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Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings).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. 2026–36 i August 31, 2026

Numerical Finding List ¹

Bulletin 2026–36

Announcements:

2026-11, 2026-29 I.R.B. 49 2026-12, 2026-29 I.R.B. 50 2026-13, 2026-32 I.R.B. 173 2026-14, 2026-34 I.R.B. 180 2026-15, 2026-35 I.R.B. 2 14

Notices:

2026-39, 2026-27 I.R.B. 1 2026-38, 2026-28 I.R.B. 30 2026-40, 2026-28 I.R.B. 33 2026-41, 2026-29 I.R.B. 39 2026-42, 2026-29 I.R.B. 41 2026-43, 2026-29 I.R.B. 42 2026-21, 2026-30 I.R.B. 51 2026-44, 2026-32 I.R.B. 143 2026-28, 2026-34 I.R.B. 177 2026-46, 2026-35 I.R.B. 182 2026-48, 2026-35 I.R.B. 185 2026-49, 2026-35 I.R.B. 198 2026-50, 2026-36 I.R.B. 242

Revenue Procedures:

2026-25, 2026-29 I.R.B. 45 2026-18, 2026-30 I.R.B. 53 2026-26, 2026-31 I.R.B. 131 2026-32, 2026-32 I.R.B. 146 2026-28, 2026-33 I.R.B. 175 2026-30, 2026-35 I.R.B. 212

Revenue Rulings:

2026-12, 2026-28 I.R.B. 27 2026-13, 2026-32 I.R.B. 132 2026-14, 2026-35 I.R.B. 181 2026-15, 2026-36 I.R.B. 216 2026-16, 2026-36 I.R.B. 237

Treasury Decisions:

10051, 2026-31 I.R.B. 118 10052, 2026-31 I.R.B. 121 10050, 2026-32 I.R.B. 134 10053, 2026-36 I.R.B. 237

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2026–27 through 2026–52 is in Internal Revenue Bulletin 2025–52, dated December 21, 2025.

August 31, 2026 ii Bulletin No. 2026–36

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2026–36

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2026–27 through 2026–52 is in Internal Revenue Bulletin 2025–52, dated December 21, 2025.

Bulletin No. 2026–36 iii August 31, 2026