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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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

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.

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.

Bulletin No. 2023–6 i February 6, 2023

Numerical Finding List ¹

Bulletin 2023–6

Announcements:

2023-2, 2023-2 I.R.B. 344 2023-1, 2023-3 I.R.B. 422 2023-3, 2023-5 I.R.B. 447

Notices:

2023-4, 2023-2 I.R.B. 321 2023-5, 2023-2 I.R.B. 324 2023-6, 2023-2 I.R.B. 328 2023-8, 2023-2 I.R.B. 341 2023-1, 2023-3 I.R.B. 373 2023-2, 2023-3 I.R.B. 374 2023-3, 2023-3 I.R.B. 388 2023-7, 2023-3 I.R.B. 390 2023-9, 2023-3 I.R.B. 402 2023-10, 2023-3 I.R.B. 403 2023-11, 2023-3 I.R.B. 404 2023-12, 2023-6 I.R.B. 450 2023-13, 2023-6 I.R.B. 454

Proposed Regulations:

REG-100442-22, 2023-3 I.R.B. 423 REG-146537-06, 2023-3 I.R.B. 436 REG-114666-22, 2023-4 I.R.B. 437

Revenue Procedures:

2023-1, 2023-1 I.R.B. 1 2023-2, 2023-1 I.R.B. 120 2023-3, 2023-1 I.R.B. 144 2023-4, 2023-1 I.R.B. 162 2023-5, 2023-1 I.R.B. 265 2023-7, 2023-1 I.R.B. 305 2023-8, 2023-3 I.R.B. 407 2023-10, 2023-3 I.R.B. 411 2023-11, 2023-3 I.R.B. 417 2023-14, 2023-6 I.R.B. 466

Revenue Rulings:

2023-1, 2023-2 I.R.B. 3 09 2023-3, 2023-6 I.R.B. 448

Treasury Decisions:

9970, 2023-2 I.R.B. 311 9771, 2023-3 I.R.B. 346

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2022–27 through 2022–52 is in Internal Revenue Bulletin 2022–52, dated December 27, 2022.

February 6, 2023 ii Bulletin No. 2023–6

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2023–6

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2022–27 through 2022–52 is in Internal Revenue Bulletin 2022–52, dated December 27, 2022.

Bulletin No. 2023–6 iii February 6, 2023