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 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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2022–41 i October 11, 2022

Numerical Finding List ¹

Bulletin 2022–41

Announcements:

2022-14, 2022-31 I.R.B. 136 2022-15, 2022-31 I.R.B. 136 2022-16, 2022-33 I.R.B. 144 2022-17, 2022-35 I.R.B. 179 2022-18, 2022-36 I.R.B. 190 2022-19, 2022-36 I.R.B. 191 2022-20, 2022-38 I.R.B. 238

Notices:

2022-29, 2022-28 I.R.B. 66 2022-30, 2022-28 I.R.B. 70 2022-31, 2022-29 I.R.B. 85 2022-32, 2022-32 I.R.B. 137 2022-33, 2022-34 I.R.B. 147 2022-34, 2022-34 I.R.B. 150 2022-35, 2022-36 I.R.B. 184 2022-36, 2022-36 I.R.B. 188 2022-37, 2022-37 I.R.B. 234 2022-38, 2022-39 I.R.B. 239 2022-39, 2022-40 I.R.B. 264 2022-40, 2022-40 I.R.B. 266 2022-42, 2022-41 I.R.B. 276 2022-44, 2022-41 I.R.B. 277

Proposed Regulations:

REG-130975-08, 2022-28 I.R.B. 71 REG 130675-17, 2022-30 I.R.B. 104 REG-125693-19, 2022-39 I.R.B. 241

Revenue Procedures:

2022-25, 2022-27 I.R.B. 3 2022-28, 2022-27 I.R.B. 65 2022-26, 2022-29 I.R.B. 90 2022-32, 2022-30 I.R.B. 101 2022-30, 2022-31 I.R.B. 112 2022-29, 2022-33 I.R.B. 141 2022-34, 2022-33 I.R.B. 143 2022-35, 2022-40 I.R.B. 270 2022-36, 2022-40 I.R.B. 274 2022-19, 2022-41 I.R.B. 282

Revenue Rulings:

2022-12, 2022-27 I.R.B. 1 2022-13, 2022-30 I.R.B. 99 2022-14, 2022-31 I.R.B. 110 2022-15, 2022-35 I.R.B. 152 2022-17, 2022-36 I.R.B. 182 2022-18, 2022-40 I.R.B. 262

Treasury Decisions:

9963, 2022-34 I.R.B. 145 9964, 2022-35 I.R.B. 172 9965, 2022-37 I.R.B. 192

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.

October 11, 2022 ii Bulletin No. 2022–41

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2022–41

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.

Bulletin No. 2022–41 iii October 11, 2022