Abbreviations — Internal Revenue Bulletin 2024-26

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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2024–26 i June 24, 2024

Numerical Finding List ¹

Bulletin 2024–26

Announcements:

2024-1, 2024-02 I.R.B. 363 2024-3, 2024-02 I.R.B. 364 2024-5, 2024-05 I.R.B. 635 2024-6, 2024-05 I.R.B. 635 2024-4, 2024-06 I.R.B. 665 2024-7, 2024-07 I.R.B. 673 2024-8, 2024-07 I.R.B. 674 2024-9, 2024-07 I.R.B. 675 2024-12, 2024-08 I.R.B. 676 2024-11, 2024-08 I.R.B. 683 2024-13, 2024-10 I.R.B. 710 2024-10, 2024-11 I.R.B. 711 2024-14, 2024-12 I.R.B. 719 2024-15, 2024-15 I.R.B. 876 2024-16, 2024-16 I.R.B. 909 2024-17, 2024-16 I.R.B. 932 2024-19, 2024-17 I.R.B. 950 2024-20, 2024-19 I.R.B. 1069 2024-18, 2024-21 I.R.B. 1234 2024-21, 2024-21 I.R.B. 1236 2024-22, 2024-24 I.R.B. 1673 2024-23, 2024-24 I.R.B. 1674 2024-24, 2024-24 I.R.B. 1675 2024-25, 2024-25 I.R.B. 1741

Notices:

2024-1, 2024-02 I.R.B. 314 2024-2, 2024-02 I.R.B. 316 2024-3, 2024-02 I.R.B. 338 2024-4, 2024-02 I.R.B. 343 2024-5, 2024-02 I.R.B. 347 2024-6, 2024-02 I.R.B. 348 2024-7, 2024-02 I.R.B. 355 2024-8, 2024-02 I.R.B. 356 2024-9, 2024-02 I.R.B. 358 2024-11, 2024-02 I.R.B. 360 2024-10, 2024-03 I.R.B. 406 2024-12, 2024-05 I.R.B. 616 2024-13, 2024-05 I.R.B. 618 2024-16, 2024-05 I.R.B. 622 2024-18, 2024-05 I.R.B. 625 2024-19, 2024-05 I.R.B. 627 2024-21, 2024-06 I.R.B. 659 2024-22, 2024-06 I.R.B. 662 2024-20, 2024-07 I.R.B. 668 2024-23, 2024-07 I.R.B. 672 2024-24, 2024-10 I.R.B. 707 2024-25, 2024-12 I.R.B. 712 2024-26, 2024-12 I.R.B. 713 2024-27, 2024-12 I.R.B. 715 2024-28, 2024-13 I.R.B. 720 2024-29, 2024-14 I.R.B. 751

Notices:—Continued

2024-31, 2024-15 I.R.B. 869 2024-30, 2024-16 I.R.B. 878 2024-32, 2024-16 I.R.B. 897 2024-33, 2024-18 I.R.B. 959 2024-34, 2024-18 I.R.B. 960 2024-35, 2024-19 I.R.B. 1051 2024-37, 2024-21 I.R.B. 1191 2024-38, 2024-21 I.R.B. 1211 2024-36, 2024-24 I.R.B. 1479 2024-39, 2024-24 I.R.B. 1611 2024-40, 2024-24 I.R.B. 1612 2024-41, 2024-24 I.R.B. 1615 2024-42, 2024-25 I.R.B. 1732 2024-43, 2024-25 I.R.B. 1737 2024-44, 2024-25 I.R.B. 1737 2024-45, 2024-26 I.R.B. 1747 2024-46, 2024-26 I.R.B. 1748 2024-48, 2024-26 I.R.B. 1749 2024-49, 2024-26 I.R.B. 1781 2024-50, 2024-26 I.R.B. 1789 2024-51, 2024-26 I.R.B. 1790

Proposed Regulations:

REG-118492-23, 2024-02 I.R.B. 366 REG-107423-23, 2024-03 I.R.B. 411 REG-121010-17, 2024-05 I.R.B. 636 REG-101552-24, 2024-13 I.R.B. 741 REG-117631-23, 2024-14 I.R.B. 754 REG-108761-22, 2024-16 I.R.B. 933 REG-117542-22, 2024-16 I.R.B. 942 REG-123379-22, 2024-16 I.R.B. 952 REG-115710-22, 2024-20 I.R.B. 1070 REG-118499-23, 2024-20 I.R.B. 1167 REG-117631-23, 2024-21 I.R.B. 1237 REG-124850-08, 2024-24 I.R.B. 1624 REG-133850-13, 2024-25 I.R.B. 1742

Revenue Procedures:

2024-1, 2024-01 I.R.B. 1 2024-2, 2024-01 I.R.B. 119 2024-3, 2024-01 I.R.B. 143 2024-4, 2024-01 I.R.B. 160 2024-5, 2024-01 I.R.B. 262 2024-7, 2024-01 I.R.B. 303 2024-8, 2024-04 I.R.B. 479 2024-9, 2024-05 I.R.B. 628 2024-12, 2024-09 I.R.B. 677 2024-13, 2024-09 I.R.B. 678 2024-14, 2024-09 I.R.B. 682 2024-15, 2024-12 I.R.B. 717 2024-11, 2024-13 I.R.B. 721 2024-17, 2024-15 I.R.B. 873 2024-18, 2024-15 I.R.B. 874 2024-19, 2024-16 I.R.B. 899 2024-20, 2024-19 I.R.B. 1053

Revenue Procedures:—Continued

2024-21, 2024-19 I.R.B. 1054 2024-24, 2024-21 I.R.B. 1214 2024-22, 2024-22 I.R.B. 1332 2024-25, 2024-22 I.R.B. 1333 2024-23, 2024-23 I.R.B. 1334

Revenue Rulings:

2024-1, 2024-02 I.R.B. 307 2024-2, 2024-02 I.R.B. 311 2024-3, 2024-06 I.R.B. 646 2024-5, 2024-07 I.R.B. 666 2024-4, 2024-10 I.R.B. 686 2024-6, 2024-10 I.R.B. 688 2024-7, 2024-14 I.R.B. 749 2024-8, 2024-16 I.R.B. 877 2024-9, 2024-19 I.R.B. 964 2024-10, 2024-22 I.R.B. 1240 2024-11, 2024-24 I.R.B. 1459 2024-12, 2024-25 I.R.B. 1677

Treasury Decisions:

9984, 2024-03 I.R.B. 386 9985, 2024-05 I.R.B. 573 9986, 2024-05 I.R.B. 610 9987, 2024-06 I.R.B. 648 9988, 2024-15 I.R.B. 794 9989, 2024-15 I.R.B. 850 9990, 2024-19 I.R.B. 966 9992, 2024-21 I.R.B. 1175 9995, 2024-22 I.R.B. 1241 9996, 2024-22 I.R.B. 1317 9993, 2024-25 I.R.B. 1679 9997, 2024-25 I.R.B. 1730

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2023–27 through 2023–52 is in Internal Revenue Bulletin 2023–52, dated December 26, 2023.

June 24, 2024 ii Bulletin No. 2024–26

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2024–26

Bulletin No. 2024–26 iii June 24, 2024