Internal Revenue Bulletin 2015-20 (PDF rendition): IRS Revenue Procedures

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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
Notice 2015–10, page 965.
Notice 2015–20 announces that the Department of the Trea-
sury and the IRS intend to issue regulations applicable to
claims for refund or credit for amounts withheld under chapter
3 or 4. In general, these regulations will provide that an other-
wise allowable claim of refund or credit made by a claimant that
is the beneficial owner of a withheld payment is only available
to the extent that the relevant withholding agent deposited the
amount withheld. The regulations will also provide for a pro rata
allocation of the amount available to the claimant for refund or
credit when a withholding agent has partially satisfied its de-
posit requirements. The notice requests public comments con-
cerning the administration of the pro rata allocation and pro-
cedural rules described in the notice, the potential exceptions
described in the notice, and other potential exceptions consis-
tent with the purposes of the guidance described in the notice.
The regulations will apply to claims for refund or credit for
amounts withheld with respect to the 2015 calendar year and
thereafter.
Rev. Proc. 2015–30, page 970.
This revenue procedure provides the 2016 inflation adjusted
amounts for Health Savings Accounts (HSAs) under section
223 of the Internal Revenue Code.
Notice 2015–32, page 967.
Credit for Renewable Electricity Production and Refined Coal
Production, and Publication of Inflation Adjustment Factor and
Reference Prices for Calendar Year 2015: The notice reports
for 2015 the inflation adjustment factor and reference prices
used to determine the availability of the section 45 credit for
electricity produced from qualified energy resources and re-
fined coal and includes the credit amounts for renewable elec-
tricity production and refined coal production.
EXEMPT ORGANIZATIONS
Announcement 2015–14, page 971.
Revocation of IRC 501(c)(3) Organizations for failure to meet
the code section requirements. Contributions made to the
organizations by individual donors are no longer deductible
under IRC 170(b)(1)(A).
Finding Lists begin on page ii.
Index for July through May begins on page iv.
Bulletin No. 2015–20
May 18, 2015

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and en-
force 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 Conven-
tions, 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 other-
wise indicated. Procedures relating solely to matters of internal
management are not published; however, statements of inter-
nal 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, identify-
ing 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, Legisla-
tion 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 Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Sec-
retary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment 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.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
May 18, 2015Bulletin No. 2015–20

Part III. Administrative, Procedural, and Miscellaneous
Guidance on Refunds and
Credits Under Chapter 3,
Chapter 4, and Related
Withholding Provisions
Notice 2015–10
I. PURPOSE
The Department of the Treasury (Trea-
sury Department) and the Internal Reve-
nue Service (IRS) are concerned about
cases in which persons subject to with-
holding under sections 1441 through 1443
(herein referred to as chapter 3) or sec-
tions 1471 and 1472 (herein referred to as
chapter 4) are making or will make claims
for refunds or credits in circumstances
where a withholding agent failed to de-
posit the amounts withheld as required
under section 6302 (or otherwise pay such
amounts to the Treasury Department). The
Treasury Department and the IRS are
aware that withholding agents may not
always be compliant with the requirement
to deposit amounts withheld under chapter
3 or 4 or reported as withheld on Form
1042–S. If a refund or credit is issued for
an amount that has not been deposited, the
IRS may not be able to recover that
amount because the claimant and, in some
cases the relevant withholding agent, may
be outside the United States. The allow-
ance of refunds or credits based on the
amount reported as withheld on Form
1042–S subjects the Treasury Department
to the risk that refunds or credits may be
improperly granted for fictitious withhold-
ing or amounts that have not been depos-
ited, for which collectability issues may
arise. In light of these concerns, the Trea-
sury Department and the IRS intend to
issue regulations applicable to claims for
refund or credit for amounts withheld un-
der chapter 3 or 4. In general, these reg-
ulations will provide that an otherwise
allowable claim for refund or credit made
by a claimant that is the beneficial owner
of a withheld payment is only available to
the extent that the relevant withholding
agent deposited the amount withheld.
Section II of this notice provides back-
ground on the statutory and regulatory
rules governing refund and credit claims
for amounts withheld under chapter 3 or 4.
Section III of this notice describes, in
general, the regulations that the Treasury
Department and the IRS intend to issue
with respect to the treatment of refund and
credit claims made by persons subject to
withholding under chapter 3 or 4 when the
amount withheld is not deposited with the
Treasury Department by a withholding
agent as required under section 6302 (or
otherwise paid to the Treasury Depart-
ment). The regulations will also provide
for a pro rata allocation of the amount
available to the claimant for refund or
credit when a withholding agent has par-
tially satisfied its deposit requirements.
These regulations will apply to claims for
refund or credit for amounts withheld with
respect to the 2015 calendar year and
thereafter. No inference is intended with
regard to existing law, and for all years,
the IRS will continue to deny claims for
refund or credit when appropriate, includ-
ing for fictitious withholding and other
fraudulent claims.
Section IV of this notice requests pub-
lic comments regarding the administration
of the pro rata allocation and procedural
rules described in section III.B of this
notice and on potential exceptions to the
rules described in this notice.
II. BACKGROUND
A. General Requirement to Withhold,
Deposit, and Report under Chapters 3
and 4
Chapter 3 generally requires withhold-
ing agents to collect the substantive tax
liability of foreign persons that is imposed
under sections 871(a), 881(a), and 4948
on certain payments of U.S. source fixed
or determinable annual or periodical in-
come through withholding requirements.
Chapter 4 generally requires withholding
agents to withhold tax on certain pay-
ments to foreign financial institutions
(FFIs) that are nonparticipating FFIs and
certainnonfinancialforeignentities
(NFFEs) that do not provide information
regarding their substantial U.S. owners.
Chapter 4 also generally requires partici-
pating FFIs to withhold tax on certain
payments to accounts held by recalcitrant
account holders and payees that are non-
participating FFIs. The withholding re-
quired under chapters 3 and 4 is collected
primarily by domestic withholding agents
but is also collected by foreign withhold-
ing agents.
An amount withheld by a withholding
agent is required to be deposited with the
Treasury Department in accordance with sec-
tion 6302. See Treas. Reg. §§ 1.1461–1(a) and
1.1474 –1(b). The regulations also gener-
ally require a withholding agent to deposit
withheld amounts within certain time pe-
riods that vary depending on the amount
of deposits. See Treas. Reg. § 1.6302–2. A
withholding agent is required to report its
federal income tax liability for the
amounts of tax it is required to withhold
under chapters 3 and 4 on Form 1042,
Annual Withholding Tax Return for U.S.
Source Income of Foreign Persons, for the
calendar year. If, at the end of a calendar
year, the total amount of deposited tax is
less than the amount of tax required to be
reported as due on Form 1042, the with-
holding agent must pay the balance due
when filing its Form 1042. See Treas.
Reg. § 1.1461–1(a). If the total amount of
deposits received by the Treasury Depart-
ment is less than the withholding tax lia-
bility of the withholding agent, and the
withholding agent has not paid the tax due
with the filing of its Form 1042, the with-
holding agent remains liable for the taxes
due under section 1461 (for amounts with-
held under chapter 3) or section 1474(a)
(for amounts withheld under chapter 4)
and associated interest and penalties. See
sections 6601, 6651(a)(2), and 6656.
A withholding agent is also required to
file with the IRS and furnish to the recip-
ient of the payment a Form 1042–S, For-
eign Person’s U.S. Source Income Subject
to Withholding, reporting any amount
withheld with respect to amounts paid to
the recipient. The aggregate amount re-
ported as withheld or otherwise paid by
the withholding agent on all Forms
1042–S should equal the federal income
tax liability reported by the withholding
agent on Form 1042.
B. Claims for Refunds and Credits
Section 33 allows as a credit against
the tax imposed by Subtitle A (income
tax) the amount of tax withheld at the
Bulletin No. 2015–20May 18, 2015
965

source under subchapter A of chapter 3.
Section 1462 and Treas. Reg. § 1.1462–
1(a) provide that the beneficial owner of
the income may claim a credit of the
amount of tax actually withheld under
chapter 3 against the total income tax
computed on the beneficial owner’s re-
turn. For purposes of chapter 4, section
1474(b)(1) and the regulations thereunder
allow a credit for the amount of tax de-
ducted and withheld under chapter 4 as if
such tax had been deducted and withheld
under subchapter A of chapter 3. Treas.
Reg. § 1.1474 –3(a) provides that the
amount of tax actually withheld shall be
allowed as a credit against the total in-
come tax computed in the beneficial own-
er’s return.
Treas. Reg. § 1.1464 –1(a) provides for
a refund or credit under chapter 65 (sec-
tion 6401 through section 6432) of an
overpayment of tax that has actually been
withheld at source under chapter 3 to be
made to the taxpayer from whose income
the amount of such tax was in fact with-
held. For chapter 4 purposes, Treas. Reg.
§ 1.1474 –5(a)(1) provides that a refund or
credit of an amount of tax that has actually
been withheld at source at the time of
payment will be made to the beneficial
owner of the payment to which the
amount of withheld tax is attributable if
such beneficial owner meets the require-
ments of chapter 65.
Generally, there is an overpayment
when (i) there is a payment in excess of
the tax due, (ii) pursuant to section
6401(a), there is a payment assessed or
collected after the expiration of the statute
of limitations, or (iii) pursuant to section
6401(b), there is an excess refundable
credit because the amount allowable as a
credit exceeds the tax imposed. Under a
special rule in section 6401(b)(2), the
credit under section 33 is treated as a
refundable credit only in the case of a
beneficial owner who is a nonresident
alien and who has made an election to be
treated as a U.S. resident under section
6013(g) or (h). In the case of an overpay-
ment, section 6402(a) authorizes the IRS
to credit the amount of such overpayment
against any liability in respect of an inter-
nal revenue tax on the part of the person
who made such overpayment and pro-
vides that the IRS shall, subject to certain
offsets, refund any balance.
Treas. Reg. § 301.6402–3T(e) provides
the procedural requirements applicable to
a claim for refund or credit made by a
nonresident alien individual or foreign
corporation for amounts withheld under
chapter 3 or 4. These regulations provide
that, for an overpayment of tax that re-
sulted from withholding under chapter 3
or 4, the claimant must attach a copy of
the relevant Form 1042–S to the income
tax return on which the claim for refund or
credit is made.
III. GUIDANCE TO ADDRESS
REFUND AND CREDIT CLAIMS
WHERE THE DEPOSIT
REQUIREMENT HAS NOT BEEN
SATSIFIED
A. General Rule
The Treasury Department and the IRS
intend to amend the regulations under
Treas. Reg. §§ 1.1464 –1(a) and 1.1474 –
5(a)(1) to provide that a refund or credit
will be allowed to a claimant with respect
to an overpayment only to the extent the
relevant withholding agent has deposited
(or otherwise paid to the Treasury Depart-
ment) the amount withheld and such
amount is in excess of the claimant’s tax
liability, except as otherwise provided by
section 6401(b)(2). Similarly, the Trea-
sury Department and the IRS also intend
to issue regulations under section 33 and
amend the regulations under Treas. Reg.
§§ 1.1462–1(a) and 1.1474 –3(a) to pro-
vide that a credit for an amount withheld
is only available to a claimant to the ex-
tent that the withholding agent has depos-
ited (or otherwise paid to the Treasury
Department) the amount withheld. There-
fore, subject to certain exceptions, includ-
ing, potentially, the exceptions referenced
in section III.C of this notice, no refund or
credit will be allowed under the regula-
tions for an amount withheld under chap-
ter 3 or 4 when there is a shortfall in the
deposits required to be made by the with-
holding agent. While this notice focuses
on regulations to be issued under sections
33, 1462, 1464, and 1474, the Treasury
Department and the IRS may amend or
issue other related regulations to carry out
the objectives described in this notice.
B. Allocation of Partial Deposits to
Refund or Credit Claims
The Treasury Department and the IRS
recognize that a withholding agent may
deposit a portion of the amount of tax that
it has withheld under chapter 3 or 4. The
Treasury Department and the IRS intend
to issue regulations providing that, in such
cases, the claimant is entitled to an
amount of refund or credit, to the extent
otherwise allowable, that takes into ac-
count that the withholding agent has de-
posited a portion of the required amount
of tax. The regulations will adopt a pro
rata method to allocate the amount avail-
able for refund or credit with respect to
each claimant. Under this method, a with-
holding agent’s deposits made to its Form
1042 account will be divided by the
amount reported as withheld on all Forms
1042–S filed by the withholding agent to
arrive at a “deposit percentage.” Solely for
purposes of refund and credit claims re-
lated to chapter 3 or 4, each claimant will
be treated as though the withholding agent
made a deposit equal to
•the amount reported as withheld on the
Form 1042–S with respect to the
claimant, multiplied by
•the withholding agent’s deposit per-
centage.
The claimant will be entitled to a refund
or credit of the amount withheld to the
extent that the deposit amount allocated to
the claimant exceeds the claimant’s tax
liability.
As an example, consider a case in
which a withholding agent pays a $100
dividend to each of ten nonresident aliens
and withholds tax at 30 percent from each
dividend under chapter 3. The withhold-
ing agent is required to deposit $300 of
tax, but instead deposits only $225 of tax
that it withheld. The withholding agent
reports on a Form 1042–S issued to each
nonresident alien and filed with the IRS
that it paid to that nonresident alien a $100
dividend and withheld $30 of tax. In this
case, the withholding agent’s deposit per-
centage is 75 percent ($225, the amount of
deposits reflected in the withholding
agent’s Form 1042 account, divided by
$300, the amount reported as withheld on
all Forms 1042–S filed by the withholding
agent). If one nonresident alien properly
claims that, under an income tax treaty
May 18, 2015Bulletin No. 2015–20
966

with the United States, he is entitled to a
15 percent withholding tax rate and claims
a $15 refund, he is allocated $22.50 of the
deposit (the $30 reported as withheld on
the claimant’s Form 1042–S, multiplied
by the withholding agent’s deposit per-
centage of 75 percent). Since the nonres-
ident alien withholding tax rate is 15 per-
cent, he has a $15 tax liability. Therefore,
there is an overpayment of $7.50, and the
nonresident alien will be entitled to a re-
fund or credit for that amount.
Permitting a partial refund or credit
under this methodology ensures that a
claimant’s refund or credit claim will not
be denied in its entirety due to the failure
of the relevant withholding agent to fully
deposit or otherwise pay the required
amount of tax and serves to allocate
amounts available for refund or credit pro-
portionately to claimants.
The Treasury Department and the IRS
considered whether to permit a claimant
that is the beneficial owner to prove that
the deposit of tax made by a withholding
agent was specifically made with respect
to an amount withheld from the claimant
(i.e., under a tracing or specific identifica-
tion methodology). Under the existing in-
formation reporting, withholding, and de-
posit procedures, a withholding agent
does not indicate to which beneficial
owner the deposit of tax relates, and such
information is not reported on Form 1042
or 1042–S. Under the existing procedures,
therefore, an amount deducted by the
withholding agent with respect to a pay-
ment to the beneficial owner cannot be
matched with an amount of tax deposited
in the withholding agent’s Form 1042 ac-
count. Moreover, implementing a tracing
or specific identification methodology that
would permit this matching could present
a significant administrative burden for
withholding agents who process substan-
tial volumes of payments and for the IRS.
Because Treasury and the IRS believe that
the obstacles to developing and imple-
menting a specific tracing methodology
are unlikely to be overcome in the fore-
seeable future, they intend to adopt the pro
rata allocation method described earlier in
this notice. Treasury and the IRS request
comments, however, on the feasibility of
developing and implementing a more pre-
cise methodology at some future date.
The IRS recognizes the need for writ-
ten procedures with respect to the deposit
allocation rules described in this section
III.B to ensure that claimants are reason-
ably apprised of the status of their claims
and to ensure that each claimant receives
the proper amount of refund or credit un-
der these rules. For example, the IRS is
considering both when to compute the ini-
tial deposit percentage for a withholding
agent and how frequently to re-compute
the deposit percentage to reflect additional
deposits made by the withholding agent
after Form 1042 has been filed, and after
the amount available for a claim is first
determined. The IRS is also considering
the manner in which withholding agents
and affected claimants will be informed of
a deposit percentage (whether initial or
recomputed) that is less than 100 percent,
and the process under which additional
refund or credit amounts will be paid or
allowed to a claimant when a withholding
agent takes steps to increase its deposit
percentage. For these purposes, the IRS
intends to establish procedures (in, for
example, the Internal Revenue Manual) in
connection with these allocation rules.
C. Exceptions
The Treasury Department and the IRS
are considering exceptions to the general
rules described in sections III.A and III.B
of this notice that are administrable by the
IRS and minimize the potential for fraud
or the intentional under-deposit of with-
holding taxes. For example, the Treasury
Department and the IRS are considering
whether to provide an exception if the
amount of the under-deposit of tax is de
minimis or if the relevant withholding
agent has a demonstrated history of com-
pliance with its deposit requirements. The
exceptions would treat a claimant that is
the beneficial owner of the withheld pay-
ment as if a full deposit had been made,
but only for purposes of a claim for refund
or credit of an amount withheld under
chapter 3 or 4. To the extent that any
exceptions are adopted, they would not
deem a withholding agent that fails to
satisfy its deposit requirements as satisfy-
ing those requirements. Therefore, the
withholding agent would remain liable for
the amount of tax required to be deposited
and associated interest and penalties.
IV. REQUEST FOR COMMENTS
This notice requests public comments re-
garding the allocation of partial deposits and
procedural rules described in section III.B of
this notice, the potential exceptions de-
scribed in section III.C of this notice, and
other potential exceptions consistent with
the purposes of the guidance described in
this notice. This notice solicits written com-
ments from affected persons by June 29,
2015. Written comments should be sent to:
CC:PA:LPD:PR (NOT–2015–10), room
5203, Internal Revenue Service, PO Box
7604, Ben Franklin Station, Washington,
DC 20044.Submissions may be hand-
delivered Monday through Friday between the
hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR
(NOT–2015–10), Courier’s Desk, Internal
Revenue Service, 1111 Constitution Avenue,
NW, Washington, DC 20224 or sent electron-
ically via the Federal eRulemaking Portal
at Notice.Comments@irscounsel.treas.gov
(NOT–2015–10). Please insert “Notice
2015–10” in the subject line of any elec-
tronic communications. All comments
will be available for public inspection and
copying.
V. DRAFTING INFORMATION
The principal author of this notice is
Michael Kaercher of the Office of Asso-
ciate Chief Counsel (International). How-
ever, other personnel from Treasury and
the IRS participated in its development.
For further information regarding this no-
tice, contact John Sweeney or Michael
Kaercher at (202) 317-6942 (not a toll-
free number).
Credit for Renewable
Electricity Production and
Refined Coal Production,
and Publication of Inflation
Adjustment Factor and
Reference Prices for
Calendar Year 2015
Notice 2015–32
This notice publishes the inflation ad-
justment factor and reference prices for
calendar year 2015 for the renewable elec-
tricity production credit and the refined
Bulletin No. 2015–20May 18, 2015
967

coal production credit under section 45 of
the Internal Revenue Code. For calendar
year 2015, the credit period for Indian
coal production has expired. The 2015
inflation adjustment factor and reference
prices are used in determining the avail-
ability of the credits. The 2015 inflation
adjustment factor and reference prices ap-
ply to calendar year 2015 sales of kilowatt
hours of electricity produced in the United
States or a possession thereof from qual-
ified energy resources and to calendar
year 2015 sales of refined coal produced
in the United States or a possession
thereof.
BACKGROUND
Section 45(a) provides that the renew-
able electricity production credit for any
tax year is an amount equal to the product
of 1.5 cents multiplied by the kilowatt
hours of specified electricity produced by
the taxpayer and sold to an unrelated per-
son during the tax year. This electricity
must be produced from qualified energy
resources and at a qualified facility during
the 10-year period beginning on the date
the facility was originally placed in ser-
vice.
Section 45(b)(1) provides that the
amount of the credit determined under sec-
tion 45(a) is reduced by an amount which
bears the same ratio to the amount of the
credit as (A) the amount by which the ref-
erence price for the calendar year in which
the sale occurs exceeds 8 cents, bears to (B)
3 cents. Under section 45(b)(2), the 1.5 cent
amount in section 45(a), the 8 cent amount
in section 45(b)(1), the $4.375 amount in
section45(e)(8)(A),and,insection
45(e)(8)(B)(i), the reference price of fuel
used as feedstock (within the meaning of
section 45(c)(7)(A)) in 2002 are each ad-
justed by multiplying the amount by the
inflation adjustment factor for the calendar
year in which the sale occurs. If any amount
as increased under the preceding sentence is
not a multiple of 0.1 cent, the amount is
rounded to the nearest multiple of 0.1 cent.
In the case of electricity produced in open-
loop biomass facilities, small irrigation
power facilities, landfill gas facilities, trash
facilities, qualified hydropower facilities,
and marine and hydrokinetic renewable en-
ergy facilities, section 45(b)(4)(A)requires
the amount in effect under section
45(a)(1) (before rounding to the nearest
0.1 cent) to be reduced by one-half.
Section 45(c)(1) defines qualified en-
ergy resources as wind, closed-loop bio-
mass, open-loop biomass, geothermal en-
ergy, solar energy, small irrigation power,
municipal solid waste, qualified hydro-
power production, and marine and hydro-
kinetic renewable energy.
Section 45(d)(1) defines a qualified fa-
cility using wind to produce electricity as
any facility owned by the taxpayer that is
originally placed in service after Decem-
ber 31, 1993, and the construction of
which begins before January 1, 2015. See
section 45(e)(7) for rules relating to the
inapplicability of the credit to electricity
sold to utilities under certain contracts.
Section 45(d)(2)(A) defines a qualified
facility using closed-loop biomass to pro-
duce electricity as any facility (i) owned
by the taxpayer that is originally placed in
service after December 31, 1992, and the
construction of which begins before Jan-
uary 1, 2015, or (ii) owned by the tax-
payer which before January 1, 2015, is
originally placed in service and modified
to use closed-loop biomass to co-fire with
coal, with other biomass, or with both, but
only if the modification is approved under
the Biomass Power for Rural Develop-
ment Programs or is part of a pilot project
of the Commodity Credit Corporation as
described in 65 Fed. Reg. 63052. For pur-
poses of section 45(d)(2)(A)(ii), a facility
shall be treated as modified before Janu-
ary 1, 2015, if the construction of such
modification begins before such date. Sec-
tion 45(d)(2)(C) provides that in the case
of a qualified facility described in section
45(d)(2)(A)(ii), (i) the 10-year period re-
ferred to in section 45(a) is treated as
beginning no earlier than the date of en-
actment of section 45(d)(2)(C)(i) (October
22, 2004), and (ii) if the owner of the
facility is not the producer of the electric-
ity, the person eligible for the credit al-
lowable under section 45(a) is the lessee
or the operator of the facility.
Section 45(d)(3)(A) defines a qualified
facility using open-loop biomass to pro-
duce electricity as any facility owned by
the taxpayer which (i) in the case of a
facility using agricultural livestock waste
nutrients, (I) is originally placed in service
after the date of enactment of section
45(d)(3)(A)(i)(I) (October 22, 2004) and
the construction of which begins before
January 1, 2015, and (II) the nameplate
capacity rating of which is not less than
150 kilowatts, and (ii) in the case of any
other facility, the construction of which
begins before January 1, 2015. In the case
of any facility described in section
45(d)(3)(A), if the owner of the facility is
not the producer of the electricity, section
45(d)(3)(C) provides that the person eligi-
ble for the credit allowable under section
45(a) is the lessee or the operator of the
facility.
Section 45(d)(4) defines a qualified fa-
cility using geothermal or solar energy to
produce electricity as any facility owned
by the taxpayer which is originally placed
in service after the date of enactment of
section 45(d)(4) (October 22, 2004) and
which, (A) in the case of a facility using
solar energy, is placed in service before
January 1, 2006, or (B) in the case of a
facility using geothermal energy, the con-
struction of which begins before January
1, 2015. A qualified facility using geother-
mal or solar energy does not include any
property described in section 48(a)(3)
the basis of which is taken into account by
the taxpayer for purposes of determining
the energy credit under section 48.
Section 45(d)(5) defines a qualified fa-
cility using small irrigation power to pro-
duce electricity as any facility owned by
the taxpayer which is originally placed in
service after the date of enactment of sec-
tion 45(d)(5) (October 22, 2004) and be-
fore October 3, 2008.
Section 45(d)(6) defines a qualified fa-
cility using gas derived from the biodeg-
radation of municipal solid waste to pro-
duce electricity as any facility owned by
the taxpayer which is originally placed in
service after the date of enactment of sec-
tion 45(d)(6) (October 22, 2004) and the
construction of which begins before Jan-
uary 1, 2015.
Section 45(d)(7) defines a qualified fa-
cility (other than a facility described in
section 45(d)(6)) that burns municipal
solid waste to produce electricity as any
facility owned by the taxpayer which is
originally placed in service after the date
of enactment of section 45(d)(7) (October
22, 2004) and the construction of which
begins before January 1, 2015. A qualified
facility burning municipal solid waste in-
cludes a new unit placed in service in
May 18, 2015Bulletin No. 2015–20
968

connection with a facility placed in ser-
vice on or before the date of enactment of
section 45(d)(7), but only to the extent of
the increased amount of electricity pro-
duced at the facility by reason of such new
unit.
Section 45(d)(8) provides, in the case
of a facility that produces refined coal
(other than a facility producing steel in-
dustry fuel), the term “refined coal pro-
duction facility” means any facility pro-
ducing refined coal placed in service after
the date of the enactment of the American
Jobs Creation Act of 2004 (October 22,
2004) and before January 1, 2012.
Section 45(d)(9) defines a qualified fa-
cility producing qualified hydroelectric
production described in section 45(c)(8)
as (i) any facility producing incremental
hydropower production, but only to the
extent of its incremental hydropower pro-
duction attributable to efficiency improve-
ments or additions to capacity described
in section 45(c)(8)(B) placed in service
after the date of enactment of section
45(d)(9)(A)(i) (August 8, 2005) and be-
fore January 1, 2015, and (ii) any other
facility placed in service after the date of
enactment of section 45(d)(9)(A)(ii) (Au-
gust 8, 2005) and the construction of
which begins before January 1, 2015. Sec-
tion 45(d)(9)(B) provides that, in the case
of a qualified facility described in section
45(d)(9)(A), the 10-year period referred to
in section 45(a) is treated as beginning on
the date the efficiency improvements or
additions to capacity are placed in service.
Section 45(d)(9)(C) provides that for pur-
poses of section 45(d)(9)(A)(i), an effi-
ciency improvement or addition to capac-
ity is treated as placed in service before
January 1, 2015, if the construction of
such improvement or addition begins be-
fore such date.
Section 45(d)(11) provides in the case
of a facility producing electricity from
marine and hydrokinetic renewable en-
ergy, the term “qualified facility” means
any facility owned by the taxpayer which
(A) has a nameplate capacity rating of at
least 150 kilowatts, and (B) which is orig-
inally placed in service on or after the date
of the enactment of section 45(d)(11)(B)
(October 3, 2008) and the construction of
which begins before January 1, 2015.
Section 45(e)(8)(A) provides that the
refined coal production credit is an
amount equal to $4.375 per ton of quali-
fied refined coal (i) produced by the tax-
payer at a refined coal production facility
during the 10-year period beginning on
the date the facility was originally placed
in service, and (ii) sold by the taxpayer (I)
to an unrelated person and (II) during the
10-year period and the tax year. Section
45(e)(8)(B) provides that the amount of
credit determined under section 45(e)(8)(A) is
reduced by an amount which bears the
same ratio to the amount of the increase as
(i) the amount by which the reference
price of fuel used as feedstock (within the
meaning of section 45(c)(7)(A)) for the
calendar year in which the sale occurs
exceeds an amount equal to 1.7 multiplied
by the reference price for such fuel in
2002, bears to (ii) $8.75.
Section 45(e)(2)(A) requires the Secre-
tary to determine and publish in the Fed-
eral Register each calendar year the infla-
tion adjustment factor and the reference
price for the calendar year. The inflation
adjustment factor and the reference prices
for the 2015 calendar year were published
in the Federal Register on April 15, 2015.
Section 45(e)(2)(B) defines the infla-
tion adjustment factor for a calendar year
as the fraction the numerator of which is
the GDP implicit price deflator for the
preceding calendar year and the denomi-
nator of which is the GDP implicit price
deflator for the calendar year 1992. The
term “GDP implicit price deflator” means
the most recent revision of the implicit
price deflator for the gross domestic prod-
uct as computed and published by the
Department of Commerce before March
15 of the calendar year.
Section 45(e)(2)(C) provides that the
reference price is the Secretary’s determi-
nation of the annual average contract price
per kilowatt hour of electricity generated
from the same qualified energy resource
and sold in the previous year in the United
States. Only contracts entered into after
December 31, 1989, are taken into ac-
count.
Under section 45(e)(8)(C), the determi-
nation of the reference price for fuel used
as feedstock within the meaning of section
45(c)(7)(A) is made according to rules
similartotherulesundersection
45(e)(2)(C).
INFLATION ADJUSTMENT
FACTOR AND REFERENCE
PRICES
The inflation adjustment factor for cal-
endar year 2015 for qualified energy re-
sources and refined coal is 1.5336.
The reference price for calendar year
2015 for facilities producing electricity
from wind (based upon information pro-
vided by the Department of Energy) is
4.50 cents per kilowatt hour. The refer-
ence prices for fuel used as feedstock
within the meaning of section 45(c)(7)(A),
relating to refined coal production (based
upon information provided by the Depart-
ment of Energy) are $31.90 per ton for
calendar year 2002 and $57.64 per ton for
calendar year 2015. The reference prices
for facilities producing electricity from
closed-loop biomass, open-loop biomass,
geothermal energy, solar energy, small ir-
rigation power, municipal solid waste,
qualified hydropower production, and ma-
rine and hydrokinetic energy have not
been determined for calendar year 2015.
PHASEOUT CALCULATION
Because the 2015 reference price for
electricity produced from wind (4.50 cents
per kilowatt hour) does not exceed 8 cents
multiplied by the inflation adjustment fac-
tor (1.5336), the phaseout of the credit
provided in section 45(b)(1) does not ap-
ply to such electricity sold during calendar
year 2015. Because the 2015 reference
price of fuel used as feedstock for refined
coal ($57.64) does not exceed $83.17
(which is the $31.90 reference price of
such fuel in 2002 multiplied by the infla-
tion adjustment factor (1.5336) and 1.7),
the phaseout of the credit provided in sec-
tion 45(e)(8)(B) does not apply to refined
coal sold during calendar year 2015. Fur-
ther, for electricity produced from closed-
loop biomass, open-loop biomass, geo-
thermal energy, solar energy, small
irrigation power, municipal solid waste,
qualified hydropower production, and ma-
rine and hydrokinetic energy, the phaseout
of the credit provided in section 45(b)(1)
does not apply to such electricity sold
during calendar year 2015.
Bulletin No. 2015–20May 18, 2015
969

CREDIT AMOUNT BY QUALIFIED
ENERGY RESOURCE AND
FACILITY AND REFINED COAL
As required by section 45(b)(2), the 1.5
cent amount in section 45(a)(1), the 8 cent
amount in section 45(b)(1), and the
$4.375 amount in section 45(e)(8)(A) are
each adjusted by multiplying such amount
by the inflation adjustment factor for the
calendar year in which the sale occurs. If
any amount as increased under the preced-
ing sentence is not a multiple of 0.1 cent,
such amount is rounded to the nearest
multiple of 0.1 cent. In the case of elec-
tricity produced in open-loop biomass fa-
cilities, small irrigation power facilities,
landfill gas facilities, trash facilities, qual-
ified hydropower facilities, and marine
and hydrokinetic renewable energy facil-
ities, section 45(b)(4)(A) requires the
amount in effect under section 45(a)(1)
(before rounding to the nearest 0.1 cent) to
be reduced by one-half. Under the calcu-
lation required by section 45(b)(2), the
credit for renewable electricity production
for calendar year 2015 under section 45(a)
is 2.3 cents per kilowatt hour on the sale
of electricity produced from the qualified
energy resources of wind, closed-loop
biomass, geothermal energy, and solar en-
ergy, and 1.2 cents per kilowatt hour on
the sale of electricity produced in open-
loop biomass facilities, small irrigation
power facilities, landfill gas facilities,
trash facilities, qualified hydropower fa-
cilities, and marine and hydrokinetic en-
ergy facilities. Under the calculation re-
quired by section 45(b)(2), the credit for
refined coal production for calendar year
2015 under section 45(e)(8)(A) is $6.710
per ton on the sale of qualified refined
coal.
DRAFTING AND CONTACT
INFORMATION
The principal author of this notice is
Jennifer A. Records of the Office of As-
sociate Chief Counsel (Passthroughs &
Special Industries). For further informa-
tion regarding this notice contact Ms. Re-
cords on (202) 317-6853 (not a toll-free
number).
26 CFR 601.602: Tax forms and instructions.(Also:
Part 1, §§ 1, 223.)
Rev. Proc. 2015–30
SECTION 1. PURPOSE
This revenue procedure provides the
2016 inflation adjusted amounts for
Health Savings Accounts (HSAs) as de-
termined under § 223 of the Internal Rev-
enue Code.
SECTION 2. 2016 INFLATION
ADJUSTED ITEMS
Annual contribution limitation. For
calendar year 2016, the annual limitation
on deductions under § 223(b)(2)(A) for an
individual with self-only coverage under a
high deductible health plan is $3,350. For
calendar year 2016, the annual limitation
on deductions under § 223(b)(2)(B) for an
individual with family coverage under a
high deductible health plan is $6,750.
High deductible health plan. For cal-
endar year 2016, a “high deductible health
plan” is defined under § 223(c)(2)(A) as a
health plan with an annual deductible that
is not less than $1,300 for self-only cov-
erage or $2,600 for family coverage, and
the annual out-of-pocket expenses (de-
ductibles,co-payments,andother
amounts, but not premiums) do not exceed
$6,550 for self-only coverage or $13,100
for family coverage.
SECTION 3. EFFECTIVE DATE
This revenue procedure is effective for
calendar year 2016.
SECTION 4. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Bill Ruane of the Office of
Associate Chief Counsel (Income Tax &
Accounting). For further information re-
garding § 223 and HSAs, contact Karen
Levin at (202) 317-5500 (not a toll free
call). For further information regarding
the calculation of the inflation adjustments
in this revenue procedure, contact Mr. Ru-
ane at (202) 317-4718 (not a toll free
number).
May 18, 2015Bulletin No. 2015–20
970

Part IV. Items of General Interest
Announcement 2015–14
Deletions From Cumulative
List of Organizations,
Contributions to Which are
Deductible Under Section
170 of the Code
Table of Contents
The Internal Revenue Service has re-
voked its determination that the organiza-
tions listed below qualify as organizations
described in sections 501(c)(3) and
170(c)(2) of the Internal Revenue Code of
1986.
Generally, the IRS will not disallow
deductions for contributions made to a
listed organization on or before the date of
announcement in the Internal Revenue
Bulletin that an organization no longer
qualifies. However, the IRS is not pre-
cluded from disallowing a deduction for
any contributions made after an organiza-
tion ceases to qualify under section
170(c)(2) if the organization has not
timely filed a suit for declaratory judg-
ment under section 7428 and if the con-
tributor (1) had knowledge of the revoca-
tion of the ruling or determination letter,
(2) was aware that such revocation was
imminent, or (3) was in part responsible
for or was aware of the activities or omis-
sions of the organization that brought
about this revocation.
If on the other hand a suit for declara-
tory judgment has been timely filed, con-
tributions from individuals and organiza-
tions described in section 170(c)(2) that
are otherwise allowable will continue to
be deductible. Protection under section
7428(c) would begin on May 4, 2015 and
would end on the date the court first de-
termines the organization is not described
in section 170(c)(2) as more particularly
set for in section 7428(c)(1). For individ-
ual contributors, the maximum deduction
protected is $1,000, with a husband and
wife treated as one contributor. This ben-
efit is not extended to any individual, in
whole or in part, for the acts or omissions
of the organization that were the basis for
revocation.
NAME OF ORGANIZATIONEffective Date of RevocationLOCATION
Bill Keller MinistriesJune 1, 2006St. Petersburg, FL
BRIDGESJanuary, 1, 2009Cleveland, OH
Filipino Community of Seattle Community
Development Corporation
January 1, 2009Seattle, WA
The Genesis Foundation Inc.January 1, 2003Valparaiso, IN
NextArtsJanuary 1, 2010San Francisco, CA
Powers FoundationApril 10, 2006Abilene, TX
Pride One of Broward County Inc.January 1, 2010Ft. Lauderdale, FL
San Lorenzo Ruiz Center Inc.January 1, 2010San Francisco, CA
Social Science Conferences, Inc.August 1, 2011Chapel Hill, NC
Triunfo CommunicationsSeptember 1, 2001Houston, TX
Veit FoundationJanuary 1, 2008Buffalo, MN
Woman to Woman Breast Cancer FoundationNovember 1, 2010Plantation, FL
Bulletin No. 2015–20May 18, 2015
971

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:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished 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 ap-
plied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarifiedis used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis 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 andclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings 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.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Supersededdescribes 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 pe-
riod of time in separate rulings. If the new
ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example, modified and
supersededdescribes 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.
Supplementedis 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 rul-
ings in the series.
Suspendedis 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 ma-
terial 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. 2015–20May 18, 2015
i

Numerical Finding List
1
Bulletin 2015–1 through 2015–20
Announcements:
2015-1, 2015-11 I.R.B.758
2015-2, 2015-3 I.R.B.324
2015-3, 2015-3 I.R.B.328
2015-4, 2015-5 I.R.B.565
2015-5, 2015-7 I.R.B.602
2015-6, 2015-8 I.R.B.685
2015-7, 2015-13 I.R.B.823
2015-8, 2015-9 I.R.B.698
2015-10, 2015-11 I.R.B.758
2015-11, 2015-15 I.R.B.883
2015-12, 2015-12 I.R.B.770
2015-13, 2015-15 I.R.B.908
2015-14, 2015-20 I.R.B.971
Proposed Regulations:
REG-109187-11, 2015-2 I.R.B.277
REG-132751-14, 2015-2 I.R.B.279
REG-145878-14, 2015-2 I.R.B.290
REG-153656-3, 2015-5 I.R.B.566
REG-102648-15, 2015-10 I.R.B.745
REG-136018-13, 2015-11 I.R.B.759
REG-143416-14, 2015-11 I.R.B.757
REG-100400-14, 2015-12 I.R.B.779
REG-132253-11, 2015-12 I.R.B.771
REG-143040-11, 2015-13 I.R.B.827
REG-133489-13, 2015-16 I.R.B.926
REG-103281-11, 2015-19 I.R.B.948
Notices:
2015-1, 2015-2 I.R.B.249
2015-2, 2015-4 I.R.B.334
2015-3, 2015-6 I.R.B.583
2015-4, 2015-5 I.R.B.407
2015-5, 2015-5 I.R.B.408
2015-6, 2015-5 I.R.B.412
2015-7, 2015-6 I.R.B.585
2015-8, 2015-6 I.R.B.589
2015-9, 2015-6 I.R.B.590
2015-10, 2015-20 I.R.B.965
2015-11, 2015-8 I.R.B.618
2015-15, 2015-9 I.R.B.687
2015-12, 2015-8 I.R.B.700
2015-13, 2015-10 I.R.B.722
2015-14, 2015-10 I.R.B.722
2015-16, 2015-10 I.R.B.732
2015-17, 2015-14 I.R.B.845
2015-19, 2015-9 I.R.B.690
2015-20, 2015-11 I.R.B.754
2015-18, 2015-12 I.R.B.765
2015-21, 2015-12 I.R.B.765
2015-22, 2015-12 I.R.B.768
2015-23, 2015-12 I.R.B.769
2015-24, 2015-13 I.R.B.811
Notices:—Continued
2015-25, 2015-13 I.R.B.814
2015-26, 2015-13 I.R.B.814
2015-27, 2015-13 I.R.B.816
2015-28, 2015-14 I.R.B.848
2015-29, 2015-15 I.R.B.873
2015-30, 2015-17 I.R.B.928
2015-31, 2015-17 I.R.B.929
2015-32, 2015-20 I.R.B.967
2015-33, 2015-18 I.R.B.934
2015-34, 2015-18 I.R.B.942
2015-35, 2015-18 I.R.B.943
2015-37, 2015-19 I.R.B.947
Revenue Procedures:
2015-1, 2015-1 I.R.B.1
2015-2, 2015-1 I.R.B.105
2015-3, 2015-1 I.R.B.129
2015-4, 2015-1 I.R.B.144
2015-5, 2015-1 I.R.B.186
2015-6, 2015-1 I.R.B.194
2015-7, 2015-1 I.R.B.231
2015-8, 2015-1 I.R.B.235
2015-9, 2015-2 I.R.B.249
2015-10, 2015-2 I.R.B.261
2015-12, 2015-2 I.R.B.265
2015-13, 2015-5 I.R.B.419
2015-14, 2015-5 I.R.B.450
2015-15, 2015-5 I.R.B.564
2015-16, 2015-7 I.R.B.596
2015-17, 2015-7 I.R.B.599
2015-18, 2015-8 I.R.B.642
2015-19, 2015-8 I.R.B.678
2015-20, 2015-9 I.R.B.694
2015-21, 2015-13 I.R.B.817
2015-22, 2015-11 I.R.B.754
2015-23, 2015-13 I.R.B.820
2015-24, 2015-13 I.R.B.822
2015-25, 2015-14 I.R.B.848
2015-26, 2015-15 I.R.B.875
2015-27, 2015-16 I.R.B.914
2015-28, 2015-16 I.R.B.920
2015-29, 2015-15 I.R.B.882
2015-30, 2015-20 I.R.B.970
Revenue Rulings:
2015-1, 2015-4 I.R.B.331
2015-2, 2015-3 I.R.B.321
2015-3, 2015-6 I.R.B.580
2015-4, 2015-10 I.R.B.743
2015-5, 2015-13 I.R.B.788
2015-6, 2015-13 I.R.B.801
2015-7, 2015-14 I.R.B.849
2015-8, 2015-18 I.R.B.945
Treasury Decisions:
9707, 2015-2 I.R.B.247
9708, 2015-5 I.R.B.337
9709, 2015-7 I.R.B.593
9710, 2015-8 I.R.B.603
9711, 2015-11 I.R.B.748
9712, 2015-11 I.R.B.750
9713, 2015-13 I.R.B.802
9714, 2015-14 I.R.B.831
9715, 2015-15 I.R.B.851
9716, 2015-15 I.R.B.863
9717, 2015-16 I.R.B.910
9718, 2015-15 I.R.B.866
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2014 –27 through 2014 –52 is in Internal Revenue Bulletin
2014 –52, dated December 28, 2014.
May 18, 2015Bulletin No. 2015–20
ii

Finding List of Current Actions on
Previously Published Items
1
Bulletin 2015–1 through 2015–20
Announcements:
2010-3
Amplified by
Ann. 2015-3, 2015-3 I.R.B.328
Revenue Procedures:
2014-01
Superseded by
Rev. Proc. 2015-01, 2015-01 I.R.B.1
2014-02
Superseded by
Rev. Proc. 2015-02, 2015-01 I.R.B.105
2014-03
Superseded by
Rev. Proc. 2015-03, 2015-01 I.R.B.129
2014-04
Superseded by
Rev. Proc. 2015-04, 2015-01 I.R.B.144
2014-05
Superseded by
Rev. Proc. 2015-05, 2015-01 I.R.B.186
2014-06
Superseded by
Rev. Proc. 2015-06, 2015-01 I.R.B.194
2014-07
Superseded by
Rev. Proc. 2015-07, 2015-01 I.R.B.231
2014-08
Superseded by
Rev. Proc. 2015-08, 2015-01 I.R.B.235
2014-10
Superseded by
Rev. Proc. 2015-10, 2015-2 I.R.B.261
2003-63
Superseded by
Rev. Proc. 2015-12, 2015-2 I.R.B.265
2011-14
Modified by
Rev. Proc. 2015-12, 2015-2 I.R.B.265
2011-14
Modified by
Rev. Proc. 2015-13, 2015-5 I.R.B.419
Revenue Procedures:—Continued
2011-14
Amplified by
Rev. Proc. 2015-13, 2015-5 I.R.B.419
2011-14
Clarified by
Rev. Proc. 2015-13, 2015-5 I.R.B.419
1997-27
Clarified by
Rev. Proc. 2015-13, 2015-5 I.R.B.419
1997-27
Modified by
Rev. Proc. 2015-13, 2015-5 I.R.B.419
2012-11
Superseded by
Rev. Proc. 2015-17, 2015-7 I.R.B.599
2015-9
Modified by
Rev. Proc. 2015-17, 2015-7 I.R.B.599
2015-14
Modified by
Rev. Proc. 2015-20, 2015-9 I.R.B.694
2013-22
Modified by
Rev. Proc. 2015-22, 2015-11 I.R.B.754
2015-8
Modified by
Rev. Proc. 2015-22, 2015-11 I.R.B.754
2014-59
Modified by
Rev. Proc. 2015-24, 2015-13 I.R.B.822
2002-43
Modified by
Rev. Proc. 2015-26, 2015-15 I.R.B.875
2002-43
Obsoleted by
Rev. Proc. 2015-26, 2015-15 I.R.B.875
Revenue Rulings:
92-19
Supplemented by
Rev. Rul. 2015-02, 2015-3 I.R.B.321
Notices:
2013-01
Modified by
Notice 2015-20, 2015-11 I.R.B.754
Notices:—Continued
2013-01
Superseded by
Notice 2015-20, 2015-11 I.R.B.754
2014-24
Obsoleted by
Notice 2015-29, 2015-15 I.R.B.882
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2014 –27 through 2014 –52 is in Internal Revenue Bulletin 2014 –52, dated December 28,
2014.
Bulletin No. 2015–20May 18, 2015
iii

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