 790 2022-5, 2022-10 I.R.B. 792

Treasury Decisions:

9959, 2022-03 I.R.B. 328 9961, 2022-03 I.R.B. 430 9960, 2022-07 I.R.B. 481

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, 2021.

March 7, 2022 ii Bulletin No. 2022–10

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2022–10

Bulletin No. 2022–10 iii March 7, 2022