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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2026–16 i April 13, 2026

Numerical Finding List ¹

Bulletin 2026–16

Announcements:

2026-1, 2026-04 I.R.B. 402 2026-2, 2026-05 I.R.B. 447 2026-3, 2026-06 I.R.B. 518 2026-4, 2026-06 I.R.B. 533 2026-5, 2026-07 I.R.B. 540 2026-6, 2026-10 I.R.B. 634 2026-7, 2026-11 I.R.B. 697 2026-8, 2026-16 I.R.B. 813

Notices:

2026-2, 2026-02 I.R.B. 304 2026-3, 2026-02 I.R.B. 307 2026-5, 2026-02 I.R.B. 309 2026-6, 2026-02 I.R.B. 313 2026-1, 2026-04 I.R.B. 365 2026-8, 2026-04 I.R.B. 368 2026-10, 2026-04 I.R.B. 378 2026-11, 2026-06 I.R.B. 491 2026-12, 2026-06 I.R.B. 496 2026-13, 2026-06 I.R.B. 499 2026-9, 2026-07 I.R.B. 534 2026-7, 2026-11 I.R.B. 637 2026-14, 2026-11 I.R.B. 654 2026-15, 2026-11 I.R.B. 658 2026-16, 2026-11 I.R.B. 685 2026-17, 2026-12 I.R.B. 698 2026-4, 2026-13 I.R.B. \726 2026-19, 2026-15 I.R.B. \797 2026-20, 2026-15 I.R.B. \800 2026-22, 2026-15 I.R.B. \802 2026-23, 2026-15 I.R.B. \804

Proposed Regulations:

REG-101952-24, 2026-03 I.R.B. 345 REG-110519-25, 2026-03 I.R.B. 353 REG-132251-11; REG-134219-08, 2026-03 I.R.B. 358 REG-103430-24, 2026-05 I.R.B. 447 REG-112829-25, 2026-05 I.R.B. 452 REG-113515-25, 2026-05 I.R.B. 455 REG-121244-23, 2026-09 I.R.B. 579 REG-105064-25, 2026-13 I.R.B. 735 REG-108921-25, 2026-13 I.R.B. 756 REG-117002-25, 2026-13 I.R.B. 761 REG-117270-25, 2026-13 I.R.B. 772 REG-117298-21, 2026-14 I.R.B. 784

Revenue Procedures:

2026-1, 2026-01 I.R.B. 1 2026-2, 2026-01 I.R.B. 119 2026-3, 2026-01 I.R.B. 143 2026-4, 2026-01 I.R.B. 160

Revenue Procedures:—Continued

2026-5, 2026-01 I.R.B. 258 2026-6, 2026-02 I.R.B. 314 2026-7, 2026-02 I.R.B. 316 2026-8, 2026-04 I.R.B. 380 2026-9, 2026-04 I.R.B. 393 2026-10, 2026-04 I.R.B. 394 2026-12, 2026-07 I.R.B. 535 2026-13, 2026-09 I.R.B. 563 2026-11, 2026-12 I.R.B. 707 2026-15, 2026-13 I.R.B. 729 2026-16, 2026-13 I.R.B. 733 2026-17, 2026-15 I.R.B. 805

Revenue Rulings:

2026-1, 2026-02 I.R.B. 299 2026-2, 2026-03 I.R.B. 342 2026-3, 2026-06 I.R.B. 485 2026-4, 2026-06 I.R.B. 487 2026-5, 2026-08 I.R.B. 542 2026-6, 2026-11 I.R.B. 635 2026-7, 2026-15 I.R.B. 791 2026-8, 2026-16 I.R.B. 812

Treasury Decisions:

10042, 2026-03 I.R.B. 320 10041, 2026-04 I.R.B. 360 10039, 2026-05 I.R.B. 403 10040, 2026-05 I.R.B. 416 10043, 2026-15 I.R.B. 793

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2025–27 through 2025–52 is in Internal Revenue Bulletin 2024–52, dated December 22, 2024.

April 13, 2026 ii Bulletin No. 2026–16

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2026–16

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2025–27 through 2025–52 is in Internal Revenue Bulletin 2024–52, dated December 22, 2024.

Bulletin No. 2026–16 iii April 13, 2026