Highlights of This IssueINCOME TAXPrefaceThe IRS MissionIntroductionPart III. Administrative, Procedural, and MiscellaneousNotice 201577Part IV. Items of General InterestAnnouncement 201526Definition of Terms and AbbreviationsDefinition of TermsAbbreviationsNumerical Finding ListNumerical Finding ListEffect of Current Actions on Previously Published ItemsFinding List of Current Actions on Previously Published ItemsINTERNAL REVENUE BULLETINWe Welcome Comments About the Internal Revenue Bulletin Internal Revenue Bulletin: 2015-47 November 23, 2015 Highlights of This Issue These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations. INCOME TAX Announcement 2015–26 Announcement 2015–26 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers. These individuals are subject to the regulations governing practice before the Internal Revenue Service (IRS), which are set out in Title 31, Code of Federal Regulations, Part 10, and which are published in pamphlet form as Treasury Department Circular No. 230. The regulations prescribe the duties and restrictions relating to such practice and prescribe the disciplinary sanctions for violating the regulations. Notice 2015–77 Notice 2015–77 This notice amplifies Notice 2013–7, 2013–6 I.R.B. 477, with respect to the Treasury Department’s Housing Finance Agency Innovation Fund for the Hardest-Hit Housing Markets (HFA Hardest Hit Fund) by extending through taxable year 2017 the safe harbor method for computing a homeowner’s deduction for payments made on a home mortgage and the relief for mortgage servicers and state housing finance agencies (State HFAs) from penalties relating to information reporting. In addition, this notice amplifies Rev. Proc. 2011–55, 2011–47 I.R.B. 793, by extending its scope and effective date through calendar year 2017 for the HFA Hardest Hit Fund. Preface The IRS Mission Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. Introduction The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly. It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. The Bulletin is divided into four parts as follows: Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986. Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports. Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement). Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements. The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. Part III. Administrative, Procedural, and Miscellaneous Notice 2015–77 Extension of Guidance in Notice 2013–7 for Participants in the HFA Hardest Hit Fund PURPOSE This notice amplifies Notice 2013–7, 2013–6 I.R.B. 477, with respect to the Treasury Department’s Housing Finance Agency Innovation Fund for the Hardest-Hit Housing Markets (HFA Hardest Hit Fund) by extending through taxable year 2017 the safe harbor method for computing a homeowner’s deduction for payments made on a home mortgage and the relief for mortgage servicers and state housing finance agencies (State HFAs) from penalties relating to information reporting. In addition, this notice amplifies Rev. Proc. 2011–55, 2011–47 I.R.B. 793, by extending its scope and effective date through calendar year 2017 for the HFA Hardest Hit Fund. BACKGROUND Notice 2013–7 provides guidance on the federal income tax consequences of, and information reporting obligations for, payments made to or on behalf of financially distressed homeowners under programs designed by State HFAs (State Programs) with funds allocated from the HFA Hardest Hit Fund. An updated list of State Programs for which the Treasury Department approves funding is available at www.treasury.gov/HHF. All of these programs are covered by Rev. Proc. 2011–55 and this notice. Rev. Proc. 2011–55, as amplified by Notice 2013–7, specifies the IRS office to which State HFAs should send the statement required by Notice 2013–7, and provides that State HFAs may, at their option, use Form 1098–MA, Mortgage Assistance Payments, to provide the information required by that notice. Rev. Proc. 2011–55 applies to State HFAs that make payments to mortgage servicers under a State Program. Notice 2013–7 extends the effective date of Rev. Proc. 2011–55 through 2015. APPLICATION Income Tax Consequences to Homeowners For taxable years 2010 through 2017, a homeowner may deduct on his or her Federal income tax return the lesser of— The sum of all payments on the home mortgage that the homeowner actually makes during a taxable year to the mortgage servicer or the State HFA; and the sum of amounts shown on Form 1098, Mortgage Interest Statement, for mortgage interest received, real property taxes, and mortgage insurance premiums (if deductible for the taxable year under § 163(h)(3)(E)). This safe harbor method of computing the homeowner’s deduction applies for a taxable year if (1) the homeowner meets the requirements of §§ 163 and 164 to deduct all of the mortgage interest on the loan and all of the real property taxes on the principal residence, and (2) the homeowner participates in a State Program in which the program payments could be used to pay interest on the home mortgage. Information Reporting Obligations The Service will not assert penalties under §§ 6721 and 6722 against a mortgage servicer that reports on Forms 1098 payments received under a State Program during calendar years 2011 through 2017 if the servicer notifies homeowners that the amounts reported on the Form 1098 are overstated because they include government subsidy payments. The Service will not assert penalties under §§ 6721 and 6722 against any State HFA for failing to file and furnish Forms 1098 for calendar years 2011 through 2017 if the State HFA provides each homeowner and the IRS a statement setting forth (1) the homeowner’s name and taxpayer identification number (TIN), and (2) the amount of payments the State HFA made to the mortgage servicer under the State Program during that year (separately stating the amount the State HFA paid and the amount the homeowner paid). Except as provided in Rev. Proc. 2011–55 regarding use of Form 1098–MA, the statement the State HFA provides to the IRS must be a single statement that separately lists the names, TINs, and relevant payment amounts for each homeowner. For calendar years 2011 through 2017, State HFAs may, at their option, use Form 1098–MA in accordance with Rev. Proc. 2011–55 to provide the information described in Notice 2013–7 instead of filing a single statement for the calendar year. EFFECT ON OTHER DOCUMENTS (1) Notice 2013–7 is amplified with respect to the HFA Hardest Hit Fund by extending the guidance relating to (a) the safe harbor method for computing a homeowner’s deduction for payments made on a home mortgage through taxable year 2017, and (b) information reporting for those payments through calendar year 2017. (2) Rev. Proc. 2011–55 is amplified by extending its scope and effective date through calendar year 2017 for the HFA Hardest Hit Fund. DRAFTING INFORMATION The principal author of this notice is Shareen S. Pflanz of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this notice, contact Ms. Pflanz at (202) 317-4718 (not a toll-free number). Part IV. Items of General Interest Announcement 2015–26 Announcement of Disciplinary Sanctions From the Office of Professional Responsibility The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, appraisers, and unenrolled/unlicensed return preparers (individuals who are not enrolled to practice and are not licensed as attorneys or certified public accountants). Licensed or enrolled practitioners are subject to the regulations governing practice before the Internal Revenue Service (IRS), which are set out in Title 31, Code of Federal Regulations, Subtitle A, Part 10, and which are released as Treasury Department Circular No. 230. The regulations prescribe the duties and restrictions relating to such practice and prescribe the disciplinary sanctions for violating the regulations. Unenrolled/unlicensed return preparers are subject to Revenue Procedure 81–38 and superseding guidance in Revenue Procedure 2014–42, which govern a preparer’s eligibility to represent taxpayers before the IRS in examinations of tax returns the preparer both prepared for the taxpayer and signed as the preparer. Additionally, unenrolled/unlicensed return preparers who voluntarily participate in the Annual Filing Season Program under Revenue Procedure 2014–42 agree to be subject to the duties and restrictions in Circular 230, including the restrictions on incompetent or disreputable conduct. The disciplinary sanctions to be imposed for violation of the applicable standards are: Disbarred from practice before the IRS—An individual who is disbarred is not eligible to practice before the IRS as defined at 31 C.F.R. § 10.2(a)(4) for a minimum period of five (5) years. Suspended from practice before the IRS—An individual who is suspended is not eligible to practice before the IRS as defined at 31 C.F.R. § 10.2(a)(4) during the term of the suspension. Censured in practice before the IRS—Censure is a public reprimand. Unlike disbarment or suspension, censure does not affect an individual’s eligibility to practice before the IRS, but OPR may subject the individual’s future practice rights to conditions designed to promote high standards of conduct. Monetary penalty—A monetary penalty may be imposed on an individual who engages in conduct subject to sanction, or on an employer, firm, or entity if the individual was acting on its behalf and it knew, or reasonably should have known, of the individual’s conduct. Disqualification of appraiser—An appraiser who is disqualified is barred from presenting evidence or testimony in any administrative proceeding before the Department of the Treasury or the IRS. Ineligible for limited practice—An unenrolled/unlicensed return preparer who fails to comply with the requirements in Revenue Procedure 81–38 or to comply with Circular 230 as required by Revenue Procedure 2014–42 may be determined ineligible to engage in limited practice as a representative of any taxpayer. Under the regulations, individuals subject to Circular 230 may not assist, or accept assistance from, individuals who are suspended or disbarred with respect to matters constituting practice (i.e., representation) before the IRS, and they may not aid or abet suspended or disbarred individuals to practice before the IRS. Disciplinary sanctions are described in these terms: Disbarred by decision, Suspended by decision, Censured by decision, Monetary penalty imposed by decision, and Disqualified after hearing—An administrative law judge (ALJ) issued a decision imposing one of these sanctions after the ALJ either (1) granted the government’s summary judgment motion or (2) conducted an evidentiary hearing upon OPR’s complaint alleging violation of the regulations. After 30 days from the issuance of the decision, in the absence of an appeal, the ALJ’s decision becomes the final agency decision. Disbarred by default decision, Suspended by default decision, Censured by default decision, Monetary penalty imposed by default decision, and Disqualified by default decision—An ALJ, after finding that no answer to OPR’s complaint was filed, granted OPR’s motion for a default judgment and issued a decision imposing one of these sanctions. Disbarment by decision on appeal, Suspended by decision on appeal, Censured by decision on appeal, Monetary penalty imposed by decision on appeal, and Disqualified by decision on appeal—The decision of the ALJ was appealed to the agency appeal authority, acting as the delegate of the Secretary of the Treasury, and the appeal authority issued a decision imposing one of these sanctions. Disbarred by consent, Suspended by consent, Censured by consent, Monetary penalty imposed by consent, and Disqualified by consent—In lieu of a disciplinary proceeding being instituted or continued, an individual offered a consent to one of these sanctions and OPR accepted the offer. Typically, an offer of consent will provide for: suspension for an indefinite term; conditions that the individual must observe during the suspension; and the individual’s opportunity, after a stated number of months, to file with OPR a petition for reinstatement affirming compliance with the terms of the consent and affirming current fitness and eligibility to practice (i.e., an active professional license or active enrollment status, with no intervening violations of the regulations). Suspended indefinitely by decision in expedited proceeding, Suspended indefinitely by default decision in expedited proceeding, Suspended by consent in expedited proceeding—OPR instituted an expedited proceeding for suspension (based on certain limited grounds, including loss of a professional license for cause, and criminal convictions). Determined ineligible for limited practice—There has been a final determination that an unenrolled/unlicensed return preparer is not eligible for limited representation of any taxpayer because the preparer violated standards of conduct or failed to comply with any of the requirements to act as a representative. OPR has authority to disclose the grounds for disciplinary sanctions in these situations: (1) an ALJ or the Secretary’s delegate on appeal has issued a final decision; (2) the individual has settled a disciplinary case by signing OPR’s “consent to sanction” agreement admitting to one or more violations of the regulations and consenting to the disclosure of the admitted violations (for example, failure to file Federal income tax returns, lack of due diligence, conflict of interest, etc.); (3) OPR has issued a decision in an expedited proceeding for indefinite suspension; or (4) OPR has made a final determination (including any decision on appeal) that an unenrolled/unlicensed return preparer is ineligible to represent any taxpayer before the IRS. Announcements of disciplinary sanctions appear in the Internal Revenue Bulletin at the earliest practicable date. The sanctions announced below are alphabetized first by state and second by the last names of the sanctioned individuals. City & State Name Professional Designation Disciplinary Sanction Effective Date(s) California Santa Rosa Jovel, Efrain Enrolled Agent Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from July 30, 2015 Florida Coral Gables Forman, Terry J. Attorney/CPA Suspended by decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from July 9, 2015 Maryland Gwynn Oak Agbaje, Taiwo A. Attorney Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from July 30, 2015 New Jersey Metuchen Frey, Thomas G. Attorney Suspended by decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from July 30, 2015 Ridgefield Griffin, Timothy G. Attorney Suspended by decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from August 27, 2015 New York Griffin, Timothy G., see New Jersey Ohio Dayton Couchot, Larry E. CPA Suspended by decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from July 30, 2015 East Lake Zelenkofske, Andrew B. CPA Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from August 18, 2015 Pennsylvania Philadelphia Miller, Larry C. Attorney Reinstated to practice before the IRS August 8, 2015 Zelenkofske, Andres B., see Ohio Definition of Terms and Abbreviations Definition of Terms Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect: Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below). Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed. Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them. 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 new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded. Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series. Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study. Abbreviations 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. Numerical Finding List Numerical Finding List A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2015–01 through 2015–26 is in Internal Revenue Bulletin 2015–26, dated June 29, 2015. Bulletins 2015–27 through 2015–47 Announcements: Article Issue Link Page 2015-17 2015-28 I.R.B. 2015-28 67 2015-18 2015-33 I.R.B. 2015-33 198 2015-19 2015-32 I.R.B. 2015-32 157 2015-20 2015-38 I.R.B. 2015-38 355 2015-21 2015-34 I.R.B. 2015-34 220 2015-22 2015-35 I.R.B. 2015-35 288 2015-23 2015-36 I.R.B. 2015-36 311 2015-24 2015-36 I.R.B. 2015-36 313 2015-25 2015-39 I.R.B. 2015-39 422 2015-26 2015-47 I.R.B. 2015-47 677 2015-28 2015-46 I.R.B. 2015-46 673 2015-29 2015-46 I.R.B. 2015-46 673 2015-30 2015-46 I.R.B. 2015-46 673 Notices: Article Issue Link Page 2015-43 2015-29 I.R.B. 2015-29 73 2015-46 2015-28 I.R.B. 2015-28 64 2015-47 2015-30 I.R.B. 2015-30 76 2015-48 2015-30 I.R.B. 2015-30 77 2015-49 2015-30 I.R.B. 2015-30 79 2015-50 2015-30 I.R.B. 2015-30 81 2015-51 2015-31 I.R.B. 2015-31 133 2015-52 2015-35 I.R.B. 2015-35 227 2015-53 2015-33 I.R.B. 2015-33 190 2015-54 2015-34 I.R.B. 2015-34 210 2015-55 2015-34 I.R.B. 2015-34 217 2015-56 2015-35 I.R.B. 2015-35 235 2015-57 2015-36 I.R.B. 2015-36 294 2015-58 2015-37 I.R.B. 2015-37 322 2015-59 2015-40 I.R.B. 2015-40 459 2015-60 2015-43 I.R.B. 2015-43 604 2015-61 2015-39 I.R.B. 2015-39 408 2015-62 2015-39 I.R.B. 2015-39 411 2015-63 2015-40 I.R.B. 2015-40 461 2015-64 2015-40 I.R.B. 2015-40 464 2015-65 2015-40 I.R.B. 2015-40 466 2015-66 2015-41 I.R.B. 2015-41 541 2015-67 2015-41 I.R.B. 2015-41 546 2015-68 2015-41 I.R.B. 2015-41 547 2015-69 2015-41 I.R.B. 2015-41 550 2015-70 2015-43 I.R.B. 2015-43 604 2015-71 2015-43 I.R.B. 2015-43 606 2015-72 2015-44 I.R.B. 2015-44 613 2015-73 2015-46 I.R.B. 2015-46 660 2015-74 2015-46 I.R.B. 2015-46 663 2015-75 2015-46 I.R.B. 2015-46 668 2015-76 2015-46 I.R.B. 2015-46 669 2015-77 2015-47 I.R.B. 2015-47 676 Proposed Regulations: Article Issue Link Page REG-140379-02 2015-45 I.R.B. 2015-45 653 REG-136459-09 2015-37 I.R.B. 2015-37 332 REG-155164-09 2015-41 I.R.B. 2015-41 560 REG-109370-10 2015-33 I.R.B. 2015-33 198 REG-112997-10 2015-39 I.R.B. 2015-39 422 REG-103033-11 2015-37 I.R.B. 2015-37 325 REG-109813-11 2015-37 I.R.B. 2015-37 330 REG-138344-13 2015-41 I.R.B. 2015-41 557 REG-139483-13 2015-40 I.R.B. 2015-40 475 REG-148998-13 2015-45 I.R.B. 2015-45 653 REG-115452-14 2015-32 I.R.B. 2015-32 158 REG-127895-14 2015-41 I.R.B. 2015-41 556 REG-132075-14 2015-35 I.R.B. 2015-35 288 REG-138526-14 2015-28 I.R.B. 2015-28 67 REG-143800-14 2015-37 I.R.B. 2015-37 347 REG-102648-15 2015-31 I.R.B. 2015-31 134 REG-102837-15 2015-27 I.R.B. 2015-27 43 REG-121496-15 2015-46 I.R.B. 2015-46 674 REG-123640-15 2015-37 I.R.B. 2015-37 350 Revenue Procedures: Article Issue Link Page 2015-34 2015-27 I.R.B. 2015-27 4 2015-36 2015-27 I.R.B. 2015-27 20 2015-38 2015-36 I.R.B. 2015-36 295 2015-39 2015-33 I.R.B. 2015-33 195 2015-40 2015-35 I.R.B. 2015-35 236 2015-41 2015-35 I.R.B. 2015-35 263 2015-42 2015-36 I.R.B. 2015-36 310 2015-43 2015-40 I.R.B. 2015-40 467 2015-44 2015-38 I.R.B. 2015-38 354 2015-45 2015-39 I.R.B. 2015-39 412 2015-46 2015-39 I.R.B. 2015-39 414 2015-47 2015-39 I.R.B. 2015-39 419 2015-48 2015-40 I.R.B. 2015-40 469 2015-49 2015-41 I.R.B. 2015-41 555 2015-50 2015-42 I.R.B. 2015-42 583 2015-51 2015-42 I.R.B. 2015-42 583 2015-52 2015-45 I.R.B. 2015-45 638 2015-53 2015-44 I.R.B. 2015-44 615 2015-54 2015-45 I.R.B. 2015-45 648 Revenue Rulings: Article Issue Link Page 2015-15 2015-27 I.R.B. 2015-27 1 2015-16 2015-31 I.R.B. 2015-31 130 2015-17 2015-39 I.R.B. 2015-39 358 2015-18 2015-34 I.R.B. 2015-34 209 2015-19 2015-36 I.R.B. 2015-36 291 2015-20 2015-38 I.R.B. 2015-38 353 2015-21 2015-40 I.R.B. 2015-40 447 2015-22 2015-44 I.R.B. 2015-44 610 Treasury Decisions: Article Issue Link Page 9723 2015-31 I.R.B. 2015-31 84 9726 2015-31 I.R.B. 2015-31 98 9727 2015-32 I.R.B. 2015-32 154 9728 2015-33 I.R.B. 2015-33 169 9729 2015-35 I.R.B. 2015-35 221 9730 2015-35 I.R.B. 2015-35 223 9731 2015-37 I.R.B. 2015-37 314 9732 2015-39 I.R.B. 2015-39 371 9733 2015-41 I.R.B. 2015-41 494 9734 2015-41 I.R.B. 2015-41 500 9735 2015-37 I.R.B. 2015-37 316 9736 2015-39 I.R.B. 2015-39 402 9737 2015-40 I.R.B. 2015-40 449 9738 2015-40 I.R.B. 2015-40 453 9739 2015-41 I.R.B. 2015-41 528 9740 2015-42 I.R.B. 2015-42 573 9741 2015-45 I.R.B. 2015-45 628 9742 2015-46 I.R.B. 2015-46 657 Effect of Current Actions on Previously Published Items Finding List of Current Actions on Previously Published Items A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2015–01 through 2015–26 is in Internal Revenue Bulletin 2015–26, dated June 29, 2015. Bulletins 2015–27 through 2015–47 Notices: Old Article Action New Article Issue Link Page 2011-55 Amplified by Notice 2015-77 2015-47 I.R.B. 2014-47 676 2013-7 Amplified by Notice 2015-77 2015-47 I.R.B. 2014-47 676 2014-4 Modified by Notice 2015-51 2015-31 I.R.B. 2014-31 133 2014-17 Superseded by Notice 2015-67 2015-41 I.R.B. 2014-41 546 Proposed Regulations: Old Article Action New Article Issue Link Page 2009-57 Obsoleted by REG-112997-10 2015-39 I.R.B. 2015-39 422 2013-17 Obsoleted by REG-148998-13 2015-45 I.R.B. 2015-45 653 Revenue Procedures: Old Article Action New Article Issue Link Page 1992-75 Clarified by Rev. Proc. 2015-40 2015-35 I.R.B. 2015-35 236 2003-40 Modified by Rev. Proc. 2015-40 2015-35 I.R.B. 2015-35 236 2003-78 Modified by Rev. Proc. 2015-46 2015-39 I.R.B. 2015-39 414 2006-9 Modified by Rev. Proc. 2015-41 2015-35 I.R.B. 2015-35 263 2006-9 Superseded by Rev. Proc. 2015-41 2015-35 I.R.B. 2015-35 263 2006-54 Modified by Rev. Proc. 2015-40 2015-35 I.R.B. 2015-35 236 2006-54 Superseded by Rev. Proc. 2015-40 2015-35 I.R.B. 2015-35 236 2008-31 Modified by Rev. Proc. 2015-41 2015-35 I.R.B. 2015-35 263 2008-31 Superseded by Rev. Proc. 2015-41 2015-35 I.R.B. 2015-35 263 2011-49 Modified by Rev. Proc. 2015-36 2015-27 I.R.B. 2015-27 20 2011-49 Superseded by Rev. Proc. 2015-36 2015-27 I.R.B. 2015-27 20 2015-14 Modified by Rev. Proc. 2015-39 2015-33 I.R.B. 2015-33 195 2015-40 Amplified by Rev. Proc. 2015-41 2015-35 I.R.B. 2015-35 263 2015-41 Amplified by Rev. Proc. 2015-40 2015-35 I.R.B. 2015-35 236 Treasury Decisions: Old Article Action New Article Issue Link Page 58-422 Obsoleted by T.D. 9739 2015-41 I.R.B. 2015-41 528 66-284 Obsoleted by T.D. 9739 2015-41 I.R.B. 2015-41 528 79-250 Obsoleted by T.D. 9739 2015-41 I.R.B. 2015-41 528 79-289 Obsoleted by T.D. 9739 2015-41 I.R.B. 2015-41 528 96-29 Obsoleted by T.D. 9739 2015-41 I.R.B. 2015-41 528 INTERNAL REVENUE BULLETIN The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletins are available at www.irs.gov/irb/. We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page (www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave. NW, IR-6230 Washington, DC 20224.