Abbreviations
Internal Revenue Bulletin 2023-21 · 2026-10-03 edition · updated 2026-10-04 · United States
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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2023–21 i May 22, 2023
Numerical Finding List 1
Bulletin 2023–21
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 2023-4, 2023-7 I.R.B. 470 2023-5, 2023-9 I.R.B. 499 2023-6, 2023-9 I.R.B. 501 2023-8, 2023-14 I.R.B. 632 2023-9, 2023-15 I.R.B. 639 2023-10, 2023-16 I.R.B. 663 2023-7, 2023-17 I.R.B. 797 2023-11, 2023-17 I.R.B. 798 2023-12, 2023-17 I.R.B. 799 2023-13, 2023-18 I.R.B. 833 2023-14, 2023-19 I.R.B. 853 2023-16, 2023-20 I.R.B. 854 2023-15, 2023-21 I.R.B. 856
AOD:
2023-1, 2023-10 I.R.B. 502 2023-2, 2023-11 I.R.B. 529
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 2023-16, 2023-8 I.R.B. 479 2023-17, 2023-10 I.R.B. 505 2023-18, 2023-10 I.R.B. 508 2023-20, 2023-10 I.R.B. 523 2023-19, 2023-11 I.R.B. 560 2023-21, 2023-11 I.R.B. 563 2023-22, 2023-12 I.R.B. 569 2023-23, 2023-13 I.R.B. 571 2023-24, 2023-13 I.R.B. 571 2023-26, 2023-13 I.R.B. 577 2023-25, 2023-14 I.R.B. 629 2023-27, 2023-15 I.R.B. 634 2023-28, 2023-15 I.R.B. 635 2023-31, 2023-16 I.R.B. 661 2023-30, 2023-17 I.R.B. 766 2023-33, 2023-18 I.R.B. 803 2023-34, 2023-19 I.R.B. 837 2023-36, 2023-21 I.R.B. 855
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 REG 122286-18, 2023-11 I.R.B. 565 REG-120653-22, 2023-15 I.R.B. 640 REG-105954-22, 2023-16 I.R.B. 713 REG-120080-22, 2023-16 I.R.B. 746 REG 109309-22, 2023-17 I.R.B. 770 REG 121709-19, 2023-17 I.R.B. 789 REG-124064-19, 2023-17 I.R.B. 789
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 2023-9, 2023-7 I.R.B. 471 2023-13, 2023-13 I.R.B. 581 2023-17, 2023-13 I.R.B. 604 2023-18, 2023-13 I.R.B. 605 2023-19, 2023-13 I.R.B. 626 2023-20, 2023-15 I.R.B. 636 2023-12, 2023-17 I.R.B. 768 2023-15, 2023-18 I.R.B. 806 2023-21, 2023-19 I.R.B. 837 2023-22, 2023-19 I.R.B. 838
Revenue Rulings:
2023-1, 2023-2 I.R.B. 3 09 2023-3, 2023-6 I.R.B. 448 2023-4, 2023-9 I.R.B. 480 2023-5, 2023-10 I.R.B. 503 2023-6, 2023-14 I.R.B. 627 2023-7, 2023-15 I.R.B. 633 2023-2, 2023-16 I.R.B. 658 2023-8, 2023-18 I.R.B. 801 2023-9, 2023-19 I.R.B. 835
Treasury Decisions:
9970, 2023-2 I.R.B. 311 9771, 2023-3 I.R.B. 346 9772, 2023-11 I.R.B. 530 9773, 2023-11 I.R.B. 557
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.
May 22, 2023 ii Bulletin No. 2023–21
Finding List of Current Actions on Previously Published Items 1
Bulletin 2023–21
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. 2023–21 iii May 22, 2023
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