Abbreviations
Internal Revenue Bulletin 2024-49 · 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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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
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. 2024–49 i December 2, 2024
Numerical Finding List 1
Bulletin 2024–49
Announcements:
2024-26, 2024-27 I.R.B. 14 2024-27, 2024-27 I.R.B. 14 2024-28, 2024-28 I.R.B. 39 2024-29, 2024-29 I.R.B. 71 2024-31, 2024-34 I.R.B. 533 2024-32, 2024-35 I.R.B. 535 2024-30, 2024-36 I.R.B. 581 2024-39, 2024-39 I.R.B. 639 2024-34, 2024-41 I.R.B. 758 2024-35, 2024-43 I.R.B. 1013 2024-36, 2024-44 I.R.B. 1073 2024-37, 2024-47 I.R.B. 1124
Notices:
2024-47, 2024-27 I.R.B. 1 2024-52, 2024-27 I.R.B. 2 2024-53, 2024-27 I.R.B. 4 2024-54, 2024-28 I.R.B. 2 4 2024-55, 2024-28 I.R.B. 31 2024-56, 2024-29 I.R.B. 64 2024-57, 2024-29 I.R.B. 67 2024-58, 2024-30 I.R.B. 120 2024-59, 2024-32 I.R.B. 348 2024-60, 2024-34 I.R.B. 515 2024-61, 2024-34 I.R.B. 520 2024-62, 2024-36 I.R.B. 570 2024-63, 2024-36 I.R.B. 573 2024-64, 2024-39 I.R.B. 632 2024-65, 2024-39 I.R.B. 633 2024-66, 2024-40 I.R.B. 682 2024-67, 2024-41 I.R.B. 726 2024-68, 2024-41 I.R.B. 729 2024-69, 2024-41 I.R.B. 733 2024-70, 2024-43 I.R.B. 1001 2024-72, 2024-43 I.R.B. 1005 2024-73, 2024-43 I.R.B. 1007 2024-71, 2024-44 I.R.B. 1026 2024-75, 2024-44 I.R.B. 1026 2024-74, 2024-45 I.R.B. 1089 2024-76, 2024-45 I.R.B. 1089 2024-77, 2024-45 I.R.B. 1093 2024-78, 2024-46 I.R.B. 1111 2024-80, 2024-47 I.R.B. 1120 2024-81, 2024-49 I.R.B. 1203 2024-83, 2024-49 I.R.B. 1206
Proposed Regulations:
REG-124593-23, 2024-28 I.R.B. 40 REG-109032-23, 2024-31 I.R.B. 332 REG-120137-19, 2024-31 I.R.B. 336 REG-119283-23, 2024-32 I.R.B. 351 REG-102161-23 2024-33 I.R.B. 502
Proposed Regulations:—Continued
REG-103529-23, 2024-33 I.R.B. 512 REG-105128-23, 2024-35 I.R.B. 536 REG-108920-24, 2024-38 I.R.B. 607 REG-111629-23, 2024-39 I.R.B. 640 REG-106851-21, 2024-40 I.R.B. 684 REG-116787-23, 2024-40 I.R.B. 709 REG-119683-22, 2024-40 I.R.B. 716 REG-118269-23, 2024-41 I.R.B. 761 REG-112129-23, 2024-42 I.R.B. 787 REG-113628-21, 2024-44 I.R.B. 1074 REG-110878-24, 2024-47 I.R.B. 1125
Revenue Procedures:
2024-26, 2024-27 I.R.B. 7 2024-29, 2024-30 I.R.B. 121 2024-30, 2024-30 I.R.B. 183 2024-27, 2024-31 I.R.B. 300 2024-28, 2024-31 I.R.B. 326 2024-32, 2024-34 I.R.B. 523 2024-34, 2024-38 I.R.B. 604 2024-35, 2024-39 I.R.B. 638 2024-36, 2024-41 I.R.B. 737 2024-37, 2024-41 I.R.B. 755 2024-38, 2024-43 I.R.B. 1010 2024-33, 2024-44 I.R.B. 1030 2024-39, 2024-45 I.R.B. 1097 2024-40, 2024-45 I.R.B. 1100 2024-31, 2024-46 I.R.B. 1113 2024-41, 2024-47 I.R.B. 1122
Revenue Rulings:
2024-13, 2024-28 I.R.B. 18 2024-14, 2024-28 I.R.B. 18 2024-15, 2024-32 I.R.B. 340 2024-16, 2024-35 I.R.B. 534 2024-17, 2024-36 I.R.B. 568 2024-18, 2024-37 I.R.B. 584 2024-20, 2024-40 I.R.B. 646 2024-21, 2024-41 I.R.B. 724 2024-22, 2024-43 I.R.B. 980 2024-23, 2024-43 I.R.B. 981 2024-24, 2024-45 I.R.B. 1086 2024-25, 2024-49 I.R.B. 1181 2024-26, 2024-49 I.R.B. 1201
Treasury Decisions:
10002, 2024-29 I.R.B. 56 9999, 2024-30 I.R.B. 72 10000, 2024-31 I.R.B. 185 10003, 2024-32 I.R.B. 342 10001, 2024-33 I.R.B. 412 10004, 2024-33 I.R.B. 489 9998, 2024-34 I.R.B. 412 10005, 2024-34 I.R.B. 510 9991, 2024-40 I.R.B. 646
Treasury Decisions:—Continued
10007, 2024-43 I.R.B. 981 9994, 2024-44 I.R.B. 1014 10008, 2024-45 I.R.B. 1082 10011, 2024-48 I.R.B. 1177
1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2024–27 through 2024–52 is in Internal Revenue Bulletin 2024–52, dated December 30, 2024.
December 2, 2024 ii Bulletin No. 2024–49
Finding List of Current Actions on Previously Published Items 1
Bulletin 2024–49
1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2024–27 through 2024–52 is in Internal Revenue Bulletin 2024–52, dated December 30, 2024.
Bulletin No. 2024–49 iii December 2, 2024
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